| I | understate |
| you | understate |
| he/she/it | understates |
| we | understate |
| you | understate |
| they | understate |
| I | have understated |
| you | have understated |
| he/she/it | has understated |
| we | have understated |
| you | have understated |
| they | have understated |
| I | understated |
| you | understated |
| he/she/it | understated |
| we | understated |
| you | understated |
| they | understated |
| I | had understated |
| you | had understated |
| he/she/it | had understated |
| we | had understated |
| you | had understated |
| they | had understated |
| I | will understate |
| you | will understate |
| he/she/it | will understate |
| we | will understate |
| you | will understate |
| they | will understate |
| I | will have understated |
| you | will have understated |
| he/she/it | will have understated |
| we | will have understated |
| you | will have understated |
| they | will have understated |
| I | am understating |
| you | are understating |
| he/she/it | is understating |
| we | are understating |
| you | are understating |
| they | are understating |
| I | have been understating |
| you | have been understating |
| he/she/it | has been understating |
| we | have been understating |
| you | have been understating |
| they | have been understating |
| I | was understating |
| you | were understating |
| he/she/it | was understating |
| we | were understating |
| you | were understating |
| they | were understating |
| I | had been understating |
| you | had been understating |
| he/she/it | had been understating |
| we | had been understating |
| you | had been understating |
| they | had been understating |
| I | will be understating |
| you | will be understating |
| he/she/it | will be understating |
| we | will be understating |
| you | will be understating |
| they | will be understating |
| I | will have been understating |
| you | will have been understating |
| he/she/it | will have been understating |
| we | will have been understating |
| you | will have been understating |
| they | will have been understating |
| I | would understate |
| you | would understate |
| he/she/it | would understate |
| we | would understate |
| you | would understate |
| they | would understate |
| I | would have understated |
| you | would have understated |
| he/she/it | would have understated |
| we | would have understated |
| you | would have understated |
| they | would have understated |
| I | would be understating |
| you | would be understating |
| he/she/it | would be understating |
| we | would be understating |
| you | would be understating |
| they | would be understating |
| I | would have been understating |
| you | would have been understating |
| he/she/it | would have been understating |
| we | would have been understating |
| you | would have been understating |
| they | would have been understating |
| You | understate |
| we | Let's understate |
| You | understate |