Present participle; Past participle - overstating - overstated Present - overstate - overstate - overstates - overstate - overstate - overstate Past - overstated - overstated - overstated - overstated - overstated - overstated Future - will overstate - will overstate - will overstate - will overstate - will overstate - will overstate Present conditional - would overstate - would overstate - would overstate - would overstate - would overstate - would overstate Present Perfect - have overstated - have overstated - has overstated - have overstated - have overstated - have overstated Past Perfect - had overstated - had overstated - had overstated - had overstated - had overstated - had overstated Future Perfect - will have overstated - will have overstated - will have overstated - will have overstated - will have overstated - will have overstated Past conditional - would have overstated - would have overstated - would have overstated - would have overstated - would have overstated - would have overstated Imperative - - - overstate - - - - - - - -