# BOYD GAMING CORP (BYD) FY2026 Q2 P&L / Income Statement

- Company: BOYD GAMING CORP (BYD)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0001437749-26-025062
- Page: https://plicit.ai/financials/byd/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/byd-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

Income statement for 2026-04-01 through 2026-06-30. View: Product and service. Revenue and costs use their disclosed categories.

- **Total Revenue**: 1,034,386,000 US dollars
- **Cost of revenue (calculated)**: 514,227,000 US dollars
- **Gross profit (calculated)**: 520,159,000 US dollars
- **Operating expenses (calculated)**: 319,461,000 US dollars
- **Operating income**: 200,698,000 US dollars
- **Total other expense, net**: negative 30,138,000 US dollars
- **Income before income taxes**: 170,560,000 US dollars
- **Income tax provision**: 40,637,000 US dollars
- **Net income**: 129,923,000 US dollars
- **Casino revenue**: 683,289,000 US dollars
- **Food and Beverage revenue**: 77,702,000 US dollars
- **Occupancy revenue**: 50,413,000 US dollars
- **Online revenue**: 31,825,000 US dollars
- **Online Reimbusements revenue**: 126,357,000 US dollars
- **Management Fee**: 28,481,000 US dollars
- **Product and Service, Other revenue**: 36,319,000 US dollars
- **Casino cost of revenue**: 267,630,000 US dollars
- **Food and Beverage cost of revenue**: 66,980,000 US dollars
- **Occupancy cost of revenue**: 19,801,000 US dollars
- **Online cost of revenue**: 20,992,000 US dollars
- **Online Reimbusements cost of revenue**: 126,357,000 US dollars
- **Product and Service, Other cost of revenue**: 12,467,000 US dollars
- **Maintenance and utilities**: 38,515,000 US dollars
- **Master lease rent expense**: 28,856,000 US dollars
- **Selling, general and administrative**: 110,882,000 US dollars
- **Other operating items, net**: 1,508,000 US dollars
- **Asset, Impairment Loss**: 0 US dollars
- **Project development, preopening and writedowns**: 15,356,000 US dollars
- **Corporate expense**: 33,243,000 US dollars
- **Depreciation and amortization**: 91,101,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to BOYD GAMING CORP: $131.23 M; to noncontrolling interests: −$1.31 M.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/byd/fy2026-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/byd-fy2026-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total Revenue**: 1,034,386,000 US dollars
- **Total cost of revenue (calculated)**: 514,227,000 US dollars
- **Gross profit (calculated)**: 520,159,000 US dollars
- **Operating expenses (calculated)**: 319,461,000 US dollars
- **Operating income**: 200,698,000 US dollars
- **Total other expense, net**: negative 30,138,000 US dollars
- **Income before income taxes**: 170,560,000 US dollars
- **Income tax provision**: 40,637,000 US dollars
- **Net income**: 129,923,000 US dollars
- **Las Vegas Locals**: 225,898,000 US dollars
- **Downtown Las Vegas**: 52,112,000 US dollars
- **Midwest and South**: 556,890,000 US dollars
- **Online**: 158,182,000 US dollars
- **Cost of revenue**: 514,227,000 US dollars
- **Maintenance and utilities**: 38,515,000 US dollars
- **Master lease rent expense**: 28,856,000 US dollars
- **Selling, general and administrative**: 110,882,000 US dollars
- **Other operating items, net**: 1,508,000 US dollars
- **Asset, Impairment Loss**: 0 US dollars
- **Project development, preopening and writedowns**: 15,356,000 US dollars
- **Corporate expense**: 33,243,000 US dollars
- **Depreciation and amortization**: 91,101,000 US dollars
- **Revenue before reconciliation (calculated)**: 993,082,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment**: 41,304,000 US dollars. Reported reconciliation to consolidated revenue.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue.
- Of which attributable to BOYD GAMING CORP: $131.23 M; to noncontrolling interests: −$1.31 M.