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

- Company: BOYD GAMING CORP (BYD)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/byd-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

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

- **Total Revenue**: 2,031,741,000 US dollars
- **Cost of revenue (calculated)**: 1,019,485,000 US dollars
- **Gross profit (calculated)**: 1,012,256,000 US dollars
- **Operating expenses (calculated)**: 647,566,000 US dollars
- **Operating income**: 364,690,000 US dollars
- **Total other expense, net**: negative 57,122,000 US dollars
- **Income before income taxes**: 307,568,000 US dollars
- **Income tax provision**: 73,352,000 US dollars
- **Net income**: 234,216,000 US dollars
- **Casino revenue**: 1,333,790,000 US dollars
- **Food and Beverage revenue**: 153,472,000 US dollars
- **Occupancy revenue**: 96,360,000 US dollars
- **Online revenue**: 58,073,000 US dollars
- **Online Reimbusements revenue**: 261,804,000 US dollars
- **Management Fee**: 54,702,000 US dollars
- **Product and Service, Other revenue**: 73,540,000 US dollars
- **Casino cost of revenue**: 522,479,000 US dollars
- **Food and Beverage cost of revenue**: 131,895,000 US dollars
- **Occupancy cost of revenue**: 38,973,000 US dollars
- **Online cost of revenue**: 38,662,000 US dollars
- **Online Reimbusements cost of revenue**: 261,804,000 US dollars
- **Product and Service, Other cost of revenue**: 25,672,000 US dollars
- **Maintenance and utilities**: 74,258,000 US dollars
- **Master lease rent expense**: 57,440,000 US dollars
- **Selling, general and administrative**: 220,867,000 US dollars
- **Other operating items, net**: 3,260,000 US dollars
- **Asset, Impairment Loss**: 0 US dollars
- **Project development, preopening and writedowns**: 35,624,000 US dollars
- **Corporate expense**: 70,027,000 US dollars
- **Depreciation and amortization**: 186,090,000 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: $236.78 M; to noncontrolling interests: −$2.56 M.

## Chart details: Revenue by Business Segment

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

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

- **Total Revenue**: 2,031,741,000 US dollars
- **Total cost of revenue (calculated)**: 1,019,485,000 US dollars
- **Gross profit (calculated)**: 1,012,256,000 US dollars
- **Operating expenses (calculated)**: 647,566,000 US dollars
- **Operating income**: 364,690,000 US dollars
- **Total other expense, net**: negative 57,122,000 US dollars
- **Income before income taxes**: 307,568,000 US dollars
- **Income tax provision**: 73,352,000 US dollars
- **Net income**: 234,216,000 US dollars
- **Las Vegas Locals**: 443,002,000 US dollars
- **Downtown Las Vegas**: 107,050,000 US dollars
- **Midwest and South**: 1,081,983,000 US dollars
- **Online**: 319,877,000 US dollars
- **Cost of revenue**: 1,019,485,000 US dollars
- **Maintenance and utilities**: 74,258,000 US dollars
- **Master lease rent expense**: 57,440,000 US dollars
- **Selling, general and administrative**: 220,867,000 US dollars
- **Other operating items, net**: 3,260,000 US dollars
- **Asset, Impairment Loss**: 0 US dollars
- **Project development, preopening and writedowns**: 35,624,000 US dollars
- **Corporate expense**: 70,027,000 US dollars
- **Depreciation and amortization**: 186,090,000 US dollars
- **Revenue before reconciliation (calculated)**: 1,951,912,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment**: 79,829,000 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: $236.78 M; to noncontrolling interests: −$2.56 M.