LivaNova PLC (LIVN) FY2026 Q2 P&L / Income Statement

LivaNova PLC (LIVN) FY2026 Q2 P&L / Income Statement

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

Net revenue

390,587,000 US dollars

Cost of sales

116,917,000 US dollars

Gross profit

273,670,000 US dollars

Operating costs, including other operating expenses (calculated)

224,186,000 US dollars

Operating income

49,484,000 US dollars

Other income (expense), net (calculated)

negative 31,005,000 US dollars

Income (loss) before income tax

18,479,000 US dollars

Income tax (benefit) expense

negative 90,204,000 US dollars

Net income (loss)

108,569,000 US dollars

Cardiopulmonary

221,576,000 US dollars

Neuromodulation

166,945,000 US dollars

Selling, general, and administrative

158,128,000 US dollars

Research and development

53,662,000 US dollars

Other operating expense

12,396,000 US dollars

Revenue before reconciliation (calculated)

388,521,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.

Other

2,066,000 US dollars. Reported reconciliation to consolidated revenue.

Loss from equity method investments

negative 114,000 US dollars. Reported below-tax contribution to net income.

Cardiopulmonary costs (calculated)

193,424,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

Neuromodulation costs (calculated)

106,010,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

Reconciling items (calculated)

41,669,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

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, plus the explicitly reported below-tax contributions, equals net income.
• Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue.