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

- Company: LivaNova PLC (LIVN)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001639691-26-000090
- Page: https://plicit.ai/financials/livn/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/livn-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

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.

## Chart details: Revenue by Geography

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

Income statement for 2026-04-01 through 2026-06-30. View: Geography. 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
- **UNITED STATES**: 199,350,000 US dollars
- **Europe**: 81,817,000 US dollars
- **Rest of World**: 109,420,000 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
- **Loss from equity method investments**: negative 114,000 US dollars. Reported below-tax contribution to net income.

### 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.