LivaNova PLC (LIVN) FY2026 YTD Q2 P&L / Income Statement
2026-01-01 to 2026-06-30
Revenue by Business Segment
2026-01-01 to 2026-06-30
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LivaNova PLC (LIVN) FY2026 YTD Q2 P&L / Income Statement
Income statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.
- Net revenue
- 752,845,000 US dollars
- Cost of sales
- 235,426,000 US dollars
- Gross profit
- 517,419,000 US dollars
- Operating costs, including other operating expenses (calculated)
- 426,464,000 US dollars
- Operating income
- 90,955,000 US dollars
- Other income (expense), net (calculated)
- negative 44,991,000 US dollars
- Income (loss) before income tax
- 45,964,000 US dollars
- Income tax (benefit) expense
- negative 85,864,000 US dollars
- Net income (loss)
- 130,863,000 US dollars
- Cardiopulmonary
- 430,231,000 US dollars
- Neuromodulation
- 318,733,000 US dollars
- Selling, general, and administrative
- 301,696,000 US dollars
- Research and development
- 112,357,000 US dollars
- Other operating expense
- 12,411,000 US dollars
- Revenue before reconciliation (calculated)
- 748,964,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- Other
- 3,881,000 US dollars. Reported reconciliation to consolidated revenue.
- Loss from equity method investments
- negative 965,000 US dollars. Reported below-tax contribution to net income.
- Cardiopulmonary costs (calculated)
- 372,012,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- Neuromodulation costs (calculated)
- 213,644,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- Reconciling items (calculated)
- 76,234,000 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.

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Gross margin
68.7%
Gross profit / revenue
Operating margin
12.1%
Operating profit / revenue
Cash conversion
62.5%
Operating cash / net income, same period
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