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

- Company: LivaNova PLC (LIVN)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/livn-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

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.

## Chart details: Revenue by Geography

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

Income statement for 2026-01-01 through 2026-06-30. View: Geography. 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
- **UNITED STATES**: 384,028,000 US dollars
- **Europe**: 157,469,000 US dollars
- **Rest of World**: 211,348,000 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
- **Loss from equity method investments**: negative 965,000 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.