# LIVE NATION ENTERTAINMENT, INC. (LYV) FY2026 Q1 P&L / Income Statement

- Company: LIVE NATION ENTERTAINMENT, INC. (LYV)
- Period: 2026-01-01 to 2026-03-31
- Filing: Q1 FY2026 10-Q, filed 2026-05-05, accession number 0001335258-26-000019
- Page: https://plicit.ai/financials/lyv/fy2026-q1-income-statement
- Chart image: https://plicit.ai/charts/lyv-fy2026-q1-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-01-01 through 2026-03-31. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 3,793,029,000 US dollars
- **Cost of revenue (calculated)**: 2,478,458,000 US dollars
- **Gross profit (calculated)**: 1,314,571,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,685,087,000 US dollars
- **Operating income (loss)**: negative 370,516,000 US dollars
- **Other income (expense), net (calculated)**: negative 41,587,000 US dollars
- **Income (loss) before income taxes**: negative 412,103,000 US dollars
- **Income tax expense (benefit)**: negative 32,085,000 US dollars
- **Net income (loss)**: negative 380,018,000 US dollars
- **Concerts**: 2,775,526,000 US dollars
- **Ticketing**: 765,016,000 US dollars
- **Sponsorship and Advertising**: 258,593,000 US dollars
- **Corporate Segment**: 0 US dollars
- **Direct operating expenses**: 2,478,458,000 US dollars
- **Selling, general and administrative expenses**: 961,519,000 US dollars
- **Depreciation and amortization**: 169,296,000 US dollars
- **Corporate expenses**: 560,294,000 US dollars
- **Gain (Loss) on Disposition of Other Assets**: negative 6,022,000 US dollars
- **Revenue before reconciliation (calculated)**: 3,799,135,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Intersegment Eliminations**: negative 6,106,000 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 LIVE NATION ENTERTAINMENT, INC.: −$389.10 M; to noncontrolling interests: $9.09 M.