# LIVE NATION ENTERTAINMENT, INC. (LYV) FY2026 Q2 P&L / Income Statement

- Company: LIVE NATION ENTERTAINMENT, INC. (LYV)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0001335258-26-000035
- Page: https://plicit.ai/financials/lyv/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/lyv-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.

- **Revenue**: 7,666,858,000 US dollars
- **Cost of revenue (calculated)**: 5,724,216,000 US dollars
- **Gross profit (calculated)**: 1,942,642,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,420,725,000 US dollars
- **Operating income**: 521,917,000 US dollars
- **Other income (expense), net (calculated)**: negative 3,316,000 US dollars
- **Income before income taxes**: 518,601,000 US dollars
- **Income tax expense**: 115,717,000 US dollars
- **Net income**: 402,884,000 US dollars
- **Concerts**: 6,444,351,000 US dollars
- **Ticketing**: 852,218,000 US dollars
- **Sponsorship and Advertising**: 382,969,000 US dollars
- **Corporate Segment**: 0 US dollars
- **Direct operating expenses**: 5,724,216,000 US dollars
- **Selling, general and administrative expenses**: 1,134,965,000 US dollars
- **Depreciation and amortization**: 188,459,000 US dollars
- **Corporate expenses**: 105,817,000 US dollars
- **Gain (Loss) on Disposition of Other Assets**: negative 8,516,000 US dollars
- **Revenue before reconciliation (calculated)**: 7,679,538,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Intersegment Eliminations**: negative 12,680,000 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.: $294.45 M; to noncontrolling interests: $108.44 M.