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

Revenue by Business Segment

2026-01-01 to 2026-06-30

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LIVE NATION ENTERTAINMENT, INC. (LYV) FY2026 YTD Q2 P&L / Income StatementIncome statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.SOURCESREVENUE RECONCILIATIONREVENUEGROSSOPERATINGPRE-TAXNETConcertsTicketingSponsorship and AdvertisingRevenueRevenue before reconciliation (calculated)Intersegment EliminationsGross profit (calculated)Cost of revenue (calculated)Direct operating expensesOperating incomeOperating costs, net of other operating income (calculated)Selling, general and administrative expensesCorporate expensesDepreciation and amortizationGain (Loss) on Disposition of Other AssetsIncome before income taxesOther income (expense), net (calculated)Net incomeIncome tax expenseRevenue before reconciliation (calculated)Revenue beforereconciliation(calculated)$11.48 BGross profit (calculated)Gross profit(calculated)$3.26 BRevenueRevenue$11.46 BOperating incomeOperating income$151.40 MIncome before income taxesPretax income$106.50 MNet incomeNet income$22.87 MOperating costs, net of other operating income (calculated)Operating costs,net (calculated)$3.11 BIncome tax expenseIncome tax expense$83.63 MSelling, general and administrative expensesSelling, general andadministrative expenses$2.10 BConcertsConcerts$9.22 BOther income (expense), net (calculated)Other income,net (calculated)−$44.90 MCost of revenue (calculated)Cost of revenue(calculated)$8.20 BCorporate expensesCorporate expenses$666.11 MDepreciation and amortizationDepreciation and amortization$357.76 MGain (Loss) on Disposition of Other AssetsGain (Loss) on Dispositionof Other Assets−$14.54 MTicketingTicketing$1.62 BDirect operating expensesDirect operatingexpenses$8.20 BSponsorship and AdvertisingSponsorshipand Advertising$641.56 MIntersegment EliminationsIntersegmentEliminations−$18.79 M
Chart details

LIVE NATION ENTERTAINMENT, INC. (LYV) 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.

Revenue
11,459,887,000 US dollars
Cost of revenue (calculated)
8,202,674,000 US dollars
Gross profit (calculated)
3,257,213,000 US dollars
Operating costs, net of other operating income (calculated)
3,105,812,000 US dollars
Operating income
151,401,000 US dollars
Other income (expense), net (calculated)
negative 44,903,000 US dollars
Income before income taxes
106,498,000 US dollars
Income tax expense
83,632,000 US dollars
Net income
22,866,000 US dollars
Concerts
9,219,877,000 US dollars
Ticketing
1,617,234,000 US dollars
Sponsorship and Advertising
641,562,000 US dollars
Corporate Segment
0 US dollars
Direct operating expenses
8,202,674,000 US dollars
Selling, general and administrative expenses
2,096,484,000 US dollars
Depreciation and amortization
357,755,000 US dollars
Corporate expenses
666,111,000 US dollars
Gain (Loss) on Disposition of Other Assets
negative 14,538,000 US dollars
Revenue before reconciliation (calculated)
11,478,673,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
Intersegment Eliminations
negative 18,786,000 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.: −$94.66 M; to noncontrolling interests: $117.52 M.
LIVE NATION ENTERTAINMENT, INC. (LYV) FY2026 YTD Q2 P&L / Income Statement Sankey chart
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Gross margin

28.4%

Gross profit / revenue

Operating margin

1.3%

Operating profit / revenue

Cash conversion

12062.0%

Operating cash / net income, same period

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