SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 Q2 P&L / Income Statement
2026-04-01 to 2026-06-30
Revenue by Product and Service
2026-04-01 to 2026-06-30
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SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 Q2 P&L / Income Statement
Income statement for 2026-04-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.
- Total revenues
- 715,274,000 US dollars
- Cost of site development
- 41,926,000 US dollars
- Gross profit (calculated)
- 673,348,000 US dollars
- Operating expenses (calculated)
- 321,487,000 US dollars
- Operating income
- 351,861,000 US dollars
- Total other expense, net
- negative 119,396,000 US dollars
- Income before income taxes
- 232,465,000 US dollars
- Provision for income taxes
- 35,995,000 US dollars
- Net income
- 196,470,000 US dollars
- Site leasing
- 663,885,000 US dollars
- Site development
- 51,389,000 US dollars
- Cost of site leasing
- 134,076,000 US dollars
- Selling, general, and administrative expenses
- 77,548,000 US dollars
- Asset impairment and decommission costs
- 22,566,000 US dollars
- Acquisition and new business initiatives related adjustments and expenses
- 5,926,000 US dollars
- Depreciation, accretion, and amortization
- 81,371,000 US dollars
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- 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.
- Of which attributable to SBA COMMUNICATIONS CORPORATION: $198.78 M; to noncontrolling interests: −$2.31 M.

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Gross margin
94.1%
Gross profit / revenue
Operating margin
49.2%
Operating profit / revenue
Cash conversion
207.2%
Operating cash / net income, same period
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