SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 Q2 P&L / Income Statement

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 StatementIncome statement for 2026-04-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.SOURCESREVENUEGROSSOPERATINGPRE-TAXNETSite leasingSite developmentTotal revenuesGross profit (calculated)Cost of site developmentOperating incomeOperating expenses (calculated)Cost of site leasingDepreciation, accretion, and amortizationSelling, general, and administrative expensesAsset impairment and decommission costsAcquisition and new business initiatives related adjustments and expensesIncome before income taxesTotal other expense, netNet incomeProvision for income taxesGross profit (calculated)Gross profit(calculated)$673.35 MTotal revenuesTotal revenues$715.27 MOperating incomeOperating income$351.86 MIncome before income taxesPretax income$232.47 MNet incomeNet income$196.47 MSite leasingSite leasing$663.89 MProvision for income taxesProvision forincome taxes$36.00 MOperating expenses (calculated)Operating expenses(calculated)$321.49 MTotal other expense, netTotal otherexpense, net−$119.40 MCost of site leasingCost of site leasing$134.08 MSite developmentSite development$51.39 MCost of site developmentCost of sitedevelopment$41.93 MDepreciation, accretion, and amortizationDepreciation, accretion,and amortization$81.37 MSelling, general, and administrative expensesSelling, general, andadministrative expenses$77.55 MAsset impairment and decommission costsAsset impairment anddecommission costs$22.57 MAcquisition and new business initiatives related adjustments and expensesAcquisition and newbusiness initiatives relatedadjustments and expenses$5.93 M
Chart details

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

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.
  • Of which attributable to SBA COMMUNICATIONS CORPORATION: $198.78 M; to noncontrolling interests: −$2.31 M.
SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 Q2 P&L / Income Statement Sankey chart, Product and service view
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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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