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

- Company: SBA COMMUNICATIONS CORPORATION (SBAC)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001034054-26-000011
- Page: https://plicit.ai/financials/sbac/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/sbac-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

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.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/sbac/fy2026-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/sbac-fy2026-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. 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
- **Domestic Site Leasing**: 452,448,000 US dollars
- **International Site Leasing**: 211,437,000 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.