# SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 YTD Q2 Statement of Cash Flows

- Company: SBA COMMUNICATIONS CORPORATION (SBAC)
- Period: 2026-01-01 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-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/sbac-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2025**: 437,021,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 662,263,000 US dollars. Net cash provided.
- **Net income**: 381,376,000 US dollars
- **Depreciation, accretion, and amortization**: 162,686,000 US dollars
- **Gain on remeasurement of U.S. denominated intercompany loans**: negative 28,044,000 US dollars
- **Non-cash asset impairment and decommission costs**: 48,024,000 US dollars
- **Non-cash compensation expense**: 45,734,000 US dollars
- **Deferred and non-cash income tax provision**: 36,942,000 US dollars
- **Other non-cash items reflected in the Statements of Operations**: 26,901,000 US dollars
- **Accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts, net**: negative 319,000 US dollars
- **Prepaid expenses and other assets**: negative 786,000 US dollars
- **Operating lease right-of-use assets, net**: 75,261,000 US dollars
- **Accounts payable and accrued expenses**: 491,000 US dollars
- **Accrued interest**: 2,093,000 US dollars
- **Long-term lease liabilities**: negative 70,709,000 US dollars
- **Other liabilities**: negative 16,743,000 US dollars
- **Loss on sale of assets**: negative 644,000 US dollars
- **Investing activities**: negative 310,492,000 US dollars. Net cash used.
- **Acquisitions**: negative 172,284,000 US dollars
- **Capital expenditures**: negative 110,816,000 US dollars
- **Proceeds from sale of assets**: 5,048,000 US dollars
- **Purchase of investments**: negative 1,252,128,000 US dollars
- **Proceeds from sale of investments**: 1,226,598,000 US dollars
- **Other investing activities**: negative 6,910,000 US dollars
- **Financing activities**: negative 436,344,000 US dollars. Net cash used.
- **Borrowings under Revolving Credit Facility**: 1,025,000,000 US dollars
- **Repayments under Revolving Credit Facility**: negative 445,000,000 US dollars
- **Proceeds from employee stock purchase/stock option plans**: 37,031,000 US dollars
- **Repayment of Tower Securities**: negative 750,000,000 US dollars
- **Other financing activities**: negative 1,657,000 US dollars
- **Repayment of Term Loans**: negative 11,500,000 US dollars
- **Payments related to taxes on stock options and restricted stock units**: negative 20,127,000 US dollars
- **Repurchase and retirement of common stock**: negative 2,245,000 US dollars
- **Payment of dividends on common stock**: negative 267,846,000 US dollars
- **Operating adjustment reconciliation**: 398,132,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- **financing gross reconciliation**: 1,498,375,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 1,542,138,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 8,311,000 US dollars
- **Ending cash on Jun 30, 2026**: 360,759,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 1,107,595,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 76,262,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.74×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- **Operating cash flow**: 662,263,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 110,816,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 551,447,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $280.89M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 662,263,000 US dollars minus 110,816,000 US dollars equals 551,447,000 US dollars.