SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 YTD Q2 P&L / Income Statement
2026-01-01 to 2026-06-30
Revenue by Product and Service
2026-01-01 to 2026-06-30
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SBA COMMUNICATIONS CORPORATION (SBAC) FY2026 YTD Q2 P&L / Income Statement
Income statement for 2026-01-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.
- Total revenues
- 1,418,712,000 US dollars
- Cost of site development
- 81,350,000 US dollars
- Gross profit (calculated)
- 1,337,362,000 US dollars
- Operating expenses (calculated)
- 642,652,000 US dollars
- Operating income
- 694,710,000 US dollars
- Total other expense, net
- negative 226,227,000 US dollars
- Income before income taxes
- 468,483,000 US dollars
- Provision for income taxes
- 87,107,000 US dollars
- Net income
- 381,376,000 US dollars
- Site leasing
- 1,320,034,000 US dollars
- Site development
- 98,678,000 US dollars
- Cost of site leasing
- 265,987,000 US dollars
- Selling, general, and administrative expenses
- 148,096,000 US dollars
- Asset impairment and decommission costs
- 51,867,000 US dollars
- Acquisition and new business initiatives related adjustments and expenses
- 14,016,000 US dollars
- Depreciation, accretion, and amortization
- 162,686,000 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: $383.61 M; to noncontrolling interests: −$2.24 M.

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Gross margin
94.3%
Gross profit / revenue
Operating margin
49.0%
Operating profit / revenue
Cash conversion
173.7%
Operating cash / net income, same period
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