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

- 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-income-statement
- Chart image: https://plicit.ai/charts/sbac-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

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

### 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: $383.61 M; to noncontrolling interests: −$2.24 M.

## Chart details: Revenue by Business Segment

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

Income statement for 2026-01-01 through 2026-06-30. View: Business segment. 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
- **Domestic Site Leasing**: 902,749,000 US dollars
- **International Site Leasing**: 417,285,000 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

### 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: $383.61 M; to noncontrolling interests: −$2.24 M.