# SPS COMMERCE, INC. (SPSC) FY2026 Q2 P&L / Income Statement

- Company: SPS COMMERCE, INC. (SPSC)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0001092699-26-000066
- Page: https://plicit.ai/financials/spsc/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/spsc-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service by Duration

Income statement for 2026-04-01 through 2026-06-30. View: Product and Service by Contract with Customer, Duration. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenues**: 197,815,000 US dollars
- **Cost of revenues**: 59,028,000 US dollars
- **Gross profit**: 138,787,000 US dollars
- **Total operating expenses**: 130,374,000 US dollars
- **Income from operations**: 8,413,000 US dollars
- **Other income, net**: 1,997,000 US dollars
- **Income before income taxes**: 10,410,000 US dollars
- **Income tax expense**: 3,546,000 US dollars
- **Net income**: 6,864,000 US dollars
- **Analytics - Recurring revenues**: 14,139,000 US dollars
- **Fulfillment - Recurring revenues**: 169,979,000 US dollars
- **Other - Recurring revenues**: 6,304,000 US dollars
- **Undisclosed (calculated)**: 7,393,000 US dollars
- **Sales and marketing**: 43,936,000 US dollars
- **Research and development**: 16,957,000 US dollars
- **General and administrative**: 36,646,000 US dollars
- **Amortization of intangible assets**: 9,381,000 US dollars
- **Loss on sale of business**: 23,454,000 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.

## Chart details: Revenue by Duration

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

Income statement for 2026-04-01 through 2026-06-30. View: Contract with Customer, Duration. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenues**: 197,815,000 US dollars
- **Cost of revenues**: 59,028,000 US dollars
- **Gross profit**: 138,787,000 US dollars
- **Total operating expenses**: 130,374,000 US dollars
- **Income from operations**: 8,413,000 US dollars
- **Other income, net**: 1,997,000 US dollars
- **Income before income taxes**: 10,410,000 US dollars
- **Income tax expense**: 3,546,000 US dollars
- **Net income**: 6,864,000 US dollars
- **Recurring revenues**: 190,422,000 US dollars
- **One-time revenues**: 7,393,000 US dollars
- **Sales and marketing**: 43,936,000 US dollars
- **Research and development**: 16,957,000 US dollars
- **General and administrative**: 36,646,000 US dollars
- **Amortization of intangible assets**: 9,381,000 US dollars
- **Loss on sale of business**: 23,454,000 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.