Other

Capitalized Contract Cost, Net

SBA Communications Capitalized Contract Cost, Net increased by 2.6% to $150.55M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 79.2%, from $84.02M to $150.55M. Over 5 years (FY 2020 to FY 2025), Capitalized Contract Cost, Net shows an upward trend with a 21.7% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ1 2019
Last reportedQ1 2026

How to read this metric

An increase suggests high investment in customer acquisition, while a decrease may indicate lower sales activity or changes in amortization schedules.

Detailed definition

This represents the costs incurred to obtain or fulfill a contract that are capitalized and amortized over the expected...

Peer comparison

Common in SaaS and service-based companies with high customer acquisition costs.

Metric ID: other_capitalized_contract_cost_net

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$73.93M$70.94M$75.97M$81.29M$101.21M$119.32M$137.74M$152.60M$141.87M$137.72M$98.67M$66.02M$62.10M$58.39M$74.47M$84.02M$107.68M$139.46M$146.71M$150.55M
QoQ Change-4.0%+7.1%+7.0%+24.5%+17.9%+15.4%+10.8%-7.0%-2.9%-28.3%-33.1%-5.9%-6.0%+27.5%+12.8%+28.2%+29.5%+5.2%+2.6%
YoY Change+36.9%+68.2%+81.3%+87.7%+40.2%+15.4%-28.4%-56.7%-56.2%-57.6%-24.5%+27.3%+73.4%+138.8%+97.0%+79.2%
Range$58.39M$152.60M
CAGR+16.2%
Avg YoY Growth+32.6%
Median YoY Growth+38.5%
Current Streak6 quarters growth

Capitalized Contract Cost, Net at Other Companies

Frequently Asked Questions

What is SBA Communications's capitalized contract cost, net?
SBA Communications (SBAC) reported capitalized contract cost, net of $150.55M in Q1 2026.
How has SBA Communications's capitalized contract cost, net changed year-over-year?
SBA Communications's capitalized contract cost, net increased by 79.2% year-over-year, from $84.02M to $150.55M.
What is the long-term trend for SBA Communications's capitalized contract cost, net?
Over 5 years (2020 to 2025), SBA Communications's capitalized contract cost, net has grown at a 21.7% compound annual growth rate (CAGR), from $54.95M to $146.71M.
What does capitalized contract cost, net mean?
Costs related to acquiring or fulfilling contracts that are spread out over time rather than expensed immediately.