Other

Deferred Tax Assets Noncash Compensation

SBA Communications Deferred Tax Assets Noncash Compensation decreased by 29.3% to $18.27M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 29.3%, from $25.83M to $18.27M. Over 5 years (FY 2020 to FY 2025), Deferred Tax Assets Noncash Compensation shows relatively stable performance with a -1.9% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalHigher is better
VolatilityModerate
First reportedQ4 2018
Last reportedQ4 2025

How to read this metric

An increase reflects higher levels of equity-based compensation, which may lead to future tax savings upon vesting.

Detailed definition

This represents the tax benefit associated with share-based compensation expenses that are recognized for financial repo...

Peer comparison

Comparable to other companies with significant stock-based compensation programs.

Metric ID: other_deferred_tax_assets_noncash_compensation

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$11.64M$30.50M$29.58M$25.83M$18.27M
QoQ Change—+162.1%-3.0%-12.7%-29.3%
YoY Change—+162.1%-3.0%-12.7%-29.3%
Range$11.64M – $30.50M
CAGR+57.0%
Avg YoY Growth+29.3%
Median YoY Growth-7.8%
Current Streak3 quarters decline

Frequently Asked Questions

What is SBA Communications's deferred tax assets noncash compensation?
SBA Communications (SBAC) reported deferred tax assets noncash compensation of $18.27M in Q4 2025.
How has SBA Communications's deferred tax assets noncash compensation changed year-over-year?
SBA Communications's deferred tax assets noncash compensation decreased by 29.3% year-over-year, from $25.83M to $18.27M.
What is the long-term trend for SBA Communications's deferred tax assets noncash compensation?
Over 5 years (2020 to 2025), SBA Communications's deferred tax assets noncash compensation has grown at a -1.9% compound annual growth rate (CAGR), from $20.13M to $18.27M.
What does deferred tax assets noncash compensation mean?
Tax benefits resulting from the timing difference between accounting for stock-based pay and tax deductions.