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Live Nation Entertainment Balance Sheet Statement

Assets, liabilities, and shareholders' equity

Live Nation Entertainment holds $26.1B in total assets. Shareholders' equity is -$139.4M against $10.6B in total debt. Cash and equivalents total $9.1B. The current ratio is 0.885 and debt-to-equity is 38.39. Based on the Q1 2026 filing.

Total Assets$26.1BTotal Stockholders Equity-$139.4MLong Term Debt$8.5BCash And Equivalents$9.1BTotal Current Assets$13.6BTotal Current Liabilities$15.4B
Latest FilingQ1 2026
Report Date2026-05-05
Market Cap$40.1B
P/E Ratio129.80
ROE222.18%

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts receivable, net$1.7B$1.9B$2.5B$2.6B$2B$2B
Cash and cash equivalents$6.1B$7.2B$7.1B$6.8B$7.1B$9.1B
Other current assets$200.2M$325.2M$377M$412.5M$417.4M$381.3M
Restricted cash$10.7M$9.6M$12.6M$12.5M$12.8M$13.1M
Total current assets$9.3B$11.1B$11.8B$11.3B$11B$13.6B

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accumulated Goodwill Impairment Losses$435.4M$435.4M$435.4M$435.4M$435.4M$435.4M
Deferred Tax Assets and Other Non-Current Assets$1.8B$1.7B$1.7B$1.8B$1.7B$1.8B
Goodwill$2.6B$2.7B$2.8B$2.8B$2.9B$2.9B
Indefinite-Lived Intangible Assets$380.6M$368.9M$369.1M$369M$369M$369M
Indefinite-Lived Intangible Assets, Gross$380.6M$368.9M$369.1M$369M$369M$369M
Indefinite-Lived Research and Development Assets$380.6M$368.9M$369.1M$369M$369M$369M
Indefinite-Lived Trademarks$380.6M$368.9M$369.1M$369M$369M$369M
Net Investment in Lease$1.6B$1.7B$1.7B$1.8B$1.9B$1.9B
Intangible assets — net$985.8M$1B$1.1B$1.1B$1.1B$1.1B
Investments$504.2M$493.6M$483.5M$492.9M$515.6M$549.4M
Operating lease right-of-use assets$1.6B$1.7B$1.7B$1.8B$1.9B$1.9B
Other non-current assets$1.8B$1.7B$1.7B$1.8B$1.7B$1.8B
Property, plant and equipment at cost$4.3B$4.7B$5.1B$5.3B$5.5B$5.8B
Operating Lease Right-of-Use Assets in Other Assets$1.6B$1.7B$1.7B$1.8B$1.9B$1.9B
Accumulated depreciation$1.9B$2B$2.1B$2.2B$2.1B$2.1B
Furniture, fixtures and equipment$757.8M$783.9M$840.7M$891.2M$952.7M$1B
Property and equipment, net$2.4B$2.7B$2.9B$3.1B$3.4B$3.7B
Software and Technology Licenses, Net$1.8B$1.7B$1.7B$1.8B$1.7B$1.8B
Total assets$19.6B$21.8B$23.2B$22.9B$22.9B$26.1B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Additional paid-in capital$2.1B$1.9B$1.8B$1.5B$1.5B$1.4B
Accumulated other comprehensive income (loss)-$335.1M-$280.9M-$152.4M-$158.9M-$114.9M-$85.5M
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively$2.3M$2.3M$2.3M$2.3M$2.3M$2.3M
Treasury Stock, Value$6.9M$6.9M$6.9M$6.9M$30.4M$30.4M
Retained earnings-$1.5B-$1.5B-$1.3B-$839.9M-$1B-$1.4B
Total liabilities and stockholders' equity$19.6B$21.8B$23.2B$22.9B$22.9B$26.1B
Total stockholders' equity$173.3M$106M$360.1M$521.3M$271M-$139.4M

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Cumulative Cost Basis$4.3B$4.7B$5.1B$5.3B$5.5B$5.8B
Allowance for doubtful accounts$72.7M$73.6M$81.1M$76M$73.9M$78.3M
Cash received that includes the face value of tickets sold on behalf of ticketing clients and their share of service charges.$1.6B$1.6B$1.7B$2.1B$1.6B$1.8B
Computer equipment and capitalized software$867.3M$927.7M$986.1M$969.2M$815.4M$836.6M
Construction work in progress$386.9M$487.8M$634.5M$779.3M$830.9M$880.8M
Long-term debt, gross$6.5B$6.5B$6.5B$7.4B$8.3B$8.6B
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net$53.3M——$42.5M$69M$66.2M
Finite-Lived Intangible Assets, Accumulated Amortization$821.3M$826.5M$771.5M$822M$836.4M$840.5M
Gross Carrying Amount$1.8B$1.9B$1.9B$1.9B$1.9B$1.9B
Goodwill, Gross$3.1B$3.1B$3.3B$3.3B$3.3B$3.4B
Goodwill accumulated impairment losses$435.4M$435.4M$435.4M$435.4M$435.4M$435.4M
Trademarks$380.6M$368.9M$369.1M$369M$369M$369M
Land, buildings and improvements$2.3B$2.5B$2.6B$2.6B$2.9B$3.1B
Total lease payments due under operating leases that have not yet commenced—$694.6M$872.4M$1.3B—$1.4B
Long-Term Debt and Lease Obligation$6.2B$5.9B$5B$6.1B$7.6B$6.7B
Less: current maturities$260.9M$479.9M$1.5B$1.3B$587.6M$1.8B
Noncontrolling interests in subsidiaries$645.7M$691.8M$567.8M$607.5M$623.4M$621.2M
Other accrued liabilities$3.1B$2.4B$3.3B$3.8B$3.6B$3.6B
Prepaid expenses$1.2B$1.7B$1.9B$1.5B$1.5B$2.2B
Prepaid ship and debits$520.5M$562.3M$626.9M$600.4M$631.1M$667.9M
Redeemable noncontrolling interests in subsidiaries$1.1B$1.3B$1.4B$852.7M$924.5M$951.7M

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable, client accounts$1.9B$2B$2.1B$2.4B$1.9B$2.2B
Other accrued liabilities$216.3M$79.9M$97M$222.3M$482.1M$467.8M
Current Portion of Long-Term Debt and Finance Lease Obligations$260.9M$479.9M$1.5B$1.3B$587.6M$1.8B
Deferred revenue$3.7B—$5.9B$4.1B$4.5B$7.4B
Total current liabilities$9.4B$11.5B$13.5B$12.3B$11B$15.4B

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Long-term debt$6.4B$6.4B$6.5B$7.4B$8.2B$8.5B
Long-Term Debt and Finance Lease Obligations$6.2B$5.9B$5B$6.1B$7.6B$6.7B
Operating lease liabilities, non-current$1.7B$1.7B$1.8B$1.9B$2B$2.1B
Other non-current liabilities$477.8M$537.3M$610.5M$653.3M$415.8M$435.3M
Total Carrying Value of Debt$6.5B$6.5B$6.5B$7.4B$8.3B$8.6B