Other
Operating Lease Modifications And Reassessments
SBA Communications Operating Lease Modifications And Reassessments increased by 31.5% to $51.43M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 63.7%, from $31.42M to $51.43M. Over 4 years (FY 2021 to FY 2025), Operating Lease Modifications And Reassessments shows an upward trend with a 44.4% CAGR.
Analysis
StatementCash Flow Statement
SectionOther
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ1 2019
Last reportedQ1 2026May 5, 2026
How to read this metric
Frequent or large adjustments may indicate active management of lease portfolios or changing operational requirements.
Detailed definition
Adjustments to the carrying value of operating lease assets and liabilities resulting from changes in lease terms, scope...
Peer comparison
Relevant for companies with large, complex lease portfolios.
Metric ID:
other_operating_lease_modifications_and_reassessmentsHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $2.87M | $12.78M | $14.99M | $12.45M | $11.18M | $12.56M | $12.77M | $12.86M | $697K | $2.12M | -$52.22M | $13.52M | $20.19M | $180.4M | $54.42M | $31.42M | $43M | $46.43M | $39.1M | $51.43M |
| QoQ Change | — | +345.6% | +17.3% | -17.0% | -10.2% | +12.4% | +1.6% | +0.7% | -94.6% | +204.7% | <-999% | +125.9% | +49.4% | +793.4% | -69.8% | -42.3% | +36.9% | +8.0% | -15.8% | +31.5% |
| YoY Change | — | — | — | — | +289.7% | -1.7% | -14.8% | +3.3% | -93.8% | -83.1% | -509.1% | +5.1% | >999% | >999% | +204.2% | +132.4% | +113.0% | -74.3% | -28.1% | +63.7% |
Range-$52.22M – $180.4M
CAGR+83.6%
Avg YoY Growth+699.8%
Median YoY Growth+4.2%
Operating Lease Modifications And Reassessments at Other Companies
Frequently Asked Questions
- What is SBA Communications's operating lease modifications and reassessments?
- SBA Communications (SBAC) reported operating lease modifications and reassessments of $51.43M in Q1 2026.
- How has SBA Communications's operating lease modifications and reassessments changed year-over-year?
- SBA Communications's operating lease modifications and reassessments increased by 63.7% year-over-year, from $31.42M to $51.43M.
- What is the long-term trend for SBA Communications's operating lease modifications and reassessments?
- Over 4 years (2021 to 2025), SBA Communications's operating lease modifications and reassessments has grown at a 44.4% compound annual growth rate (CAGR), from $36.82M to $159.96M.
- What does operating lease modifications and reassessments mean?
- Non-cash adjustments to lease assets and liabilities due to contract changes.