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SBA Communications SBAC Site Development Construction — Depreciation Amortization And Accretion Net

Other segment segments

International Site Leasing Revenue
$41.15M+61.2%
Domestic Site Leasing Revenue
$37.62M+2.4%
All Other Segments
$1.64M-14.7%

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$5.24M+17.4%

Other financials

Income statement

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Revenue$703.4M+5.9%
Gross profit$664.0M+6.1%
Operating income$342.8M+2.4%
Net income$184.8M-16.3%
EPS (diluted)$1.74-14.7%

Balance sheet

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Cash & equivalents$332.5M-49.9%
Total debt$13.0B+4.3%
Total equity-$4.8B+4.4%
Total assets$11.7B+12.2%

Cash flow

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Operating cash flow$255.1M-15.3%
CapEx$48.4M+4.8%
Free cash flow$206.7M-18.9%

Valuation

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Market cap$18.72B-21.0%
Enterprise value$31.34B-13.0%
P/E18.4×-8.6×
P/S6.6×-2.1×

Profitability

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Gross margin93%-2.0pp
Operating margin47.3%-6.6pp
Net margin35.7%+5.3pp
FCF margin35.7%-6.2pp

Returns & leverage

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Return on equity-11.1%
Debt / equity-2.7×
Current ratio0.2×-0.5×

Where this comes from

Reported directly by SBA Communications in its filing.

Tagged under the XBRL concept us-gaap:DepreciationAmortizationAndAccretionNet.

The official record: SBA Communications’s 10-Q, filed May 5, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is SBA Communications's site development construction — depreciation amortization and accretion net?
SBA Communications (SBAC) reported site development construction — depreciation amortization and accretion net of $903K in Q1 2026.
How has SBA Communications's site development construction — depreciation amortization and accretion net changed year-over-year?
SBA Communications's site development construction — depreciation amortization and accretion net increased by 5.4% year-over-year, from $857K to $903K.
What is the long-term trend for SBA Communications's site development construction — depreciation amortization and accretion net?
Over 4 years (2021 to 2025), SBA Communications's site development construction — depreciation amortization and accretion net has grown at a -2.0% compound annual growth rate (CAGR), from $4.23M to $3.91M.
What does site development construction — depreciation amortization and accretion net mean?
Represents the systematic allocation of the cost of tangible and intangible assets used in the construction segment over their useful lives. It accounts for the wear and tear or obsolescence of construction equipment and related assets. This is a non-cash expense that impacts the segment's reported operating income.