Operating

Excess Tax Benefit from Share-based Compensation

SBA Communications Excess Tax Benefit from Share-based Compensation remained flat by 0.0% to $375.00K in Q4 2024 compared to the prior quarter. Year-over-year, this metric declined by 69.4%, from $1.23M to $375.00K. Over 3 years (FY 2021 to FY 2024), Excess Tax Benefit from Share-based Compensation shows a downward trend with a -49.1% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalHigher is better
VolatilityVolatile
First reportedQ1 2017
Last reportedQ4 2024Feb 26, 2025

How to read this metric

Higher excess tax benefits signal that the company's stock price has performed well, increasing the tax deduction upon exercise.

Detailed definition

The portion of the tax benefit from share-based compensation that exceeds the amount of tax benefit recognized based on...

Peer comparison

Varies by company based on stock performance and the magnitude of equity-based compensation programs.

Metric ID: unp_excess_tax_benefit_share_based_compensation

Historical Data

4 years
 FY'21FY'22FY'23FY'24
Value$11.40M-$18.40M$4.90M$1.50M
YoY Change-261.4%+126.6%-69.4%
Range-$18.40M$11.40M
CAGR-49.1%
Avg YoY Growth-68.1%
Median YoY Growth-69.4%

Frequently Asked Questions

What is SBA Communications's excess tax benefit from share-based compensation?
SBA Communications (SBAC) reported excess tax benefit from share-based compensation of $375.00K in Q4 2024.
How has SBA Communications's excess tax benefit from share-based compensation changed year-over-year?
SBA Communications's excess tax benefit from share-based compensation decreased by 69.4% year-over-year, from $1.23M to $375.00K.
What is the long-term trend for SBA Communications's excess tax benefit from share-based compensation?
Over 3 years (2021 to 2024), SBA Communications's excess tax benefit from share-based compensation has grown at a -49.1% compound annual growth rate (CAGR), from $11.40M to $1.50M.
What does excess tax benefit from share-based compensation mean?
The extra tax savings the company gets when employees exercise options at prices higher than the grant-date value.