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LVS · 10-Q filed July 24, 2026

LVS earnings analysis

What we found in LVS's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

LVS posted a weak Q2, with revenue down 0.7% year over year to $3.154B, diluted EPS down 19.7% to $0.53, and operating margin compressing to 19.6% from 24.9% a year earlier and 25.4% in Q1. Lower casino win/hold rates and increased payroll, marketing, gaming-tax and credit costs outweighed higher gaming volumes, producing a 16.1% decline in adjusted property EBITDA. Offsetting this near-term weakness, first-half revenue grew 11.6%, operating cash flow doubled to $1.413B, and liquidity totaled $3.376B of cash plus $4.26B of revolving capacity; the company also maintained its dividend and expanded its repurchase authorization to $6.0B.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

First-half revenue and EPS increased
First-half operating momentum remained positive: six-month revenue increased $702M, or 11.6%, to $6.739B, operating income rose $130M, or 9.3%, to $1.522B, and diluted EPS increased $0.23 to $1.38.
Singapore delivered first-half EBITDA growth
Marina Bay Sands produced $1.477B of first-half adjusted property EBITDA, up $104M, or 7.6%, supported by a $225M increase in casino revenue and a $43M increase in room revenue.
Londoner Macao drove growth
The Londoner Macao was the principal Macao growth property in the first half, with revenue of $1.464B, up $293M, and adjusted property EBITDA of $415M, up $57M, or 15.9%.
Operating cash flow strengthened
Operating cash flow was $1.413B for the six months ended June 30, 2026, up $709M from $704M a year earlier; capital expenditures fell $139M to $526M.
Liquidity and covenant headroom remain sound
Liquidity was substantial at June 30, with $3.376B of unrestricted cash and cash equivalents and $4.26B of aggregate available revolving-facility capacity. Management reported leverage ratios of 1.53x, 3.18x and 1.42x against respective maximums of 4.00x, 4.00x and 4.50x.
Expanded capital-return authorization
Capital returns remained aggressive: LVS repurchased 28.1M shares for $1.542B in the first half and in July increased repurchase authorization to $6.0B through July 21, 2029; it also declared a $0.30 quarterly dividend, estimated at $194M.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Q2 earnings and margins contracted
Quarterly profitability deteriorated: Q2 revenue declined $21M, or 0.7%, year over year to $3.154B, operating income fell $165M, or 21.1%, to $618M, and diluted EPS declined $0.13, or 19.7%, to $0.53. Versus Q1 2026, revenue fell $436M (12.1%) and EPS fell $0.32 (37.6%).
Property EBITDA fell across both markets
Adjusted property EBITDA fell $215M, or 16.1%, to $1.119B in Q2. Macao EBITDA declined $136M, or 24.0%, to $430M, while Marina Bay Sands declined $79M, or 10.3%, to $689M.
Lower gaming hold hurt casino revenue
Gaming hold pressure offset volume growth. At Marina Bay Sands, Q2 rolling-chip win fell 0.52 points to 4.74% and non-rolling-chip win fell 0.8 points to 22.9%; at Plaza/Four Seasons Macao, rolling-chip win was negative 1.15% versus positive 2.72% a year earlier.
Costs and credit provisions increased
Cost and credit pressure intensified: Q2 casino expense rose $107M, or 8.6%, to $1.349B, general and administrative expense increased $39M to $331M, and provision for credit losses increased $20M, or 125.0%, to $36M.
Large MBS project carries cost and timing risk
The MBS Expansion Project is estimated to cost approximately $8.0B, with approximately $3.0B incurred as of June 30, 2026. The company estimates completion in June 2030, after the July 8, 2029 contractual deadline absent Singapore-government approval for an extension.
No formal risk-factor updates; rate exposure remains
Item 1A states there were no material changes to risk factors from the 2025 10-K. However, the filing notes a 100-basis-point change in HIBOR and SORA would alter annual interest cost by approximately $57M, underscoring ongoing floating-rate exposure.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $53 Operating expenses $27 Left as operating profit $20
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.53
Gross margin
46.9%
Operating margin
19.6%
Segment
The Venetian Macao revenue: $589M
Segment
The Londoner Macao revenue: $710M
Segment
The Parisian Macao revenue: $218M
Segment
The Plaza Macao and Four Seasons Macao revenue: $137M
Segment
Sands Macao revenue: $95M
Segment
Ferry Operations and Other revenue: $27M
Segment
Marina Bay Sands revenue: $1.378B
Guidance

What they said about what is next.

No quantitative revenue or EPS guidance was provided in the 10-Q. Management expects the $0.30-per-share quarterly dividend to continue through the remainder of 2026; it estimates MBS Expansion construction completion by June 2030 and opening in January 2031, versus a contractual construction-completion date of July 8, 2029.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · April 24, 2026
Las Vegas Sands reported Q1 2026 net revenues of $3,585 million and diluted EPS of $0.85, beating consensus and rising materially versus the prior-year quarter. Operating income improved to $904 million (operating…
10-K · February 6, 2026
Las Vegas Sands reported strong 2025 operating results with revenue of $13,017 million and diluted EPS of $2.35, up from $11,298 million and $1.96 in 2024 respectively, driven by higher gaming and non-gaming volumes.…
10-Q · July 25, 2025
Las Vegas Sands reported significant growth in Q2 2025 with revenue reaching $3.18 billion, outperforming estimates by 12.51%. The company experienced an increase in diluted EPS to $0.79, beating estimates by 49.06%,…
10-K · February 7, 2025
Las Vegas Sands (LVS) showed recovering demand in 2024 with net revenues of $11,298 million (up from $10,372 million in 2023) and operating income of $2,402 million. The company generated strong operating cash flow…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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