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LYVLive Nation Entertainment, Inc.
$182.56$42.4B
Overview & Verdict
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HomeStocksLYVCash Flow

Live Nation Entertainment, Inc. (LYV) Cash Flow Statement

23Y historyFree accessUpdated daily

Free cash flow remains erratic and highly dependent on working capital swings, with a $7.4 billion deferred revenue liability representing a significant future performance obligation.

LYV Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09Dec'08Dec'07Dec'06Dec'05Dec'04Dec'03
Cash from Operations2.41B1.4B1.73B1.36B1.84B1.78B-1.08B469.78M941.59M623.52M598.74M307.85M292.17M431.36M367.1M135.71M158.52M57.27M-62.63M49.81M16.72M13.91M119.9M138.71M
Operating CF Margin %-5.54%7.45%6%11%28.41%-58.21%4.07%8.73%6.44%7.65%4.25%4.25%6.66%6.31%2.52%3.13%1.37%-1.53%1.33%0.51%0.47%4.27%5.12%
Operating CF Growth %12.83%-19.12%26.57%-25.73%3.06%264.35%-330.61%-50.11%51.01%4.14%94.49%5.37%-32.27%17.51%170.51%-14.39%176.77%191.45%-225.74%197.91%20.18%-88.4%-13.56%-
Net Income83.67M690.74M1.13B703.8M409.19M-608.79M-1.83B118.21M90.34M7.77M20.3M-15.77M-104.45M-36.02M-161.9M-70.4M-208.04M-49.73M-231.76M-11.94M-31.44M-130.62M16.26M57.03M
Depreciation & Amortization701.66M638.87M549.92M516.8M449.98M416.28M485.02M443.99M386.53M455.53M403.65M397.24M368.14M368.92M429.56M343.02M321.67M162.69M152.19M122.92M128.9M64.63M64.09M63.44M
Stock-Based Compensation135.14M155.22M110.35M115.96M110.05M209.34M116.89M48.78M45.58M42.76M32.72M33.36M39.03M28.41M37.06M50.05M52.4M16.68M34.56M03.43M1.26M00
Deferred Taxes-69.47M-20.5M-708.57M-44.02M7.2M-9.64M-37.88M-465K-6.25M-71.54M-7.89M-9.61M-17.66M-15.89M-10.96M-45.6M-25.02M-8.7M8.13M7.65M10.33M114.51M54.41M79.61M
Other Non-Cash Items2.88B218.73M-8.76M207.72M217.79M-614K101.66M147.17M159.05M59.49M66.52M36.31M133.76M34.84M15.34M6.36M42.53M-45.23M134.39M29.19M-9.04M-66.45M-52.36M-90.57M
Working Capital Changes-1.34B-287.75M651.11M-137.29M637.85M1.77B79.46M-287.91M266.33M128.99M82.19M-133.68M-126.65M51.48M58M-147.71M-25.02M-18.43M-150.34M-49.79M-85.47M30.59M37.49M29.21M
Change in Receivables-78.58M-147.89M181.43M-525.74M-463.98M-485.21M490.59M-159.79M-135.43M-133.02M-146.13M-67.23M-14.36M11.54M-20.32M-79.81M-4.58M34.48M2.13M0-53.55M-15.91M00
Change in Inventory0000000-170.49M-266.24M-239.06M-129.75M00-111.11M-110.88M9.21M20.86M-13.96M-25.6M0-34.06M-49.52M00
Change in Payables688.58M-138.41M13.78M450.37M1B1.32B-1.38B-45.92M323.46M474.3M193.78M3.48M45.54M114.25M64.44M6.82M386K-4.59M-48.47M03.9M41.95M00
Cash from Investing-1.44B-1.23B-854.28M-695.8M-784.69M-566.96M-224.06M-691M-496.91M-327.59M-426.48M-290.99M-384.29M-143.66M-203.79M-152.02M452.99M70.09M-67.6M-141.06M-375.16M-106.05M-84.08M-51.96M
Capital Expenditures-1.19B-1.06B-666.63M-438.6M-347.21M-152.73M-213.75M-323.57M-239.83M-238.44M-173.83M-142.49M-139.59M-134.87M-123.81M-107.5M-75.58M-64.27M-186.22M-164.42M-417.56M-92.52M-73.44M-69.94M
CapEx % of Revenue4.63%4.21%2.88%1.93%2.08%2.44%11.48%2.8%2.22%2.46%2.22%1.97%2.03%2.08%2.13%2%1.49%1.54%4.56%4.38%12.67%3.15%2.62%2.58%
Acquisitions-169.55M-80.01M-124.4M-70.93M-344.51M-404.41M-33.32M-290.9M-166.72M-73.12M-240.55M-111.78M-229.84M-103.17M-79.43M-55.23M488.07M-9.71M-12.64M-124.28M0-8.47M00
Investments------------------------
Other Investing-71.08M-83.38M-63.25M-186.27M-92.97M-9.82M23.01M-76.54M-90.35M-16.04M-12.1M-36.72M-22.73M90.11M-551K26.49M40.49M151.31M131.88M149.29M54.63M-5.06M-10.64M17.98M
Cash from Financing709.05M406.51M-658.55M-87.28M-143.34M1.17B1.35B328.89M188.78M-127.08M99.21M-36.47M240.86M32.98M-19.89M-44.38M49.09M-116.96M33.98M110.19M268.29M345.44M23.25M-56.89M
Debt Issued (Net)1.74B1.67B-287.88M330.38M76.46M794.12M1.58B500.13M458.27M-49.94M237.62M-6.29M261.61M16.58M13.06M-32.01M119.84M-103.05M50.72M114.15M261.24M343.94M24.08M-56.89M
Equity Issued (Net)-21.06M-18.45M26.05M00449.63M00000000076.49M-41.57M1.55M-23.17M466K-24.72M1.5M00
Dividends Paid000000000000000000000-76.7M00
Share Repurchases-23.53M-23.53M00000000000000-1.57M0-28.63M0-24.72M-18M00
Other Financing-1.01B-1.24B-396.72M-417.66M-219.8M-72.42M-226.3M-171.24M-269.49M-77.14M-138.41M-37.83M-35.64M16.4M-32.95M-88.86M-29.18M-22.86M6.44M-4.42M31.77M0-825K0
Net Change in Cash1.92B1B-132.85M618.76M732.4M2.34B72.2M96.04M549.38M298.73M223.47M-78.9M82.84M298.13M156.8M-48.51M655.8M37.3M-139.33M25.11M-89.84M224.58M62.78M11.46M
Free Cash Flow1.23B333.61M1.05B887.72M1.48B1.62B-1.31B103.96M666.12M374.11M418.68M153.1M149.23M296.49M228.72M25.61M81.15M-34.85M-314.31M-114.61M-400.84M-78.61M46.46M68.78M
FCF Margin %4.82%1.32%4.53%3.91%8.88%25.86%-70.17%0.9%6.17%3.86%5.35%2.11%2.17%4.58%3.93%0.48%1.6%-0.83%-7.69%-3.05%-12.17%-2.68%1.66%2.54%
FCF Growth %-7.69%-68.23%18.28%-40.09%-8.57%224.1%-1356.3%-84.39%78.06%-10.64%173.47%2.59%-49.67%29.63%792.97%-68.44%332.82%88.91%-174.25%71.41%-409.93%-269.18%-32.44%-
FCF per Share5.311.444.443.846.407.46-6.150.493.211.832.070.760.751.531.220.140.49-0.42-4.12-1.67-6.18-1.180.691.02
FCF Conversion (FCF/Net Income)14.75x2.81x1.92x2.45x6.89x-2.74x0.63x6.72x15.63x-103.66x203.51x-9.47x-3.22x-9.94x-2.25x-1.63x-0.69x-0.95x0.26x-4.17x-0.53x-0.11x7.37x2.43x
Interest Paid00131.23M57.37M180.88M224.4M166.4M103.92M100.28M87.11M96.68M92.62M89.34M86.67M0101.73M89.88M51.73M59.27M00000
Taxes Paid00253.65M175.15M43.86M15.91M26.15M66.94M60.02M44.87M30.31M44.29M41.47M45.57M037.75M50.58M34.75M23.25M00000

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

Regulatory antitrust breakup risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Obscured by Seasonality

As reported in financial statements, the relationship between net income and operating cash flow is highly volatile, with OCF/NI ratios swinging from -18.15 in 2024Q1 to 56.94 in 2025Q1, illustrating that GAAP earnings provide a poor proxy for the company's actual cash-generating capacity.

The extreme divergence between net income and operating cash flow suggests that accrual-based accounting fails to capture the timing of ticket sales and event settlements. Investors should monitor these fluctuations closely, as the reliance on deferred revenue makes traditional earnings metrics unreliable for assessing short-term liquidity.

Free Cash Flow Volatility Persists

Based on recent SEC filings, Live Nation's free cash flow trajectory remains erratic, oscillating between a peak of $2.0 billion in 2026Q1 and a trough of -$887.4 million in 2024Q3, reflecting the inherent seasonality and capital-intensive nature of the global live entertainment business model.

The inability to maintain consistent positive free cash flow suggests that the company's operational model is highly sensitive to the timing of event cycles. This volatility may indicate that the business requires significant working capital buffers to manage periods of negative cash generation during off-peak quarters.

Working Capital Swings Drive Liquidity

According to quarterly data, working capital changes are the primary determinant of cash flow health, with shifts ranging from a $1.3 billion inflow in 2024Q4 to an $824.7 million outflow in 2024Q3, highlighting the company's dependence on ticket float to fund ongoing operations.

The massive swings in working capital appear to be driven by the timing of ticket sales for future events, which effectively acts as an interest-free loan from fans. This reliance on customer deposits warrants further investigation, as any disruption in ticket demand could rapidly constrain the company's available liquidity.

Capital Intensity Remains Elevated

As indicated by reported figures, capital expenditures have remained a consistent drag on cash flow, with CapEx/Revenue ratios reaching as high as 8.1% in 2026Q1, suggesting that maintaining the company's global venue footprint requires significant and ongoing reinvestment of generated cash.

The persistent level of capital spending appears necessary to support the company's physical infrastructure and competitive moat. However, this high capital intensity limits the amount of free cash flow available for debt reduction or shareholder returns, particularly during periods of operational margin compression.

LYV — Frequently Asked Questions

Quick answers to the most common questions about buying LYV stock.

How much cash does Live Nation Entertainment, Inc. (LYV) generate from operations?

Live Nation Entertainment, Inc. (LYV) generated $1.40B in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Live Nation Entertainment, Inc.'s free cash flow?

Live Nation Entertainment, Inc. (LYV) generated $333.6M in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is Live Nation Entertainment, Inc.'s capital expenditure (CapEx)?

Live Nation Entertainment, Inc. (LYV) spent $1.06B on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does Live Nation Entertainment, Inc. distribute cash to shareholders?

In 2025, Live Nation Entertainment, Inc. (LYV) spent $23.5M on share repurchases. This shows the company's commitment to returning capital to its equity investors.