Las Vegas Sands Corp. Financial Statements FY2024-FY2026Q3

Las Vegas Sands Corp. (LVS) Financial Statements in Beancount — Open Ledger

Las Vegas Sands' income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/las-vegas-sands

Latest analysis: Las Vegas Sands Q3 2026 Earnings: The $3.2B Quarter the House Didn't Win

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31; fiscal quarters end on the calendar quarter (Q3 September 30). All figures sourced from Las Vegas Sands Corp. Form 10-K and Form 10-Q filings (SEC EDGAR, CIK 0001300514). Coverage starts at FY2024 (the two most recent audited annuals plus the current quarter). Two structural facts shape this balance sheet: the $1,264M seller loan from the 2022 sale of the Las Vegas operations was repaid in full during 2026, and cumulative share repurchases pushed parent stockholders' equity negative in FY2026Q3 (treasury stock $11,530M against $6,115M of paid-in capital).

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 3,216 MUSD means 3,216 million US dollars.
• Additional accounts — Assets:Current:Inventory (inventories),
  Assets:NonCurrent:RestrictedCash, Assets:NonCurrent:Loans (the seller
  loan, repaid in 2026), Assets:NonCurrent:LeaseholdInterestsInLand
  (prepaid Macao concessions and Singapore land premiums),
  Equity:TreasuryStock (a debit), Equity:NoncontrollingInterests (the
  ~24% of Sands China the Company does not own),
  Expenses:DepreciationAndAmortization (including amortization of
  leasehold interests in land), Expenses:Interest, opened beyond the
  standard chart (see each account's open line in main.bean).
• Goodwill — the filing prints one combined "Goodwill and intangible
  assets, net" caption, carried whole on Assets:NonCurrent:IntangibleAssets
  with Goodwill asserted at zero.
• Net income is attributable — each income transaction deducts the
  noncontrolling-interest share exactly as the filing does, so the offset is
  net income attributable to Las Vegas Sands Corp.

Analysis

• Las Vegas Sands Q3 2026 Earnings: The $3.2B Quarter the House Didn't Win — FY2026Q3

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Las Vegas Sands Corp.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Las Vegas Sands Corp.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.