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STUB · SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION · 8-K · Item 2.02 · Aug 12, 2026

StubHub’s World Cup boost is real—but so is the EPS miss

Beatpartly known
Revenue $573.1M vs ~$499.5M consensus
StubHub Holdings, Inc. (STUB) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The operating result beat the market’s bar, led by revenue. Revenue reached $573.1 million, roughly 15% above the published consensus of about $499.5 million, while adjusted EBITDA nearly doubled year over year to $105.7 million.

MetricQ2 2026Q2 2025Change
Revenue$573.1M$430.3M+33% (Income Statement)
Adjusted EBITDA$105.7M$54.3M+95%; margin 18% vs 13% (Adjusted EBITDA reconciliation)
Net income attributable to common stockholders$(0.04)M$(75.9)MNear breakeven vs loss (Income Statement)
Diluted EPS$(0.00)$(0.25)Improved, but below published consensus of ~$0.07 (Income Statement)
Free cash flow$309.7M$9.7MStrong increase (Free Cash Flow reconciliation)
Net leverage3.0x4.5x at Dec. 31, 2025Improved (Net Debt reconciliation)

The headline earnings miss is real, but not a clean read on operating demand. Diluted EPS was approximately breakeven versus published expectations around $0.07, producing a miss despite the revenue beat. The gap was heavily influenced by $69.0 million of quarterly stock-based compensation, compared with $2.0 million a year earlier; that expense is excluded from adjusted EBITDA but remains in GAAP earnings. (Adjusted EBITDA reconciliation)

Cash generation and deleveraging were the strongest parts of the filing. Free cash flow reached $309.7 million in the quarter and $600.2 million year to date, while net leverage fell to 3.0x from 4.5x at year-end. The company also disclosed $200 million of year-to-date debt reduction, including a $100 million payment in July. (Free Cash Flow reconciliation; Net Debt reconciliation; Press release highlights)

The improvement was partly expected, so the surprise is magnitude rather than direction. StubHub had already reiterated full-year 2026 GMS guidance of $9.9 billion to $10.1 billion and adjusted EBITDA guidance of $400 million to $420 million after its first-quarter report. The second quarter therefore confirms the profitability and balance-sheet story; the genuine new information is how sharply revenue, free cash flow, and leverage improved, alongside the unexpectedly large stock-compensation burden.

Read the original 8-K on SEC EDGAR ↗
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