Las Vegas Sands Corp.

LVS
Financial Analysis · Updated May 13, 2026 · Coverage 2026-Q2
Latest Q Revenue
$3.6B
Q1 2026
TTM ROIC
17%
FY2025 · NOPLAT / Invested Capital (Net Debt + Equity + NCI) · WACC ~8.8% · Moat spread +8.2pp
Margin Profile
Gross 57%
Operating 21.7%
FCF 14.2%
FY2025
Net Debt
$12.4B
Cash $3.3B · Debt $15.7B · Q1 2026
Diluted Shares
663M
Q1 2026

Business Overview


ticker: LVS step: 01 generated: 2026-05-12 source: quick-research

Las Vegas Sands Corp. (LVS) — Business Overview

Business Description

Las Vegas Sands is the world's largest integrated resort operator, with operations exclusively in Asia following the $6.25B sale of its Las Vegas properties (The Venetian, The Palazzo) in February 2022. The company owns and operates luxury integrated resorts in Macau (through Sands China, 70% owned) and Singapore (Marina Bay Sands, 100% owned), offering casino gaming, hotel accommodations, MICE (meetings, incentives, conferences, exhibitions) facilities, retail, dining, and entertainment under one roof. LVS generates approximately $11.3B in annual revenue and is the only publicly traded U.S.-based company with a pure-play exposure to Asia's premium gaming market.

Revenue Model

LVS generates revenue through four primary streams: (1) Casino gaming — mass market table games and slot machines (the fastest-growing and highest-margin segment), VIP baccarat (junket-dependent, declining), and rolling chip programs; (2) Hotel rooms — luxury lodging at The Londoner (Cotai), The Four Seasons, The Venetian Macao, Marina Bay Sands; (3) MICE/Retail/F&B — convention center rentals, retail mall income, food & beverage; (4) Entertainment — arena events, shows. The shift from VIP (junket-reliant, lower margin) to mass market (direct-to-consumer, higher margin) has been the defining strategic trend since Macau's post-COVID reopening.

Products & Services

Macau (Sands China — ~62% of 2024 revenue):

  • The Londoner Macao — transformed from Sands Cotai Central; London-themed mega-resort (ongoing $3.4B renovation through 2025)
  • The Venetian Macao — iconic Italian-themed resort, the world's largest casino floor by area
  • The Parisian Macao — Eiffel Tower replica, mass-market focused
  • Four Seasons Hotel Macao — VIP suites and private gaming
  • Sands Macao — original Macau property on the peninsula

Singapore (Marina Bay Sands — ~37% of 2024 revenue):

  • Marina Bay Sands — iconic three-tower resort with SkyPark, Art Science Museum, casino, convention center
  • MBS IR2 — $8B expansion (breaking ground mid-2025; 55-story luxury hotel tower + 15,000-seat arena, opening 2031)

Customer Base & Go-to-Market

LVS serves Asian mass-market leisure travelers (Chinese domestic and regional tourists), premium mass players (high-net-worth Chinese visiting Cotai or MBS), and international MICE corporate clients. Singapore's customer base is more geographically diverse (Southeast Asian, Australian, Indian, European) and less dependent on mainland Chinese VIP flows than Macau. Direct marketing, loyalty programs (Sands Rewards), premium hosting teams, and junket operators (diminishing role) drive customer acquisition.

Competitive Position

LVS is the largest gaming operator in both Macau (by EBITDA) and Singapore (duopoly with Genting). Marina Bay Sands is effectively a natural monopoly for premium gaming in Southeast Asia — its one-of-a-kind architecture, location, and scale are impossible to replicate. In Macau, LVS competes against MGM China, Wynn Macau, Galaxy Entertainment, SJM Holdings, and Melco Resorts for Cotai/peninsula market share. The structural moat lies in gaming concessions (finite licenses granted by Macau and Singapore governments) and resort scale (the largest properties command the highest hotel rates and MICE bookings).

Key Facts

  • Founded: 1988 (Sheldon Adelson)
  • Headquarters: Las Vegas, Nevada (operations in Asia)
  • Employees: ~40,000+
  • Exchange: NYSE
  • Sector / Industry: Consumer Discretionary / Casinos & Resorts
  • Market Cap: ~$35–42B

Financial Snapshot


ticker: LVS step: 04 generated: 2026-05-12 source: quick-research

Las Vegas Sands Corp. (LVS) — Financial Snapshot

Note: LVS sold its Las Vegas properties in Feb 2022; FY2022 reflects partial LV contribution + gain on sale. FY2023–2024 are pure Asia operations (Macau + Singapore).

Income Statement Summary

Metric FY2022 FY2023 FY2024 YoY
Revenue ~$4.1B* $10.37B $11.30B +8.9%
Gross Margin ~50% ~55% ~57% +~200bp
Property EBITDA ~$1.5B* ~$3.8B ~$4.3B +~13%
Net Income ~$1.8B* ~$1.3B ~$1.5B +15%
EPS (diluted, GAAP) $2.40* $1.60 $1.96 +22.5%

*FY2022 includes ~$1.5B gain on Las Vegas property sale; underlying Asia operations generated significantly lower revenue during Macau COVID closure.

Segment EBITDA (FY2024):

  • Sands China (Macau): $2.3B EBITDA on $7.0B revenue
  • Marina Bay Sands (Singapore): $2.0B EBITDA on $4.2B revenue

Cash Flow & Balance Sheet (FY2024)

Metric Value
Operating Cash Flow ~$3.5B
Free Cash Flow (after capex) ~$1.5B
Dividends & Buybacks ~$1.5B
Cash & Equivalents ~$5.0B
Total Debt ~$14B

Key Ratios (approximate)

  • EV/EBITDA: ~11x (vs. Wynn Resorts ~14x — significant discount) | P/E: ~25x
  • Revenue Growth (FY2024): +8.9% | Property EBITDA Margin: ~38%
  • Macau GGR still ~20% below pre-pandemic peak — recovery runway remains

Growth Profile

LVS delivered strong post-COVID recovery: revenue recovered from ~$4B (2022 Macau COVID restrictions) to $11.3B in FY2024, with property EBITDA recovering to ~$4.3B vs. ~$4.8B pre-pandemic. The mass-market shift (direct consumer vs. junket VIP) has improved EBITDA margins even as GGR lags peak. Singapore (MBS) has been the standout performer with gaming revenue approaching $3B/year. FY2025 Singapore showed acceleration ("stunning Singapore run"), with Q3 2025 results up sharply YoY.

Forward Estimates

  • FY2025 revenue: ~$11.8–12.2B (consensus +5–7% growth)
  • FY2026 Macau EBITDA: consensus +$435M growth from $2.3B, aided by Londoner renovation completion
  • S&P upgraded LVS and Sands China to BBB (investment grade) — lower cost of capital
  • Goldman Sachs Buy, $80 price target (from $64), raised Dec 2025
  • MBS IR2 $8B expansion: 2031 opening adds significant Singapore capacity

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $LVS.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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