Beasley Broadcast Group reported second quarter fiscal 2026 results on August 12, 2026. Net revenue decreased to $44.1 million from $53.0 million in the prior year period. The company recorded a net income of $84.3 million and diluted earnings per share of $45.95, driven primarily by a $91.8 million non-cash gain on debt restructuring completed on May 1, 2026. This transaction reduced total outstanding debt by $95 million. Adjusted EBITDA was $5.3 million, compared to $4.7 million in the prior year. The company operates radio stations and provides integrated marketing solutions across audio, digital, and event platforms.