Annual report [Section 13 and 15(d), not S-K Item 405]

Summary of Significant Accounting Policies (Tables)

v3.25.4
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of reconciliation between basic and diluted EPS

A reconciliation between basic and diluted EPS was as follows (in thousands, except share and per share data):

Year Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Net income

$

423,246

$

910,257

$

166,178

Effect of dilutive securities - exchangeable notes

13,923

63,308

Net income and assumed conversion of exchangeable notes - Diluted EPS

$

437,169

$

973,565

$

166,178

Basic weighted-average shares outstanding

 

448,542,442

 

435,278,605

 

424,424,962

Dilutive effect of share awards

 

3,788,033

 

4,039,709

 

2,975,887

Dilutive effect of exchangeable notes

25,411,836

75,712,234

Diluted weighted-average shares outstanding

 

477,742,311

 

515,030,548

 

427,400,849

Basic EPS

$

0.94

$

2.09

$

0.39

Diluted EPS

$

0.92

$

1.89

$

0.39

Schedule of reconciliation of adjusted operating income to net income before income taxes

The below table includes our calculation of adjusted operating income, our significant segment expenses therein, and a reconciliation of adjusted operating income to net income before income taxes (in thousands):

Year Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Total revenue

$

9,827,592

$

9,479,651

$

8,549,924

Cruise operating expense

 

  ​

 

  ​

 

  ​

Commissions, transportation and other

 

1,782,004

1,917,443

1,883,279

Onboard and other

 

688,724

 

661,553

 

599,904

Adjusted payroll and related (1)

 

1,379,864

 

1,322,465

 

1,241,243

Fuel

 

675,887

 

698,050

 

716,833

Food

 

315,460

 

312,992

 

358,310

Other

 

774,032

 

753,940

 

648,142

Adjusted total cruise operating expense

 

5,615,971

 

5,666,443

 

5,447,711

Other operating expense

 

  ​

 

  ​

 

  ​

Adjusted marketing, general and administrative (2)

 

1,481,395

 

1,362,404

 

1,241,482

Adjusted depreciation and amortization (3)

 

983,654

 

890,242

 

808,568

Adjusted total other operating expense

 

2,465,049

 

2,252,646

 

2,050,050

Adjusted operating income

$

1,746,572

$

1,560,562

$

1,052,163

Adjusted operating income

$

1,746,572

$

1,560,562

$

1,052,163

Non-cash compensation and write-off (4)

(185,704)

(94,656)

(121,252)

Interest expense, net

 

(953,506)

 

(747,223)

 

(727,531)

Other income (expense), net

 

(178,641)

 

54,224

 

(40,204)

Net income before income taxes

$

428,721

$

772,907

$

163,176

(1) Excludes non-cash deferred compensation expenses related to the crew pension plan and non-cash share-based compensation expenses related to equity awards for shipboard officers. We refer you to Note 11 – “Employee Benefits and Share-Based Compensation.”
(2) Excludes non-cash share-based compensation expenses related to equity awards for corporate employees. We refer you to Note 11 – “Employee Benefits and Share-Based Compensation.”
(3) Excludes losses related to the write-off of an internal use-software project. We refer you to Note 8 – “Property and Equipment, Net.”
(4) Includes non-cash deferred compensation expenses related to the crew pension plan and non-cash share-based compensation expenses related to equity awards, which are included in payroll and related expense and marketing, general and administrative expense, and the write-off of an internal use-software project included in depreciation and amortization expense.
Schedule of revenues by destination

Revenues by destination consisted of the following (in thousands):

Year Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

 

2023

North America

$

5,649,039

$

5,318,676

$

5,002,796

Europe

 

2,898,886

 

3,035,406

 

2,754,160

Asia-Pacific

 

996,748

 

779,484

 

533,484

Other

 

282,919

 

346,085

 

259,484

Total revenue

$

9,827,592

$

9,479,651

$

8,549,924

Schedule of estimated residual values of ships

Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, after a 10-15% reduction for the estimated residual values of ships as follows:

  ​ ​ ​

Useful Life

Ships

 

30‑35 years

Computer hardware and software

 

3‑15 years

Other property and equipment

 

3‑40 years

Leasehold improvements

 

Shorter of lease term or asset life

Ship improvements

 

Shorter of asset life or life of the ship