v3.26.1
Note 3 - Revenues
3 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

NOTE 3REVENUES

 

Customer Deposits and Contract Liabilities

 

The Company’s guests remit deposits in advance of tour embarkation. Guest deposits consist of guest ticket revenues as well as revenues from the sale of pre- and post-expedition excursions, hotel accommodations, land-based expeditions and certain air transportation. Guest deposits represent unearned revenues and are reported as unearned passenger revenue when received and are subsequently recognized as tour revenue over the duration of the expedition. Contract liabilities represent the Company’s obligation to transfer goods or services to a customer for which the Company has received consideration from the customer. The Company does not consider guest deposits to be a contract liability until the guest no longer has the right, resulting from the passage of time, to cancel their reservation and receive a full refund. 

 

The change in contract liabilities within unearned passenger revenues are as follows:

 

   

Contract Liabilities

 

(In thousands)

    (unaudited)  

Balance as of December 31, 2025

  $ 231,643  

Recognized in tour revenues during the period

    (194,871 )

Additional contract liabilities in period

    206,226  

Balance as of March 31, 2026

  $ 242,998  

 

The Company sources its guest bookings through a combination of direct selling and various agency networks and alliances. The following table disaggregates each segments’ tour revenues by the sales channel it was derived from:

 

   

For the three months ended March 31,

 

Lindblad Segment

 

2026

   

2025

 

(In thousands)

    (unaudited)  

Guest ticket revenue:

               

Direct

  $ 84,316     $ 78,854  

Agencies

    39,868       33,795  

Guest ticket revenue

    124,184       112,649  

Other tour revenue

    28,305       18,459  

Tour revenues

  $ 152,489     $ 131,108  
                 
   

For the three months ended March 31,

 

Land Experiences Segment

 

2026

   

2025

 

(In thousands)

    (unaudited)  

Guest ticket revenue:

               

Direct

  $ 45,437     $ 41,672  

Agencies

    5,500       4,004  

Guest ticket revenue

    50,937       45,676  

Other tour revenue

    4,587       2,937  

Tour revenues

  $ 55,524     $ 48,613