10-Q Filing

MADISON SQUARE GARDEN SPORTS CORP. CIK: 1636519 Q1 2022

Filing Information

Form Type	10-Q
Accession Number	`0001636519-21-000014`
Period End Date	20210930
Filing Date	20211109
Fiscal Year	2022
Fiscal Period	Q1
XBRL Instance	msgs-20210930_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 98 Income Statement 42 Cash Flow Statement 54 Stockholders Equity 21 Comprehensive Income 16

Balance Sheet 98 line items

Line Item	Tag	Value	Unit	Period
Accounts Receivable, Allowance for Credit Loss, Current	`AllowanceForDoubtfulAccountsReceivableCurrent`	-	USD	Point-in-time
Accounts Receivable, Allowance for Credit Loss, Current	`AllowanceForDoubtfulAccountsReceivableCurrent`	-	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$42.67M	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$43.83M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$23.53M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$64.90M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$77.85M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$33.61M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$7.13M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$12.82M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$6.67M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$2.68M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of September 30, 2021 and June 30, 2021, respectively	`AccountsReceivableNetCurrent`	$54.87M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of September 30, 2021 and June 30, 2021, respectively	`AccountsReceivableNetCurrent`	$74.20M	USD	Point-in-time
Preferred stock, par value (dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$9.54M	USD	Point-in-time
Preferred stock, par value (dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$6.42M	USD	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$48.53M	USD	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$16.72M	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Other current assets	`OtherAssetsCurrent`	$15.87M	USD	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Other current assets	`OtherAssetsCurrent`	$12.73M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$185.25M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$165.95M	USD	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	861,000.00	shares	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	759,000.00	shares	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $43,834 and $42,673 as of September 30, 2021 and June 30, 2021, respectively	`PropertyPlantAndEquipmentNet`	$35.72M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $43,834 and $42,673 as of September 30, 2021 and June 30, 2021, respectively	`PropertyPlantAndEquipmentNet`	$34.73M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$702.61M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$703.52M	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$1.43M	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$1.70M	USD	Point-in-time
Indefinite-lived intangible assets	`IndefiniteLivedIntangibleAssetsExcludingGoodwill`	$112.14M	USD	Point-in-time
Indefinite-lived intangible assets	`IndefiniteLivedIntangibleAssetsExcludingGoodwill`	$112.14M	USD	Point-in-time
Goodwill	`Goodwill`	$226.96M	USD	Point-in-time
Goodwill	`Goodwill`	$226.96M	USD	Point-in-time
Deferred income tax assets, net	`DeferredIncomeTaxAssetsNet`	$37.10M	USD	Point-in-time
Deferred income tax assets, net	`DeferredIncomeTaxAssetsNet`	$15.94M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$28.72M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$47.02M	USD	Point-in-time
Total assets	`Assets`	$1.31B	USD	Point-in-time
Total assets	`Assets`	$1.33B	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$2.23M	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$1.69M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$17.09M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$32.88M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$55.03M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$90.27M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$48.02M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$55.72M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$41.95M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$42.42M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$131.03M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$219.72M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$429.77M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$368.28M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$355.00M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$355.00M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$691.15M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$681.01M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$6.28M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$6.25M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$57.74M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$54.84M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$31.60M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$31.50M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$1.75M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$1.75M	USD	Point-in-time
Total liabilities	`Liabilities`	$1.56B	USD	Point-in-time
Total liabilities	`Liabilities`	$1.51B	USD	Point-in-time
Commitments and contingencies (see Note 10)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and contingencies (see Note 10)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of September 30, 2021 and June 30, 2021	`PreferredStockValue`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of September 30, 2021 and June 30, 2021	`PreferredStockValue`	-	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	-	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	$23.10M	USD	Point-in-time
Treasury stock, at cost, 759 and 861 shares as of September 30, 2021 and June 30, 2021, respectively	`TreasuryStockValue`	$146.73M	USD	Point-in-time
Treasury stock, at cost, 759 and 861 shares as of September 30, 2021 and June 30, 2021, respectively	`TreasuryStockValue`	$129.43M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-103.23M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-78.90M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-2.00M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-2.03M	USD	Point-in-time
Total Madison Square Garden Sports Corp. stockholders equity	`StockholdersEquity`	$-204.31M	USD	Point-in-time
Total Madison Square Garden Sports Corp. stockholders equity	`StockholdersEquity`	$-234.42M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$2.23M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$2.44M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-239.89M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-203.44M	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.33B	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.31B	USD	Point-in-time

Income Statement 42 line items

Line Item	Tag	Value	Unit	Period
Revenues from related parties	`RevenueFromRelatedParties`	$7.25M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$9.06M	USD	1 Quarter
Revenues	`Revenues`	$18.79M	USD	1 Quarter
Revenues	`Revenues`	$57.04M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$2.16M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$614.00K	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$39.79M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$13.75M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$12.25M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$8.58M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$43.73M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$43.00M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.43M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.66M	USD	1 Quarter
Operating loss	`OperatingIncomeLoss`	$-34.94M	USD	1 Quarter
Operating loss	`OperatingIncomeLoss`	$-27.40M	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	-	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$50.00K	USD	1 Quarter
Interest expense	`InterestExpense`	$3.10M	USD	1 Quarter
Interest expense	`InterestExpense`	$1.99M	USD	1 Quarter
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-63.00K	USD	1 Quarter
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-120.00K	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-2.11M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-3.12M	USD	1 Quarter
Loss from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-38.05M	USD	1 Quarter
Loss from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-29.51M	USD	1 Quarter
Income tax benefit	`IncomeTaxExpenseBenefit`	$-498.00K	USD	1 Quarter
Income tax benefit	`IncomeTaxExpenseBenefit`	$-21.17M	USD	1 Quarter
Net loss	`ProfitLoss`	$-29.02M	USD	1 Quarter
Net loss	`ProfitLoss`	$-16.89M	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-598.00K	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-480.00K	USD	1 Quarter
Net loss attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-16.41M	USD	1 Quarter
Net loss attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-28.42M	USD	1 Quarter
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareBasic`	$-0.68	USD	1 Quarter
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareBasic`	$-1.18	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$-1.18	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$-0.68	USD	1 Quarter
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.06M	shares	1 Quarter
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.17M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.06M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.17M	shares	1 Quarter

Cash Flow Statement 54 line items

Line Item	Tag	Value	Unit	Period
Net loss	`ProfitLoss`	$-29.02M	USD	1 Quarter
Net loss	`ProfitLoss`	$-16.89M	USD	1 Quarter
Depreciation and amortization	`DepreciationAndAmortization`	$1.66M	USD	1 Quarter
Depreciation and amortization	`DepreciationAndAmortization`	$1.43M	USD	1 Quarter
Benefits from deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-21.17M	USD	1 Quarter
Benefits from deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-498.00K	USD	1 Quarter
Share-based compensation expense	`ShareBasedCompensation`	$4.85M	USD	1 Quarter
Share-based compensation expense	`ShareBasedCompensation`	$6.34M	USD	1 Quarter
Recovery of doubtful accounts	`ProvisionForDoubtfulAccounts`	-	USD	1 Quarter
Recovery of doubtful accounts	`ProvisionForDoubtfulAccounts`	$-175.00K	USD	1 Quarter
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-437.00K	USD	1 Quarter
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-127.00K	USD	1 Quarter
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$7.89M	USD	1 Quarter
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$-19.32M	USD	1 Quarter
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$8.77M	USD	1 Quarter
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$3.12M	USD	1 Quarter
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$32.68M	USD	1 Quarter
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$47.27M	USD	1 Quarter
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-998.00K	USD	1 Quarter
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-534.00K	USD	1 Quarter
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$14.00M	USD	1 Quarter
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$9.62M	USD	1 Quarter
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$-11.67M	USD	1 Quarter
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$-45.83M	USD	1 Quarter
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$11.66M	USD	1 Quarter
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$88.60M	USD	1 Quarter
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$409.00K	USD	1 Quarter
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$-8.76M	USD	1 Quarter
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-57.48M	USD	1 Quarter
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-19.31M	USD	1 Quarter
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$80.00K	USD	1 Quarter
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$181.00K	USD	1 Quarter
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	$125.00K	USD	1 Quarter
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	-	USD	1 Quarter
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-80.00K	USD	1 Quarter
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-306.00K	USD	1 Quarter
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$12.14M	USD	1 Quarter
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$6.70M	USD	1 Quarter
Payment of contingent consideration	`PaymentForContingentConsiderationLiabilityFinancingActivities`	$200.00K	USD	1 Quarter
Payment of contingent consideration	`PaymentForContingentConsiderationLiabilityFinancingActivities`	-	USD	1 Quarter
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-6.90M	USD	1 Quarter
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-12.14M	USD	1 Quarter
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-64.47M	USD	1 Quarter
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-31.76M	USD	1 Quarter
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$40.28M	USD	Point-in-time
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$72.04M	USD	Point-in-time
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$26.21M	USD	Point-in-time
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$90.67M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$40.28M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$72.04M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$26.21M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$90.67M	USD	Point-in-time
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$41.00K	USD	1 Quarter
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	-	USD	1 Quarter

Stockholders Equity 21 line items

Line Item	Tag	Value	Unit	Period
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-239.89M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-203.44M	USD	Point-in-time
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-16.89M	USD	1 Quarter
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-29.02M	USD	1 Quarter
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$10.00K	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-16.86M	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-29.00M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$6.34M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$4.85M	USD	1 Quarter
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$18.31M	USD	1 Quarter
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$13.80M	USD	1 Quarter
Common stock issued under stock incentive plans	`StockIssuedDuringPeriodValueRestrictedStockUnitAward`	-	USD	1 Quarter
Common stock issued under stock incentive plans	`StockIssuedDuringPeriodValueRestrictedStockUnitAward`	-	USD	1 Quarter
Noncontrolling Interest, Period Increase (Decrease)	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-239.89M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-203.44M	USD	Point-in-time

Comprehensive Income 16 line items

Line Item	Tag	Value	Unit	Period
Net loss	`ProfitLoss`	$-29.02M	USD	1 Quarter
Net loss	`ProfitLoss`	$-16.89M	USD	1 Quarter
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-33.00K	USD	1 Quarter
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-10.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$33.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$10.00K	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	$11.00K	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	-	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$10.00K	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-16.86M	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-29.00M	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-480.00K	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-598.00K	USD	1 Quarter
Comprehensive loss attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$-28.41M	USD	1 Quarter
Comprehensive loss attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$-16.38M	USD	1 Quarter

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.