10-Q Filing

MADISON SQUARE GARDEN SPORTS CORP. CIK: 1636519 Q2 2022

Filing Information

Form Type	10-Q
Accession Number	`0001636519-22-000003`
Period End Date	20211231
Filing Date	20220203
Fiscal Year	2022
Fiscal Period	Q2
XBRL Instance	msgs-20211231_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 100 Income Statement 84 Cash Flow Statement 62 Stockholders Equity 38 Comprehensive Income 32

Balance Sheet 100 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`	$44.78M	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$42.67M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$64.90M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$54.81M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$70.76M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$77.85M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$12.82M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$9.50M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$7.13M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$745.00K	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of December 31, 2021 and June 30, 2021, respectively	`AccountsReceivableNetCurrent`	$74.20M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of December 31, 2021 and June 30, 2021, respectively	`AccountsReceivableNetCurrent`	$79.74M	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$31.75M	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
Preferred stock, par value (dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$16.72M	USD	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$34.00M	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	15.00M	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
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Other current assets	`OtherAssetsCurrent`	$17.51M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$218.56M	USD	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	759,000.00	shares	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	861,000.00	shares	Point-in-time
Total current assets	`AssetsCurrent`	$185.25M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $44,784 and $42,673 as of December 31, 2021 and June 30, 2021, respectively	`PropertyPlantAndEquipmentNet`	$34.23M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $44,784 and $42,673 as of December 31, 2021 and June 30, 2021, respectively	`PropertyPlantAndEquipmentNet`	$35.72M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$697.31M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$703.52M	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$1.70M	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$1.17M	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`	$15.94M	USD	Point-in-time
Deferred income tax assets, net	`DeferredIncomeTaxAssetsNet`	$19.98M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$28.72M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$39.09M	USD	Point-in-time
Total assets	`Assets`	$1.35B	USD	Point-in-time
Total assets	`Assets`	$1.31B	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$3.01M	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$2.23M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$17.09M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$24.71M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$90.27M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$88.31M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$85.88M	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`	$43.08M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$131.03M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$176.81M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$451.80M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$368.28M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$330.00M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$355.00M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$692.53M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$691.15M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$6.15M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$6.28M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$46.23M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$57.74M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$31.60M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$31.32M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$1.75M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$994.00K	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 December 31, 2021 and June 30, 2021	`PreferredStockValue`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of December 31, 2021 and June 30, 2021	`PreferredStockValue`	-	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	$23.10M	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	$6.46M	USD	Point-in-time
Treasury stock, at cost, 759 and 861 shares as of December 31, 2021 and June 30, 2021, respectively	`TreasuryStockValue`	$146.73M	USD	Point-in-time
Treasury stock, at cost, 759 and 861 shares as of December 31, 2021 and June 30, 2021, respectively	`TreasuryStockValue`	$129.43M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-78.90M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-87.39M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-1.98M	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`	$-212.09M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$2.48M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$2.44M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-203.44M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-265.13M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-209.61M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-239.89M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.31B	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.35B	USD	Point-in-time

Income Statement 84 line items

Line Item	Tag	Value	Unit	Period
Revenues	`Revenues`	$85.81M	USD	2 Qtrs
Revenues	`Revenues`	$289.58M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$23.43M	USD	2 Qtrs
Revenues from related parties	`RevenueFromRelatedParties`	$14.37M	USD	1 Quarter
Revenues	`Revenues`	$28.77M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$77.38M	USD	2 Qtrs
Revenues	`Revenues`	$308.38M	USD	2 Qtrs
Revenues from related parties	`RevenueFromRelatedParties`	$70.13M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$37.87M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$40.03M	USD	2 Qtrs
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$3.26M	USD	2 Qtrs
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$2.65M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$16.66M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$192.85M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$24.20M	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$18.88M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$31.13M	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$10.46M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$56.45M	USD	2 Qtrs
Direct operating expenses	`DirectOperatingCosts`	$201.43M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$103.33M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$59.60M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$91.91M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$48.91M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.61M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$3.27M	USD	2 Qtrs
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$2.64M	USD	2 Qtrs
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.22M	USD	1 Quarter
Operating income (loss)	`OperatingIncomeLoss`	$35.92M	USD	1 Quarter
Operating income (loss)	`OperatingIncomeLoss`	$981.00K	USD	2 Qtrs
Operating income (loss)	`OperatingIncomeLoss`	$-38.41M	USD	1 Quarter
Operating income (loss)	`OperatingIncomeLoss`	$-65.81M	USD	2 Qtrs
Interest income	`InvestmentIncomeInterest`	$43.00K	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	-	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	-	USD	2 Qtrs
Interest income	`InvestmentIncomeInterest`	$93.00K	USD	2 Qtrs
Interest expense	`InterestExpense`	$3.58M	USD	1 Quarter
Interest expense	`InterestExpense`	$6.69M	USD	2 Qtrs
Interest expense	`InterestExpense`	$2.49M	USD	1 Quarter
Interest expense	`InterestExpense`	$4.48M	USD	2 Qtrs
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-64.00K	USD	1 Quarter
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-70.00K	USD	1 Quarter
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-127.00K	USD	2 Qtrs
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-190.00K	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-4.67M	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-2.56M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-3.61M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-6.72M	USD	2 Qtrs
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-70.48M	USD	2 Qtrs
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$32.31M	USD	1 Quarter
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-5.74M	USD	2 Qtrs
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-40.96M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$170.00K	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$17.11M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$-4.05M	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$-328.00K	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$-1.69M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$-41.13M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$15.20M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$-70.15M	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-1.13M	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-508.00K	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-1.11M	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-647.00K	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$15.85M	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-560.00K	USD	2 Qtrs
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-40.62M	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-69.04M	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareBasic`	$-0.02	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareBasic`	$-1.68	USD	1 Quarter
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareBasic`	$-2.86	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareBasic`	$0.65	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$0.65	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$-0.02	USD	2 Qtrs
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$-1.68	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$-2.86	USD	2 Qtrs
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.22M	shares	2 Qtrs
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.10M	shares	2 Qtrs
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.14M	shares	1 Quarter
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.26M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.10M	shares	2 Qtrs
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.14M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.22M	shares	2 Qtrs
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.37M	shares	1 Quarter

Cash Flow Statement 62 line items

Line Item	Tag	Value	Unit	Period
Net loss	`ProfitLoss`	$-1.69M	USD	2 Qtrs
Net loss	`ProfitLoss`	$-41.13M	USD	1 Quarter
Net loss	`ProfitLoss`	$15.20M	USD	1 Quarter
Net loss	`ProfitLoss`	$-70.15M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$2.64M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$3.27M	USD	2 Qtrs
Benefits from deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-328.00K	USD	2 Qtrs
Benefits from deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-4.05M	USD	2 Qtrs
Share-based compensation expense	`ShareBasedCompensation`	$12.21M	USD	2 Qtrs
Share-based compensation expense	`ShareBasedCompensation`	$22.33M	USD	2 Qtrs
Recovery of doubtful accounts	`ProvisionForDoubtfulAccounts`	-	USD	2 Qtrs
Recovery of doubtful accounts	`ProvisionForDoubtfulAccounts`	$-175.00K	USD	2 Qtrs
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-371.00K	USD	2 Qtrs
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-1.26M	USD	2 Qtrs
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$17.32M	USD	2 Qtrs
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$5.54M	USD	2 Qtrs
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$25.33M	USD	2 Qtrs
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$11.80M	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$44.67M	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$27.56M	USD	2 Qtrs
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$772.00K	USD	2 Qtrs
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-1.13M	USD	2 Qtrs
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$1.38M	USD	2 Qtrs
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$7.52M	USD	2 Qtrs
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$15.71M	USD	2 Qtrs
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$-15.96M	USD	2 Qtrs
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$45.51M	USD	2 Qtrs
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$104.09M	USD	2 Qtrs
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$8.72M	USD	2 Qtrs
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$2.33M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-21.63M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$24.03M	USD	2 Qtrs
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$141.00K	USD	2 Qtrs
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$377.00K	USD	2 Qtrs
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	$250.00K	USD	2 Qtrs
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	-	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-627.00K	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-141.00K	USD	2 Qtrs
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$13.89M	USD	2 Qtrs
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$12.14M	USD	2 Qtrs
Proceeds from revolving credit facilities	`ProceedsFromLinesOfCredit`	$30.00M	USD	2 Qtrs
Proceeds from revolving credit facilities	`ProceedsFromLinesOfCredit`	-	USD	2 Qtrs
Repayment of revolving credit facility	`RepaymentsOfLinesOfCredit`	-	USD	2 Qtrs
Repayment of revolving credit facility	`RepaymentsOfLinesOfCredit`	$25.00M	USD	2 Qtrs
Payment of contingent consideration	`PaymentForContingentConsiderationLiabilityFinancingActivities`	-	USD	2 Qtrs
Payment of contingent consideration	`PaymentForContingentConsiderationLiabilityFinancingActivities`	$200.00K	USD	2 Qtrs
Payments for financing costs	`PaymentsOfFinancingCosts`	$4.55M	USD	2 Qtrs
Payments for financing costs	`PaymentsOfFinancingCosts`	$2.74M	USD	2 Qtrs
Net cash (used in) provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-39.88M	USD	2 Qtrs
Net cash (used in) provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$11.36M	USD	2 Qtrs
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-16.48M	USD	2 Qtrs
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-10.41M	USD	2 Qtrs
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$55.56M	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 beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$72.04M	USD	Point-in-time
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$80.26M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$55.56M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$90.67M	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`	$80.26M	USD	Point-in-time
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$30.00K	USD	2 Qtrs
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$385.00K	USD	2 Qtrs

Stockholders Equity 38 line items

Line Item	Tag	Value	Unit	Period
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-203.44M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-265.13M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-209.61M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-239.89M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-70.15M	USD	2 Qtrs
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-41.13M	USD	1 Quarter
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$15.20M	USD	1 Quarter
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-1.69M	USD	2 Qtrs
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$44.00K	USD	2 Qtrs
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$10.00K	USD	1 Quarter
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$20.00K	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$15.22M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-1.64M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-70.13M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-41.12M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$22.33M	USD	2 Qtrs
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$12.21M	USD	2 Qtrs
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$7.35M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$15.98M	USD	1 Quarter
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$18.31M	USD	2 Qtrs
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$93.00K	USD	1 Quarter
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$13.89M	USD	2 Qtrs
Common stock issued under stock incentive plans	`StockIssuedDuringPeriodValueRestrictedStockUnitAward`	-	USD	2 Qtrs
Common stock issued under stock incentive plans	`StockIssuedDuringPeriodValueRestrictedStockUnitAward`	-	USD	2 Qtrs
Common stock issued under stock incentive plans	`StockIssuedDuringPeriodValueRestrictedStockUnitAward`	-	USD	1 Quarter
Noncontrolling Interest, Period Increase (Decrease)	`MinorityInterestPeriodIncreaseDecrease`	-	USD	2 Qtrs
Noncontrolling Interest, Period Increase (Decrease)	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Noncontrolling Interest, Period Increase (Decrease)	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Noncontrolling Interest, Period Increase (Decrease)	`MinorityInterestPeriodIncreaseDecrease`	-	USD	2 Qtrs
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-203.44M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-265.13M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-209.61M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-239.89M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time

Comprehensive Income 32 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`ProfitLoss`	$-1.69M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$-41.13M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$15.20M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$-70.15M	USD	2 Qtrs
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-66.00K	USD	2 Qtrs
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-10.00K	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`	$-20.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$20.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$66.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$10.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$33.00K	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	-	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	-	USD	2 Qtrs
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`	$22.00K	USD	2 Qtrs
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$44.00K	USD	2 Qtrs
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$10.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$20.00K	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-41.12M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$15.22M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-70.13M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-1.64M	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-1.13M	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-1.11M	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-508.00K	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-647.00K	USD	1 Quarter
Comprehensive income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$15.87M	USD	1 Quarter
Comprehensive income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$-516.00K	USD	2 Qtrs
Comprehensive income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$-69.02M	USD	2 Qtrs
Comprehensive income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$-40.62M	USD	1 Quarter

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