10-Q Filing

MADISON SQUARE GARDEN SPORTS CORP. CIK: 1636519 Q1 2023

Filing Information

Form Type	10-Q
Accession Number	`0001636519-22-000012`
Period End Date	20220930
Filing Date	20221027
Fiscal Year	2023
Fiscal Period	Q1
XBRL Instance	msgs-20220930_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 102 Income Statement 42 Cash Flow Statement 50 Stockholders Equity 22 Comprehensive Income 16

Balance Sheet 102 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`	$46.79M	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$47.71M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$81.04M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$91.02M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$64.90M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$33.61M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$6.67M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$7.13M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of September 30, 2022 and June 30, 2022, respectively	`AccountsReceivableNetCurrent`	$37.27M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of September 30, 2022 and June 30, 2022, respectively	`AccountsReceivableNetCurrent`	$47.24M	USD	Point-in-time
Preferred stock, par value (dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$28.33M	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$21.11M	USD	Point-in-time
Preferred stock, par value (dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$18.81M	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$64.82M	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Other current assets	`OtherAssetsCurrent`	$19.87M	USD	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Other current assets	`OtherAssetsCurrent`	$15.77M	USD	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Total current assets	`AssetsCurrent`	$220.00M	USD	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	645,000.00	shares	Point-in-time
Total current assets	`AssetsCurrent`	$205.27M	USD	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	751,000.00	shares	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $47,710 and $46,794 as of September 30, 2022 and June 30, 2022, respectively	`PropertyPlantAndEquipmentNet`	$32.16M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $47,710 and $46,794 as of September 30, 2022 and June 30, 2022, respectively	`PropertyPlantAndEquipmentNet`	$32.89M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$686.78M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$685.84M	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$636.00K	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$528.00K	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`	$11.61M	USD	Point-in-time
Deferred income tax assets, net	`DeferredIncomeTaxAssetsNet`	-	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$56.61M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$37.29M	USD	Point-in-time
Total assets	`Assets`	$1.35B	USD	Point-in-time
Total assets	`Assets`	$1.30B	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$11.26M	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$6.38M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$28.23M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$19.62M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$119.28M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$69.59M	USD	Point-in-time
Accrued League-Related Charges, Current	`AccruedLeagueRelatedChargesCurrent`	$75.27M	USD	Point-in-time
Accrued League-Related Charges, Current	`AccruedLeagueRelatedChargesCurrent`	$71.87M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$6.80M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$5.19M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$43.70M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$43.80M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$132.37M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$267.09M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$522.15M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$438.30M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$220.00M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$220.00M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$699.59M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$689.30M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$5.00M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$5.00M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$43.41M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$49.19M	USD	Point-in-time
Deferred tax liabilities, net	`DeferredIncomeTaxLiabilitiesNet`	-	USD	Point-in-time
Deferred tax liabilities, net	`DeferredIncomeTaxLiabilitiesNet`	$8.92M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$31.12M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$31.12M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$1.00M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$1.00M	USD	Point-in-time
Total liabilities	`Liabilities`	$1.45B	USD	Point-in-time
Total liabilities	`Liabilities`	$1.52B	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, 2022 and June 30, 2022	`PreferredStockValue`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of September 30, 2022 and June 30, 2022	`PreferredStockValue`	-	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	-	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	$17.57M	USD	Point-in-time
Treasury stock, at cost, 645 and 751 shares as of September 30, 2022 and June 30, 2022, respectively	`TreasuryStockValue`	$128.03M	USD	Point-in-time
Treasury stock, at cost, 645 and 751 shares as of September 30, 2022 and June 30, 2022, respectively	`TreasuryStockValue`	$109.98M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-35.70M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-62.45M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-1.18M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-1.19M	USD	Point-in-time
Total Madison Square Garden Sports Corp. stockholders equity	`StockholdersEquity`	$-147.09M	USD	Point-in-time
Total Madison Square Garden Sports Corp. stockholders equity	`StockholdersEquity`	$-173.36M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$1.71M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$1.45M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.35B	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.30B	USD	Point-in-time

Income Statement 42 line items

Line Item	Tag	Value	Unit	Period
Revenues	`Revenues`	$24.09M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$7.25M	USD	1 Quarter
Revenues	`Revenues`	$18.79M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$8.17M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$2.18M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$2.16M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$12.25M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$3.68M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$13.31M	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`	$55.28M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.43M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.02M	USD	1 Quarter
Operating loss	`OperatingIncomeLoss`	$-34.94M	USD	1 Quarter
Operating loss	`OperatingIncomeLoss`	$-35.90M	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$50.00K	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$356.00K	USD	1 Quarter
Interest expense	`InterestExpense`	$3.31M	USD	1 Quarter
Interest expense	`InterestExpense`	$3.10M	USD	1 Quarter
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-166.00K	USD	1 Quarter
Miscellaneous expense, net	`OtherNonoperatingIncomeExpense`	$-63.00K	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-3.12M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-3.12M	USD	1 Quarter
Loss from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-39.02M	USD	1 Quarter
Loss from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-38.05M	USD	1 Quarter
Income tax benefit	`IncomeTaxExpenseBenefit`	$-20.49M	USD	1 Quarter
Income tax benefit	`IncomeTaxExpenseBenefit`	$-21.17M	USD	1 Quarter
Net loss	`ProfitLoss`	$-18.53M	USD	1 Quarter
Net loss	`ProfitLoss`	$-16.89M	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-480.00K	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-707.00K	USD	1 Quarter
Net loss attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-17.82M	USD	1 Quarter
Net loss attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-16.41M	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`	$-0.73	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (USD per share)	`EarningsPerShareDiluted`	$-0.73	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`	24.30M	shares	1 Quarter
Weighted-average shares for basic EPS	`WeightedAverageNumberOfSharesOutstandingBasic`	24.17M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.17M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.30M	shares	1 Quarter

Cash Flow Statement 50 line items

Line Item	Tag	Value	Unit	Period
Net loss	`ProfitLoss`	$-18.53M	USD	1 Quarter
Net loss	`ProfitLoss`	$-16.89M	USD	1 Quarter
Depreciation and amortization	`DepreciationAndAmortization`	$1.02M	USD	1 Quarter
Depreciation and amortization	`DepreciationAndAmortization`	$1.43M	USD	1 Quarter
Benefits from deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-20.52M	USD	1 Quarter
Benefits from deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-21.17M	USD	1 Quarter
Share-based compensation expense	`ShareBasedCompensation`	$4.85M	USD	1 Quarter
Share-based compensation expense	`ShareBasedCompensation`	$7.22M	USD	1 Quarter
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-437.00K	USD	1 Quarter
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-286.00K	USD	1 Quarter
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$-19.32M	USD	1 Quarter
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$-9.97M	USD	1 Quarter
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$3.12M	USD	1 Quarter
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$-2.99M	USD	1 Quarter
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$61.52M	USD	1 Quarter
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$47.27M	USD	1 Quarter
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-4.80M	USD	1 Quarter
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-534.00K	USD	1 Quarter
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$8.61M	USD	1 Quarter
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$9.62M	USD	1 Quarter
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$-48.91M	USD	1 Quarter
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$-45.83M	USD	1 Quarter
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$88.60M	USD	1 Quarter
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$134.71M	USD	1 Quarter
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$-8.76M	USD	1 Quarter
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$-9.25M	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$1.28M	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-19.31M	USD	1 Quarter
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$271.00K	USD	1 Quarter
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$181.00K	USD	1 Quarter
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	-	USD	1 Quarter
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	$125.00K	USD	1 Quarter
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-306.00K	USD	1 Quarter
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-271.00K	USD	1 Quarter
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$11.00M	USD	1 Quarter
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$12.14M	USD	1 Quarter
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-12.14M	USD	1 Quarter
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-11.00M	USD	1 Quarter
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-9.98M	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`	$91.02M	USD	Point-in-time
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$81.04M	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`	$40.28M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$91.02M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$81.04M	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`	$40.28M	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`	$39.00K	USD	1 Quarter

Stockholders Equity 22 line items

Line Item	Tag	Value	Unit	Period
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	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`	$-18.53M	USD	1 Quarter
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$3.00K	USD	1 Quarter
Other comprehensive income (loss)	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-16.86M	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-18.52M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$4.85M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$7.22M	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`	$15.23M	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
Noncontrolling Interest, Period Increase (Decrease)	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time

Comprehensive Income 16 line items

Line Item	Tag	Value	Unit	Period
Net loss	`ProfitLoss`	$-18.53M	USD	1 Quarter
Net loss	`ProfitLoss`	$-16.89M	USD	1 Quarter
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-4.00K	USD	1 Quarter
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-33.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$4.00K	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`	$1.00K	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	$11.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$3.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-16.86M	USD	1 Quarter
Comprehensive loss	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-18.52M	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-707.00K	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-480.00K	USD	1 Quarter
Comprehensive loss attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$-17.82M	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.