10-Q Filing

MADISON SQUARE GARDEN SPORTS CORP. CIK: 1636519 Q2 2023

Filing Information

Form Type	10-Q
Accession Number	`0001636519-23-000003`
Period End Date	20221231
Filing Date	20230207
Fiscal Year	2023
Fiscal Period	Q2
XBRL Instance	msgs-20221231_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 102 Income Statement 84 Cash Flow Statement 62 Stockholders Equity 44 Comprehensive Income 32

Balance Sheet 102 line items

Line Item	Tag	Value	Unit	Period
Accounts receivable, allowance for credit loss	`AllowanceForDoubtfulAccountsReceivableCurrent`	-	USD	Point-in-time
Accounts receivable, allowance for credit loss	`AllowanceForDoubtfulAccountsReceivableCurrent`	-	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$46.79M	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$48.52M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$43.91M	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`	$91.02M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$7.13M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$745.00K	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$1.25M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of December 31, 2022 and June 30, 2022, respectively	`AccountsReceivableNetCurrent`	$47.24M	USD	Point-in-time
Accounts receivable, net of allowance for doubtful accounts of $0 and $0 as of December 31, 2022 and June 30, 2022, respectively	`AccountsReceivableNetCurrent`	$74.98M	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$28.33M	USD	Point-in-time
Preferred stock, par value (in USD per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Net related party receivables	`AccountsReceivableRelatedPartiesCurrent`	$23.58M	USD	Point-in-time
Preferred stock, par value (in USD per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Preferred stock, shares authorized (in shares)	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$18.81M	USD	Point-in-time
Preferred stock, shares authorized (in shares)	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$43.50M	USD	Point-in-time
Other current assets	`OtherAssetsCurrent`	$19.87M	USD	Point-in-time
Preferred stock, shares outstanding (in shares)	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Other current assets	`OtherAssetsCurrent`	$20.72M	USD	Point-in-time
Preferred stock, shares outstanding (in shares)	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Total current assets	`AssetsCurrent`	$205.27M	USD	Point-in-time
Treasury stock (in shares)	`TreasuryStockShares`	1.03M	shares	Point-in-time
Total current assets	`AssetsCurrent`	$207.94M	USD	Point-in-time
Treasury stock (in shares)	`TreasuryStockShares`	751,000.00	shares	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $48,519 and $46,794 as of December 31, 2022 and June 30, 2022, respectively	`PropertyPlantAndEquipmentNet`	$32.12M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $48,519 and $46,794 as of December 31, 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`	$678.11M	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$498.00K	USD	Point-in-time
Amortizable intangible assets, net	`FiniteLivedIntangibleAssetsNet`	$636.00K	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
Other assets	`OtherAssetsNoncurrent`	$37.29M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$43.10M	USD	Point-in-time
Total assets	`Assets`	$1.30B	USD	Point-in-time
Total assets	`Assets`	$1.30B	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$7.92M	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$11.26M	USD	Point-in-time
Net related party payables	`DueToRelatedPartiesCurrent`	$8.03M	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`	$96.23M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$119.28M	USD	Point-in-time
League-related accruals	`AccruedLeagueRelatedChargesCurrent`	$75.27M	USD	Point-in-time
League-related accruals	`AccruedLeagueRelatedChargesCurrent`	$97.56M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$6.80M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$11.19M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$43.75M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$43.70M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$188.27M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$132.37M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$482.96M	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`	$405.00M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$702.67M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$699.59M	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`	$47.78M	USD	Point-in-time
Deferred tax liabilities, net	`DeferredIncomeTaxLiabilitiesNet`	$12.93M	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`	$30.95M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	$1.00M	USD	Point-in-time
Other liabilities	`OtherLiabilitiesNoncurrent`	-	USD	Point-in-time
Total liabilities	`Liabilities`	$1.45B	USD	Point-in-time
Total liabilities	`Liabilities`	$1.69B	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, 2022 and June 30, 2022	`PreferredStockValue`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of December 31, 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, 1,033 and 751 shares as of December 31, 2022 and June 30, 2022, respectively	`TreasuryStockValue`	$169.77M	USD	Point-in-time
Treasury stock, at cost, 1,033 and 751 shares as of December 31, 2022 and June 30, 2022, respectively	`TreasuryStockValue`	$128.03M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-217.05M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-35.70M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-1.19M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-1.18M	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`	$-387.75M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$1.34M	USD	Point-in-time
Nonredeemable noncontrolling interests	`MinorityInterest`	$1.71M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-209.61M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-386.41M	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.30B	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.30B	USD	Point-in-time

Income Statement 84 line items

Line Item	Tag	Value	Unit	Period
Revenues from related parties	`RevenueFromRelatedParties`	$77.38M	USD	2 Qtrs
Revenues from related parties	`RevenueFromRelatedParties`	$83.12M	USD	2 Qtrs
Revenues	`Revenues`	$353.69M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$70.13M	USD	1 Quarter
Revenues from related parties	`RevenueFromRelatedParties`	$74.95M	USD	1 Quarter
Revenues	`Revenues`	$377.78M	USD	2 Qtrs
Revenues	`Revenues`	$308.38M	USD	2 Qtrs
Revenues	`Revenues`	$289.58M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$45.48M	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`	$47.67M	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$18.88M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$225.70M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$17.43M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$192.85M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$229.38M	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$31.13M	USD	2 Qtrs
Direct operating expenses	`DirectOperatingCosts`	$201.43M	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$30.74M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$59.60M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$103.33M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$75.64M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$130.92M	USD	2 Qtrs
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.86M	USD	2 Qtrs
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$2.64M	USD	2 Qtrs
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.22M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$838.00K	USD	1 Quarter
Operating income	`OperatingIncomeLoss`	$51.52M	USD	1 Quarter
Operating income	`OperatingIncomeLoss`	$981.00K	USD	2 Qtrs
Operating income	`OperatingIncomeLoss`	$15.62M	USD	2 Qtrs
Operating income	`OperatingIncomeLoss`	$35.92M	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$923.00K	USD	2 Qtrs
Interest income	`InvestmentIncomeInterest`	$567.00K	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$93.00K	USD	2 Qtrs
Interest income	`InvestmentIncomeInterest`	$43.00K	USD	1 Quarter
Interest expense	`InterestExpense`	$9.39M	USD	2 Qtrs
Interest expense	`InterestExpense`	$6.69M	USD	2 Qtrs
Interest expense	`InterestExpense`	$6.08M	USD	1 Quarter
Interest expense	`InterestExpense`	$3.58M	USD	1 Quarter
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$385.00K	USD	1 Quarter
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$-127.00K	USD	2 Qtrs
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$-64.00K	USD	1 Quarter
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$219.00K	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-6.72M	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-8.25M	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-3.61M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-5.13M	USD	1 Quarter
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$32.31M	USD	1 Quarter
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$7.37M	USD	2 Qtrs
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-5.74M	USD	2 Qtrs
Income (loss) from operations before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$46.39M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$24.55M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$-4.05M	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$17.11M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$4.06M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$-1.69M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$21.84M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$3.31M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$15.20M	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-655.00K	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-647.00K	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-1.36M	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-1.13M	USD	2 Qtrs
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`	$15.85M	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$22.49M	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$4.67M	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareBasic`	$-0.02	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareBasic`	$0.11	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareBasic`	$0.65	USD	1 Quarter
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareBasic`	$0.85	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareDiluted`	$0.84	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareDiluted`	$0.11	USD	2 Qtrs
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareDiluted`	$0.65	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareDiluted`	$-0.02	USD	2 Qtrs
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.21M	shares	2 Qtrs
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.13M	shares	1 Quarter
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.26M	shares	1 Quarter
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.22M	shares	2 Qtrs
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.37M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.19M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.22M	shares	2 Qtrs
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.31M	shares	2 Qtrs

Cash Flow Statement 62 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`ProfitLoss`	$-1.69M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$21.84M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$3.31M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$15.20M	USD	1 Quarter
Depreciation and amortization	`DepreciationAndAmortization`	$1.86M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$2.64M	USD	2 Qtrs
Provision for (benefit from) deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$4.01M	USD	2 Qtrs
Provision for (benefit 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`	$18.84M	USD	2 Qtrs
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-1.26M	USD	2 Qtrs
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-572.00K	USD	2 Qtrs
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$27.74M	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`	$-4.75M	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$31.27M	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`	$-3.50M	USD	2 Qtrs
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$1.38M	USD	2 Qtrs
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-11.65M	USD	2 Qtrs
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$4.87M	USD	2 Qtrs
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$15.71M	USD	2 Qtrs
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$45.51M	USD	2 Qtrs
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$55.72M	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`	$11.80M	USD	2 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$24.03M	USD	2 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$31.58M	USD	2 Qtrs
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$662.00K	USD	2 Qtrs
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$377.00K	USD	2 Qtrs
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	$652.00K	USD	2 Qtrs
Other investing activities	`PaymentsForProceedsFromOtherInvestingActivities`	$250.00K	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-627.00K	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-1.31M	USD	2 Qtrs
Accelerated share repurchase	`PaymentsForAcceleratedShareRepurchase`	-	USD	2 Qtrs
Accelerated share repurchase	`PaymentsForAcceleratedShareRepurchase`	$75.00M	USD	2 Qtrs
Dividends paid	`PaymentsOfDividends`	$170.68M	USD	2 Qtrs
Dividends paid	`PaymentsOfDividends`	-	USD	2 Qtrs
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$12.14M	USD	2 Qtrs
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$15.44M	USD	2 Qtrs
Proceeds from revolving credit facilities	`ProceedsFromLinesOfCredit`	-	USD	2 Qtrs
Proceeds from revolving credit facilities	`ProceedsFromLinesOfCredit`	$215.00M	USD	2 Qtrs
Repayment of revolving credit facilities	`RepaymentsOfLinesOfCredit`	$30.00M	USD	2 Qtrs
Repayment of revolving credit facilities	`RepaymentsOfLinesOfCredit`	$25.00M	USD	2 Qtrs
Payments for financing costs	`PaymentsOfFinancingCosts`	-	USD	2 Qtrs
Payments for financing costs	`PaymentsOfFinancingCosts`	$2.74M	USD	2 Qtrs
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-76.12M	USD	2 Qtrs
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-39.88M	USD	2 Qtrs
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-45.86M	USD	2 Qtrs
Net decrease in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-16.48M	USD	2 Qtrs
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`	$91.02M	USD	Point-in-time
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`	$45.16M	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`	$91.02M	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`	$45.16M	USD	Point-in-time
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$385.00K	USD	2 Qtrs
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$417.00K	USD	2 Qtrs

Stockholders Equity 44 line items

Line Item	Tag	Value	Unit	Period
Dividends declared (in USD per share)	`CommonStockDividendsPerShareDeclared`	$7.00	USD	1 Quarter
Dividends declared (in USD per share)	`CommonStockDividendsPerShareDeclared`	$7.00	USD	2 Qtrs
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-209.61M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-386.41M	USD	Point-in-time
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$15.20M	USD	1 Quarter
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$21.84M	USD	1 Quarter
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$-1.69M	USD	2 Qtrs
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$3.31M	USD	2 Qtrs
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$6.00K	USD	2 Qtrs
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$3.00K	USD	1 Quarter
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$44.00K	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeLossNetOfTaxIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$3.31M	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`	$21.84M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$18.84M	USD	2 Qtrs
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$7.35M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$11.62M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$12.21M	USD	2 Qtrs
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`	$15.44M	USD	2 Qtrs
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$211.00K	USD	1 Quarter
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
Dividends declared	`MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders`	$172.75M	USD	2 Qtrs
Dividends declared	`MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders`	$172.75M	USD	1 Quarter
Accelerated share repurchase	`AcceleratedShareRepurchaseProgramAdjustment`	$-75.00M	USD	1 Quarter
Accelerated share repurchase	`AcceleratedShareRepurchaseProgramAdjustment`	$-75.00M	USD	2 Qtrs
Adjustments to noncontrolling interests	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Adjustments to noncontrolling interests	`MinorityInterestPeriodIncreaseDecrease`	-	USD	2 Qtrs
Adjustments to noncontrolling interests	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Adjustments to noncontrolling interests	`MinorityInterestPeriodIncreaseDecrease`	-	USD	2 Qtrs
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-232.18M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-209.61M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-201.87M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-386.41M	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`	$21.84M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$3.31M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$15.20M	USD	1 Quarter
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`	$-5.00K	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`	$-9.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$66.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$9.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$33.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$5.00K	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	$22.00K	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`	$2.00K	USD	1 Quarter
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	$3.00K	USD	2 Qtrs
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$22.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$6.00K	USD	2 Qtrs
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$3.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$44.00K	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$3.31M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$21.84M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$15.22M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-1.64M	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-647.00K	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-1.13M	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-655.00K	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeLossNetOfTaxPortionAttributableToNonredeemableNoncontrollingInterestsContinuingOperations`	$-1.36M	USD	2 Qtrs
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`	$22.49M	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`	$4.68M	USD	2 Qtrs

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