10-Q Filing

MADISON SQUARE GARDEN SPORTS CORP. CIK: 1636519 Q2 2024

Filing Information

Form Type	10-Q
Accession Number	`0001636519-24-000003`
Period End Date	20231231
Filing Date	20240206
Fiscal Year	2024
Fiscal Period	Q2
XBRL Instance	msgs-20231231_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 88 Income Statement 84 Cash Flow Statement 64 Stockholders Equity 43 Comprehensive Income 32

Balance Sheet 88 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`	$50.70M	USD	Point-in-time
Accumulated depreciation and amortization	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$49.12M	USD	Point-in-time
Preferred stock, par value (in USD per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Preferred stock, par value (in USD per share)	`PreferredStockParOrStatedValuePerShare`	$0.01	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$40.40M	USD	Point-in-time
Preferred stock, shares authorized (in shares)	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$91.02M	USD	Point-in-time
Preferred stock, shares authorized (in shares)	`PreferredStockSharesAuthorized`	15.00M	shares	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$37.88M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$43.91M	USD	Point-in-time
Preferred stock, shares outstanding (in shares)	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$1.25M	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$61.00K	USD	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Preferred stock, shares outstanding (in shares)	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Restricted cash	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$3.35M	USD	Point-in-time
Treasury stock (in shares)	`TreasuryStockCommonShares`	1.04M	shares	Point-in-time
Treasury stock (in shares)	`TreasuryStockCommonShares`	1.08M	shares	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$24.77M	USD	Point-in-time
Prepaid expenses	`PrepaidExpenseCurrent`	$55.66M	USD	Point-in-time
Other current assets	`OtherAssetsCurrent`	$28.74M	USD	Point-in-time
Other current assets	`OtherAssetsCurrent`	$27.90M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$149.23M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$215.63M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $50,701 and $49,117 as of December 31, 2023 and June 30, 2023, respectively	`PropertyPlantAndEquipmentNet`	$29.70M	USD	Point-in-time
Property and equipment, net of accumulated depreciation and amortization of $50,701 and $49,117 as of December 31, 2023 and June 30, 2023, respectively	`PropertyPlantAndEquipmentNet`	$30.50M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$715.28M	USD	Point-in-time
Right-of-use lease assets	`OperatingLeaseRightOfUseAsset`	$706.57M	USD	Point-in-time
Indefinite-lived intangible assets	`IndefiniteLivedIntangibleAssetsExcludingGoodwill`	$103.64M	USD	Point-in-time
Indefinite-lived intangible assets	`IndefiniteLivedIntangibleAssetsExcludingGoodwill`	$103.64M	USD	Point-in-time
Goodwill	`Goodwill`	$226.52M	USD	Point-in-time
Goodwill	`Goodwill`	$226.52M	USD	Point-in-time
Investments	`Investments`	$62.11M	USD	Point-in-time
Investments	`Investments`	$67.37M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$24.27M	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$22.46M	USD	Point-in-time
Total assets	`Assets`	$1.37B	USD	Point-in-time
Total assets	`Assets`	$1.32B	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Debt	`ShortTermBorrowings`	$30.00M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$90.99M	USD	Point-in-time
Employee related costs	`EmployeeRelatedLiabilitiesCurrent`	$144.31M	USD	Point-in-time
League-related accruals	`AccruedLeagueRelatedChargesCurrent`	$106.93M	USD	Point-in-time
League-related accruals	`AccruedLeagueRelatedChargesCurrent`	$110.90M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$9.65M	USD	Point-in-time
Other accrued liabilities	`OtherAccruedLiabilitiesCurrent`	$17.56M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$50.68M	USD	Point-in-time
Operating lease liabilities, current	`OperatingLeaseLiabilityCurrent`	$49.74M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$157.05M	USD	Point-in-time
Deferred revenue	`ContractWithCustomerLiabilityCurrent`	$257.63M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$520.53M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$560.44M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$295.00M	USD	Point-in-time
Long-term debt	`LongTermDebtNoncurrent`	$330.00M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$746.44M	USD	Point-in-time
Operating lease liabilities, noncurrent	`OperatingLeaseLiabilityNoncurrent`	$741.00M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$4.54M	USD	Point-in-time
Defined benefit obligations	`PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent`	$4.53M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$50.72M	USD	Point-in-time
Other employee related costs	`OtherEmployeeRelatedLiabilitiesNoncurrent`	$49.07M	USD	Point-in-time
Deferred tax liabilities, net	`DeferredIncomeTaxLiabilitiesNet`	$24.02M	USD	Point-in-time
Deferred tax liabilities, net	`DeferredIncomeTaxLiabilitiesNet`	$19.54M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$1.41M	USD	Point-in-time
Deferred revenue, noncurrent	`ContractWithCustomerLiabilityNoncurrent`	$12.67M	USD	Point-in-time
Total liabilities	`Liabilities`	$1.71B	USD	Point-in-time
Total liabilities	`Liabilities`	$1.65B	USD	Point-in-time
Commitments and contingencies (see Note 11)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and contingencies (see Note 11)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of December 31, 2023 and June 30, 2023	`PreferredStockValue`	-	USD	Point-in-time
Preferred stock, par value $0.01, 15,000 shares authorized; none outstanding as of December 31, 2023 and June 30, 2023	`PreferredStockValue`	-	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	$16.85M	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapitalCommonStock`	$11.47M	USD	Point-in-time
Treasury stock, at cost, 1,036 and 1,084 shares as of December 31, 2023 and June 30, 2023, respectively	`TreasuryStockCommonValue`	$171.40M	USD	Point-in-time
Treasury stock, at cost, 1,036 and 1,084 shares as of December 31, 2023 and June 30, 2023, respectively	`TreasuryStockCommonValue`	$179.41M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-178.51M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-173.91M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-1.01M	USD	Point-in-time
Accumulated other comprehensive loss	`AccumulatedOtherComprehensiveIncomeLossNetOfTax`	$-997.00K	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-386.41M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-358.54M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-339.19M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Total equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-337.23M	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.37B	USD	Point-in-time
Total liabilities and equity	`LiabilitiesAndStockholdersEquity`	$1.32B	USD	Point-in-time

Income Statement 84 line items

Line Item	Tag	Value	Unit	Period
Revenues	`Revenues`	$326.90M	USD	1 Quarter
Revenues	`Revenues`	$377.78M	USD	2 Qtrs
Revenues	`Revenues`	$353.69M	USD	1 Quarter
Revenues	`Revenues`	$369.94M	USD	2 Qtrs
Direct operating expenses	`DirectOperatingCosts`	$229.38M	USD	2 Qtrs
Direct operating expenses	`DirectOperatingCosts`	$235.75M	USD	2 Qtrs
Direct operating expenses	`DirectOperatingCosts`	$225.70M	USD	1 Quarter
Direct operating expenses	`DirectOperatingCosts`	$232.22M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$65.07M	USD	1 Quarter
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$118.62M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$130.92M	USD	2 Qtrs
Selling, general and administrative expenses	`SellingGeneralAndAdministrativeExpense`	$75.64M	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.58M	USD	2 Qtrs
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$790.00K	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$838.00K	USD	1 Quarter
Depreciation and amortization	`DepreciationDepletionAndAmortization`	$1.86M	USD	2 Qtrs
Operating income	`OperatingIncomeLoss`	$13.99M	USD	2 Qtrs
Operating income	`OperatingIncomeLoss`	$15.62M	USD	2 Qtrs
Total revenues from contracts with customers	`RevenueFromContractWithCustomerExcludingAssessedTax`	$369.94M	USD	2 Qtrs
Total revenues from contracts with customers	`RevenueFromContractWithCustomerExcludingAssessedTax`	$353.69M	USD	1 Quarter
Total revenues from contracts with customers	`RevenueFromContractWithCustomerExcludingAssessedTax`	$326.90M	USD	1 Quarter
Operating income	`OperatingIncomeLoss`	$51.52M	USD	1 Quarter
Operating income	`OperatingIncomeLoss`	$28.82M	USD	1 Quarter
Total revenues from contracts with customers	`RevenueFromContractWithCustomerExcludingAssessedTax`	$377.78M	USD	2 Qtrs
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$47.67M	USD	2 Qtrs
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$38.30M	USD	2 Qtrs
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$35.68M	USD	1 Quarter
Direct operating expenses from related parties	`RelatedPartyTransactionDirectOperatingExpensesFromTransactionsWithRelatedParty`	$45.48M	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$567.00K	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$619.00K	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$17.43M	USD	1 Quarter
Interest income	`InvestmentIncomeInterest`	$923.00K	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$28.75M	USD	2 Qtrs
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$16.63M	USD	1 Quarter
Selling, general and administrative expenses from related parties	`RelatedPartyTransactionSellingGeneralandAdministrativeExpensesNetofChargestofromTransactionswithRelatedParty`	$30.74M	USD	2 Qtrs
Interest income	`InvestmentIncomeInterest`	$1.07M	USD	2 Qtrs
Interest expense	`InterestExpense`	$7.42M	USD	1 Quarter
Interest expense	`InterestExpense`	$6.08M	USD	1 Quarter
Interest expense	`InterestExpense`	$14.35M	USD	2 Qtrs
Interest expense	`InterestExpense`	$9.39M	USD	2 Qtrs
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$-9.67M	USD	2 Qtrs
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$385.00K	USD	1 Quarter
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$2.99M	USD	1 Quarter
Miscellaneous income (expense), net	`OtherNonoperatingIncomeExpense`	$219.00K	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-22.95M	USD	2 Qtrs
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-3.81M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-5.13M	USD	1 Quarter
Nonoperating income (loss)	`NonoperatingIncomeExpense`	$-8.25M	USD	2 Qtrs
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$46.39M	USD	1 Quarter
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-8.96M	USD	2 Qtrs
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$25.01M	USD	1 Quarter
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$7.37M	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$10.78M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$-4.36M	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$4.06M	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$24.55M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$14.22M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$3.31M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$21.84M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$-4.60M	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-1.36M	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	-	USD	2 Qtrs
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	$-655.00K	USD	1 Quarter
Less: Net loss attributable to nonredeemable noncontrolling interests	`IncomeLossFromContinuingOperationsNetOfTaxAttributableToNonredeemableNoncontrollingInterest`	-	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$4.67M	USD	2 Qtrs
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$14.22M	USD	1 Quarter
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$-4.60M	USD	2 Qtrs
Net income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`NetIncomeLoss`	$22.49M	USD	1 Quarter
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareBasic`	$-0.19	USD	2 Qtrs
Basic earnings (loss) per common share, attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareBasic`	$0.59	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
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
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`	$0.59	USD	1 Quarter
Diluted earnings (loss) per common share attributable to Madison Square Garden Sports Corp.'s stockholders (in USD per share)	`EarningsPerShareDiluted`	$-0.19	USD	2 Qtrs
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	23.99M	shares	2 Qtrs
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.02M	shares	1 Quarter
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.21M	shares	2 Qtrs
Basic (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	24.13M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	23.99M	shares	2 Qtrs
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.19M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.07M	shares	1 Quarter
Diluted (in shares)	`WeightedAverageNumberOfDilutedSharesOutstanding`	24.31M	shares	2 Qtrs

Cash Flow Statement 64 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`ProfitLoss`	$14.22M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$3.31M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$21.84M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$-4.60M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$1.86M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$1.58M	USD	2 Qtrs
Provision for deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$-4.50M	USD	2 Qtrs
Provision for deferred income taxes	`DeferredIncomeTaxExpenseBenefit`	$4.01M	USD	2 Qtrs
Share-based compensation expense	`ShareBasedCompensation`	$10.72M	USD	2 Qtrs
Share-based compensation expense	`ShareBasedCompensation`	$18.84M	USD	2 Qtrs
Unrealized loss (gain) on equity investments with readily determinable fair value and warrants	`DebtAndEquitySecuritiesUnrealizedGainLoss`	$346.00K	USD	2 Qtrs
Unrealized loss (gain) on equity investments with readily determinable fair value and warrants	`DebtAndEquitySecuritiesUnrealizedGainLoss`	$-8.40M	USD	2 Qtrs
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-572.00K	USD	2 Qtrs
Other non-cash adjustments	`OtherNoncashIncomeExpense`	$-2.12M	USD	2 Qtrs
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$27.74M	USD	2 Qtrs
Accounts receivable, net	`IncreaseDecreaseInAccountsReceivable`	$32.53M	USD	2 Qtrs
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$-4.75M	USD	2 Qtrs
Net related party receivables	`IncreaseDecreaseInDueFromAffiliatesCurrent`	$1.36M	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$32.12M	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$21.88M	USD	2 Qtrs
Investments	`IncreaseDecreaseOfRestrictedInvestments`	$9.04M	USD	2 Qtrs
Investments	`IncreaseDecreaseOfRestrictedInvestments`	$1.70M	USD	2 Qtrs
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-4.13M	USD	2 Qtrs
Accounts payable	`IncreaseDecreaseInAccountsPayableTrade`	$-3.50M	USD	2 Qtrs
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-11.65M	USD	2 Qtrs
Net related party payables	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-62.00K	USD	2 Qtrs
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$-55.61M	USD	2 Qtrs
Accrued and other liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$4.87M	USD	2 Qtrs
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$55.72M	USD	2 Qtrs
Deferred revenue	`IncreaseDecreaseInContractWithCustomerLiability`	$89.31M	USD	2 Qtrs
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$4.22M	USD	2 Qtrs
Operating lease right-of-use assets and lease liabilities	`Increasedecreaseinrightofuseassetsandliabilities`	$11.80M	USD	2 Qtrs
Net cash (used in) provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-20.26M	USD	2 Qtrs
Net cash (used in) provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$31.58M	USD	2 Qtrs
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$990.00K	USD	2 Qtrs
Capital expenditures	`PaymentsToAcquirePropertyPlantAndEquipment`	$662.00K	USD	2 Qtrs
Purchases of investments	`PaymentsForProceedsFromOtherInvestingActivities`	$652.00K	USD	2 Qtrs
Purchases of investments	`PaymentsForProceedsFromOtherInvestingActivities`	$4.25M	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-1.31M	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-5.24M	USD	2 Qtrs
Accelerated share repurchase	`PaymentsForAcceleratedShareRepurchase`	-	USD	2 Qtrs
Accelerated share repurchase	`PaymentsForAcceleratedShareRepurchase`	$75.00M	USD	2 Qtrs
Dividends paid	`PaymentsOfDividends`	$648.00K	USD	2 Qtrs
Dividends paid	`PaymentsOfDividends`	$170.68M	USD	2 Qtrs
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$15.44M	USD	2 Qtrs
Taxes paid in lieu of shares issued for equity-based compensation	`PaymentsRelatedToTaxWithholdingForShareBasedCompensation`	$8.08M	USD	2 Qtrs
Proceeds from revolving credit facilities	`ProceedsFromLinesOfCredit`	$75.00M	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`	$40.00M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$26.27M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-76.12M	USD	2 Qtrs
Net increase (decrease) in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$773.00K	USD	2 Qtrs
Net increase (decrease) in cash, cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-45.86M	USD	2 Qtrs
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$40.46M	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`	$45.16M	USD	Point-in-time
Cash, cash equivalents and restricted cash at beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$41.23M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$40.46M	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`	$45.16M	USD	Point-in-time
Cash, cash equivalents and restricted cash at end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$41.23M	USD	Point-in-time
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$45.00K	USD	2 Qtrs
Capital expenditures incurred but not yet paid	`CapitalExpendituresIncurredButNotYetPaid`	$417.00K	USD	2 Qtrs

Stockholders Equity 43 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
Dividends declared (in USD per share)	`CommonStockDividendsPerShareDeclared`	$7.00	USD	2 Qtrs
Dividends declared (in USD per share)	`CommonStockDividendsPerShareDeclared`	$7.00	USD	1 Quarter
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-386.41M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-358.54M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-339.19M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Beginning balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-337.23M	USD	Point-in-time
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$3.31M	USD	2 Qtrs
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$14.22M	USD	1 Quarter
Net income (loss)	`NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest`	$21.84M	USD	1 Quarter
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$6.00K	USD	1 Quarter
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$12.00K	USD	2 Qtrs
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$6.00K	USD	2 Qtrs
Other comprehensive income	`OtherComprehensiveIncomeLossNetOfTax`	$3.00K	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$21.84M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$3.31M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-4.58M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$14.23M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$6.57M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$11.62M	USD	1 Quarter
Share-based compensation	`AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue`	$18.84M	USD	2 Qtrs
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$1.45M	USD	1 Quarter
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$211.00K	USD	1 Quarter
Tax withholding associated with shares issued for equity-based compensation	`AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation`	$15.44M	USD	2 Qtrs
Common stock issued under stock incentive plans	`CommonStockIssuedUnderStockIncentivePlans`	-	USD	1 Quarter
Common stock issued under stock incentive plans	`CommonStockIssuedUnderStockIncentivePlans`	-	USD	2 Qtrs
Common stock issued under stock incentive plans	`CommonStockIssuedUnderStockIncentivePlans`	-	USD	1 Quarter
Dividends declared ($7.00 per share)	`RestrictedStockAwardForfeituresDividends`	$1.00K	USD	1 Quarter
Dividends declared ($7.00 per share)	`DividendsCommonStockCash`	$5.00K	USD	2 Qtrs
Dividends declared ($7.00 per share)	`DividendsCommonStockCash`	$172.75M	USD	1 Quarter
Dividends declared ($7.00 per share)	`DividendsCommonStockCash`	$172.75M	USD	2 Qtrs
Accelerated share repurchase	`TreasuryStockValueAcquiredCostMethod`	$75.00M	USD	1 Quarter
Accelerated share repurchase	`TreasuryStockValueAcquiredCostMethod`	$75.00M	USD	2 Qtrs
Adjustments to noncontrolling interests	`MinorityInterestPeriodIncreaseDecrease`	-	USD	1 Quarter
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-386.41M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-358.54M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-339.19M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-171.91M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-145.38M	USD	Point-in-time
Ending balance	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$-337.23M	USD	Point-in-time

Comprehensive Income 32 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`ProfitLoss`	$14.22M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$3.31M	USD	2 Qtrs
Net income (loss)	`ProfitLoss`	$21.84M	USD	1 Quarter
Net income (loss)	`ProfitLoss`	$-4.60M	USD	2 Qtrs
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-18.00K	USD	2 Qtrs
Amortization of actuarial loss included in net periodic benefit cost	`OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax`	$-9.00K	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`	$-9.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$9.00K	USD	1 Quarter
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$18.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$9.00K	USD	2 Qtrs
Other comprehensive income, before income taxes	`OtherComprehensiveIncomeLossBeforeTax`	$5.00K	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`	$6.00K	USD	2 Qtrs
Income tax expense related to items of other comprehensive income	`OtherComprehensiveIncomeLossTax`	$3.00K	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`	$6.00K	USD	1 Quarter
Other comprehensive income, net of income taxes	`OtherComprehensiveIncomeLossNetOfTax`	$12.00K	USD	2 Qtrs
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
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$21.84M	USD	1 Quarter
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$3.31M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$-4.58M	USD	2 Qtrs
Comprehensive income (loss)	`ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest`	$14.23M	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest`	$-1.36M	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest`	-	USD	2 Qtrs
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest`	-	USD	1 Quarter
Less: Comprehensive loss attributable to nonredeemable noncontrolling interests	`ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest`	$-655.00K	USD	1 Quarter
Comprehensive income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$14.23M	USD	1 Quarter
Comprehensive income (loss) attributable to Madison Square Garden Sports Corp.s stockholders	`ComprehensiveIncomeNetOfTax`	$4.68M	USD	2 Qtrs
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`	$-4.58M	USD	2 Qtrs

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