SPHRHIGH SIGNALFINANCIAL10-K

Sphere Entertainment achieved a dramatic operational turnaround with revenue more than doubling to $1.2B and swinging from a $231M loss to $33M profit, while simultaneously redomesticating to Nevada and completing its transformation following the MSG Entertainment spinoff.

This represents a fundamental business transformation as the company appears to have successfully monetized its Sphere venue and entertainment properties after the corporate restructuring. The redomestication to Nevada and name change to Sphere Entertainment Co. signals management's confidence in the new business model and strategic direction.

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FINANCIAL ANALYSIS

The financial results show a company that has dramatically scaled its operations with revenue more than doubling to $1.2B while achieving profitability with $33M in net income versus a prior $231M loss. However, this growth required massive capital investment ($757M in capex) and nearly doubled SG&A expenses to $682M, while cash reserves dropped 84% to $132M despite strong $243M operating cash flow. The company strengthened its balance sheet by reducing total debt by half to $693M, though the significant cash burn and elevated capital requirements suggest the business is still in heavy investment mode to support its entertainment venue operations.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+496%
$40.8M$243.3M

Operating cash flow surged 496% — exceptional cash generation, highest quality earnings signal.

Accounts Receivable
Balance Sheet
+152.1%
$86.0M$216.7M

Receivables surged 152.1% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Revenue
P&L
+127.5%
$536.2M$1.2B

Strong top-line growth of 127.5% — accelerating demand or successful expansion into new markets.

Net Income
P&L
+114.4%
-$231.2M$33.4M

Net income grew 114.4% — bottom-line growth signals improving overall business health.

SG&A Expense
P&L
+111.3%
$322.7M$681.8M

SG&A up 111.3% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Cash & Equivalents
Balance Sheet
-84.1%
$828.5M$132.0M

Cash declined 84.1% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Capital Expenditure
Cash Flow
+67.4%
$452.2M$756.7M

Capital expenditure jumped 67.4% — major investment cycle underway; assess returns on deployment.

Total Debt
Balance Sheet
-49.9%
$1.4B$692.7M

Debt reduced 49.9% — deleveraging strengthens balance sheet and reduces financial risk.

Current Liabilities
Balance Sheet
-45.8%
$1.4B$743.4M

Current liabilities reduced — improved short-term financial position and working capital health.

Interest Expense
P&L
-22.6%
$35.1M$27.2M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

LANGUAGE CHANGES
NEW — 2026-02-12
PRIOR — 2024-08-14
ADDED
computed by reference to the price at which the common equity was last sold on the New York Stock Exchange as of June 30, 2025, was approximately $ 1.1 billion.
On April 20, 2023 (the MSGE Distribution Date ), the Company distributed approximately 67% of the outstanding common stock of MSGE Spinco, Inc.
Following the dispositions of the MSGE Retained Interest, the Company no longer holds any of the outstanding common stock of MSG Entertainment.
In connection with the MSGE Distribution, the Company changed its name to Sphere Entertainment Co.
The Company was originally organized under the laws of the State of Delaware and, on June 4, 2025, redomesticated to the State of Nevada by conversion.
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REMOVED
computed by reference to the price at which the common equity was last sold on the New York Stock Exchange as of December 31, 2023, the last business day of the registrant s most recently completed second fiscal quarter, was approximately $ 920 million.
On April 20, 2023 (the MSGE Distribution Date ), the Company distributed approximately 67% of the outstanding common stock of Madison Square Garden Entertainment Corp.
Following the MSGE Distribution Date, the Company retained the Sphere and MSG Networks businesses and MSG Entertainment now owns the traditional live entertainment business previously owned and operated by the Company through its Entertainment business segment, excluding the Sphere business.
Following the sales of portions of the MSGE Retained Interest and the repayment of the delayed draw term loan with MSG Entertainment using a portion of the MSGE Retained Interest, the Company no longer holds any of the outstanding common stock of MSG Entertainment.
On May 3, 2023, the Company completed the sale of its 66.9% majority interest in TAO Group Sub-Holdings LLC ( Tao Group Hospitality ) to a subsidiary of Mohari Hospitality Limited, a global investment company focused on the luxury lifestyle and hospitality sectors (the Tao Group Hospitality Disposition ).
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