SPHERE ENTERTAINMENT CO. (SPHR) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
SPHERE ENTERTAINMENT CO. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026
Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Mar 31, 2026
- 630,151,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- negative 33,658,000 US dollars. Net cash used.
- Net (loss) income
- negative 38,327,000 US dollars
- Depreciation and amortization
- 84,308,000 US dollars
- Impairments and other losses, net
- 0 US dollars
- Amortization of debt discount and deferred financing costs
- 810,000 US dollars
- Amortization of deferred production content
- 8,825,000 US dollars
- Deferred income tax (benefit) expense
- negative 31,341,000 US dollars
- Share-based compensation expense
- 17,722,000 US dollars
- Net unrealized and realized loss (gain) on equity investments with readily determinable fair value and loss in nonconsolidated affiliates
- 54,000 US dollars
- Loss (gain) on extinguishment of debt
- 4,142,000 US dollars
- Other non-cash adjustments
- 111,000 US dollars
- Accounts receivable, net
- 29,233,000 US dollars
- Related party receivables and payables, net
- 243,000 US dollars
- Prepaid expenses and other current and non-current assets
- negative 10,463,000 US dollars
- Accounts payable
- negative 22,604,000 US dollars
- Accrued and other current and non-current liabilities
- negative 38,775,000 US dollars
- Deferred revenue
- negative 34,870,000 US dollars
- Right-of-use lease assets and operating lease liabilities
- negative 2,726,000 US dollars
- Investing activities
- negative 14,622,000 US dollars. Net cash used.
- Capital expenditures, net
- negative 14,476,000 US dollars
- Other investing activities
- negative 146,000 US dollars
- Proceeds from dispositions, net
- 0 US dollars
- Financing activities
- negative 29,865,000 US dollars. Net cash used.
- Repayment of debt
- 0 US dollars
- Proceeds from issuance of debt
- 0 US dollars
- Principal repayments on debt
- negative 30,654,000 US dollars
- Taxes paid in lieu of shares issued for share-based compensation
- negative 3,703,000 US dollars
- Proceeds from exercise of stock options
- 4,492,000 US dollars
- Operating adjustment reconciliation
- 179,106,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 34,357,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 14,622,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 13,000 US dollars
- Ending cash on Jun 30, 2026
- 552,019,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 630,164,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 78,132,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net loss −$38.33M + net operating adjustments $4.67M = operating cash −$33.66M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
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