# SPHERE ENTERTAINMENT CO. (SPHR) FY2026 Q2 P&L / Income Statement

- Company: SPHERE ENTERTAINMENT CO. (SPHR)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0001628280-26-051125
- Page: https://plicit.ai/financials/sphr/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/sphr-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenues**: 313,639,000 US dollars
- **Cost of revenue (calculated)**: 151,063,000 US dollars
- **Gross profit (calculated)**: 162,576,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 223,838,000 US dollars
- **Operating loss**: negative 61,262,000 US dollars
- **Other income (expense), net (calculated)**: negative 3,991,000 US dollars
- **(Loss) income from continuing operations before income taxes**: negative 65,253,000 US dollars
- **Income tax benefit (expense)**: negative 26,926,000 US dollars
- **Net (loss) income**: negative 38,327,000 US dollars
- **Sphere**: 226,353,000 US dollars
- **MSG Networks**: 87,286,000 US dollars
- **Direct operating expenses**: 151,063,000 US dollars
- **Selling, general and administrative expenses**: 139,207,000 US dollars
- **Depreciation and amortization**: 84,308,000 US dollars
- **Restructuring charges**: 323,000 US dollars
- **Impairments and other losses, net**: 0 US dollars
- **Sphere costs (calculated)**: 295,929,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **MSG Networks costs (calculated)**: 78,972,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Product and Service

- Page: https://plicit.ai/financials/sphr/fy2026-q2-income-statement/revenue-by-product-and-service
- Chart image: https://plicit.ai/charts/sphr-fy2026-q2-revenue-by-product-and-service-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Product and service. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenues**: 313,639,000 US dollars
- **Cost of revenue (calculated)**: 151,063,000 US dollars
- **Gross profit (calculated)**: 162,576,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 223,838,000 US dollars
- **Operating loss**: negative 61,262,000 US dollars
- **Other income (expense), net (calculated)**: negative 3,991,000 US dollars
- **(Loss) income from continuing operations before income taxes**: negative 65,253,000 US dollars
- **Income tax benefit (expense)**: negative 26,926,000 US dollars
- **Net (loss) income**: negative 38,327,000 US dollars
- **Ticketing and venue license fee revenues**: 150,235,000 US dollars
- **Sponsorship, signage, Exosphere advertising, and suite license revenues**: 34,760,000 US dollars
- **Food, beverage, and merchandise revenues**: 35,951,000 US dollars
- **Media networks revenues**: 87,286,000 US dollars
- **Other**: 4,971,000 US dollars
- **Revenues from subleases**: 436,000 US dollars
- **Direct operating expenses**: 151,063,000 US dollars
- **Selling, general and administrative expenses**: 139,207,000 US dollars
- **Depreciation and amortization**: 84,308,000 US dollars
- **Restructuring charges**: 323,000 US dollars
- **Impairments and other losses, net**: 0 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.