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

- Company: SPHERE ENTERTAINMENT CO. (SPHR)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/sphr-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

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

- **Revenues**: 700,051,000 US dollars
- **Cost of revenue (calculated)**: 320,710,000 US dollars
- **Gross profit (calculated)**: 379,341,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 433,401,000 US dollars
- **Operating loss**: negative 54,060,000 US dollars
- **Other income (expense), net (calculated)**: negative 11,574,000 US dollars
- **(Loss) income from continuing operations before income taxes**: negative 65,634,000 US dollars
- **Income tax benefit (expense)**: negative 31,767,000 US dollars
- **Net (loss) income**: negative 33,867,000 US dollars
- **Sphere**: 492,318,000 US dollars
- **MSG Networks**: 207,733,000 US dollars
- **Direct operating expenses**: 320,710,000 US dollars
- **Selling, general and administrative expenses**: 260,910,000 US dollars
- **Depreciation and amortization**: 168,675,000 US dollars
- **Restructuring charges**: 3,737,000 US dollars
- **Impairments and other losses, net**: 79,000 US dollars
- **Sphere costs (calculated)**: 586,777,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **MSG Networks costs (calculated)**: 167,334,000 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-ytd-q2-income-statement/revenue-by-product-and-service
- Chart image: https://plicit.ai/charts/sphr-fy2026-ytd-q2-revenue-by-product-and-service-sankey.png

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

- **Revenues**: 700,051,000 US dollars
- **Cost of revenue (calculated)**: 320,710,000 US dollars
- **Gross profit (calculated)**: 379,341,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 433,401,000 US dollars
- **Operating loss**: negative 54,060,000 US dollars
- **Other income (expense), net (calculated)**: negative 11,574,000 US dollars
- **(Loss) income from continuing operations before income taxes**: negative 65,634,000 US dollars
- **Income tax benefit (expense)**: negative 31,767,000 US dollars
- **Net (loss) income**: negative 33,867,000 US dollars
- **Ticketing and venue license fee revenues**: 348,538,000 US dollars
- **Sponsorship, signage, Exosphere advertising, and suite license revenues**: 61,826,000 US dollars
- **Food, beverage, and merchandise revenues**: 69,669,000 US dollars
- **Media networks revenues**: 207,733,000 US dollars
- **Other**: 11,410,000 US dollars
- **Revenues from subleases**: 875,000 US dollars
- **Direct operating expenses**: 320,710,000 US dollars
- **Selling, general and administrative expenses**: 260,910,000 US dollars
- **Depreciation and amortization**: 168,675,000 US dollars
- **Restructuring charges**: 3,737,000 US dollars
- **Impairments and other losses, net**: 79,000 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.