MSG Entertainment Files 2024 10-K

Ticker: MSGE · Form: 10-K · Filed: Aug 16, 2024 · CIK: 1952073

Madison Square Garden Entertainment CORP. 10-K Filing Summary
FieldDetail
CompanyMadison Square Garden Entertainment CORP. (MSGE)
Form Type10-K
Filed DateAug 16, 2024
Risk Levelmedium
Pages15
Reading Time18 min
Key Dollar Amounts$0.01
Sentimentneutral

Sentiment: neutral

Topics: 10-K, annual-report, financials

TL;DR

MSGE dropped its 2024 10-K. Full year financials are in.

AI Summary

Madison Square Garden Entertainment Corp. (MSGE) filed its 2024 10-K report, detailing its fiscal year ending June 30, 2024. The company, headquartered at Two Pennsylvania Plaza, New York, NY 10121, operates within the amusement and recreation sector. This filing covers the period from July 1, 2023, to June 30, 2024, and includes financial data and operational updates for the company and its subsidiaries.

Why It Matters

This 10-K filing provides investors and stakeholders with a comprehensive overview of Madison Square Garden Entertainment Corp.'s financial performance and business operations for the fiscal year 2024, crucial for understanding the company's current standing and future prospects.

Risk Assessment

Risk Level: medium — 10-K filings are standard annual reports, but the specific financial details and disclosures within this report could reveal material risks or opportunities.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of Madison Square Garden Entertainment Corp.?

Madison Square Garden Entertainment Corp. operates in the Services-Miscellaneous Amusement & Recreation sector, with its principal office located at Two Pennsylvania Plaza, New York, NY.

What is the reporting period for this 10-K filing?

The conformed period of report for this 10-K filing is June 30, 2024, covering the fiscal year ending on that date.

When was this 10-K filed with the SEC?

This 10-K filing was filed as of August 16, 2024.

What was the company's former name?

The company's former name was MSGE Spinco, Inc., with a date of name change on October 25, 2022.

What is the company's IRS number?

The company's IRS number is 920318813.

Filing Stats: 4,580 words · 18 min read · ~15 pages · Grade level 15.1 · Accepted 2024-08-16 16:08:31

Key Financial Figures

Filing Documents

Risk Factors

Item 1A. Risk Factors 11

Unresolved Staff Comments

Item 1B. Unresolved Staff Comments 23

Cybersecurity

Item 1C. Cybersecurity 24

Properties

Item 2. Properties 25

Legal Proceedings

Item 3. Legal Proceedings 25

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 25 PART II

Market for the Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Item 5. Market for the Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 26

[Reserved]

Item 6. [Reserved] 27

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 28

Quantitative and Qualitative Disclosures about Market Risk

Item 7A. Quantitative and Qualitative Disclosures about Market Risk 44

Financial Statements and Supplementary Data

Item 8. Financial Statements and Supplementary Data 44

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 45

Controls and Procedures

Item 9A. Controls and Procedures 45

Other Information

Item 9B. Other Information 45

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 45 PART III

Directors, Executive Officers and Corporate Governance

Item 10. Directors, Executive Officers and Corporate Governance 46

Executive Compensation

Item 11. Executive Compensation 46

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 46

Certain Relationships and Related Transactions, and Director Independence

Item 13. Certain Relationships and Related Transactions, and Director Independence 46

Principal Accountant Fees and Services

Item 14. Principal Accountant Fees and Services 46 PART IV

Exhibits and Financial Statement Schedules

Item 15. Exhibits and Financial Statement Schedules 47

Form 10-K Summary

Item 16. Form 10-K Summary 51 PART I

Business

Item 1. Business Madison Square Garden Entertainment Corp. is a Delaware corporation with its principal executive offices at Two Pennsylvania Plaza, New York, NY, 10121. Unless the context otherwise requires, all references to "we," "us," "our," "MSG Entertainment" or the "Company" refer collectively to Madison Square Garden Entertainment Corp., a holding company, and its direct and indirect subsidiaries. We conduct substantially all of our business activities discussed in this Annual Report on Form 10-K through MSG Entertainment Holdings, LLC and its direct and indirect subsidiaries. The Company was incorporated on September 15, 2022 as a direct, wholly-owned subsidiary of Sphere Entertainment Co. ("Sphere Entertainment"), formerly known as Madison Square Garden Entertainment Corp. On March 29, 2023, Sphere Entertainment's board of directors approved the distribution of approximately 67% of the outstanding common stock of the Company to its stockholders (the "MSGE Distribution"), with Sphere Entertainment retaining approximately 33% of the outstanding common stock of the Company (in the form of our Class A common stock, $0.01 par value per share ("Class A common stock")) (the "MSGE Retained Interest") immediately following the Distribution, which occurred on April 20, 2023 (the "MSGE Distribution Date"). The Company owns the traditional live entertainment business previously owned and operated by Sphere Entertainment through its Entertainment business segment, excluding the Sphere business (which was retained by Sphere Entertainment after the MSGE Distribution Date). Following the completion of the secondary offering by Sphere Entertainment of the Company's Class A common stock on September 22, 2023, Sphere Entertainment no longer owns any of the Company's outstanding common stock. All financial statement amounts prior to April 21, 2023 are presented on a carve-out basis as the financial information prior to the MSGE Distribution Date was prepared on a standalon

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