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    MSGS
    Earnings call· Jun 2026(Q4 FY26)

    Madison Square Garden Sports Q4 FY26 earnings call MSGS

    Aug 13, 2026 Source

    Executive summary

    Madison Square Garden Sports Corp. Q4 FY26 — Knicks Championship Drives Record Performance & Rangers Spin-off Progresses

    MSG Sports concluded FY26 with a landmark Knicks NBA championship, driving record revenues and fan engagement, while also advancing the planned spin-off of its Rangers business to unlock shareholder value. The company saw robust demand across ticketing, merchandise, and partnerships, though it anticipates increased operating expenses and tax liabilities in the coming fiscal year. Management remains confident in continued growth and strategic flexibility post-separation.

    Highlights

    5
    • Knicks championship run led to record-breaking per game gate revenues in NBA history during the playoffs.

    • Highest ever single day of Knicks merchandise sales within 24 hours of clinching the NBA title.

    • Combined Knicks and Rangers social media following grew by over 2.2 million net new followers, reaching nearly 22 million by end of June.

    • Season ticket renewal rate expected to once again reach levels above 90% for the upcoming season.

    • Marketing partnerships saw significant new sales and renewals, including PwC, Polymarket, Lexus, Anheuser-Busch, and Infosys.

    Concerns

    5
    • Proposed tax law changes are estimated to result in approximately $16 million in additional income tax expense for FY28, with combined expense higher if the spin-off is completed.

    • Increased playoff-related expenses of approximately $11 million ($1.2 million per game) partially offset revenue gains.

    • SG&A expenses included $2.9 million related to the proposed spin-off transaction.

    • Expect higher team compensation and luxury tax in FY27 due to increased NBA/NHL salary caps and luxury tax thresholds.

    • Anticipate increased revenue sharing expense in FY27 due to ongoing revenue growth and the new NHL CBA.

    Guidance & targets

    8
    CategoryTargetConfidence
    Rangers spin-off completion
    by the end of October
    high materiality
    High
    FY27 Total Revenue Growth
    revenue growth across all [intermediate] categories
    high materiality
    High
    FY27 Team Compensation and Luxury Tax
    higher team compensation and luxury tax
    medium materiality
    High
    FY27 Revenue Sharing Expense
    increased revenue share expense
    medium materiality
    High
    FY28 Additional Income Tax Expense (pre-spin-off)
    approximately $16 million
    high materiality
    High
    Rangers Regular Season Home Games
    one more
    low materiality
    High
    Rangers Preseason Home Games
    one fewer
    low materiality
    High
    NHL Media Rights Fees (Rogers Deal)
    increase in our share of those media rights fees
    medium materiality
    High

    Operational metrics

    19
    Total Revenues
    $1.15 billion
    FY26

    Consolidated total revenues.

    Adjusted Operating Income (AOI)
    $58.7 million
    FY26

    Consolidated AOI.

    Total Revenues
    $278.7 millionvs $204 million in prior year period
    Q4 FY26

    Consolidated total revenues for the quarter.

    Event-related revenues
    $200.7 millionincreased 43% year-over-year
    Q4 FY26

    Mainly consists of ticket, food, beverage and merchandise revenues, inclusive of playoffs.

    Suites, sponsorship and signage revenues
    $39.1 millionincreased 23% year-over-year
    Q4 FY26

    Inclusive of playoffs.

    National and local media rights fees
    $27.7 millionessentially unchanged year-over-year
    Q4 FY26

    Reflected amended local telecast rights agreement and decrease in games available to MSG Networks, offset by higher national media rights fees due to NBA's new deals.

    Adjusted Operating Income (AOI)
    $39.6 millionvs adjusted operating loss of $16.8 million in prior year quarter
    Q4 FY26

    Reflected increases in revenues, partially offset by higher SG&A and direct operating expenses.

    Playoff-related expenses
    $11 million
    Q4 FY26

    Additional costs in connection with being in the playoffs, including direct operating expense, marketing, and administrative costs.

    Spin-off related expenses (SG&A)
    $2.9 million
    Q4 FY26

    Reflected in SG&A.

    Cash balance
    $164.5 million
    Q4 FY26

    At the end of the quarter.

    Debt balance
    $258.5 million
    Q4 FY26

    At the end of the quarter.

    Social media followers net adds
    2.2 million
    FY26

    Driven by the Knicks championship run.

    Playoff revenues
    $182 millionvs $115.2 million in prior year period
    Q4 FY26

    From 9 playoff games hosted at The Garden, including benefits of robust non-game day merchandise sales.

    Season ticket renewal rate
    above 90%once again reach levels
    Upcoming season (FY27)

    Off to a strong start with renewals.

    Merchandise per cap spending
    higheryear-over-year
    FY26

    Driven by unique merchandise collaborations and fan enthusiasm.

    Food and beverage per cap spending
    higheryear-over-year
    FY26

    Driven by fan enthusiasm.

    NBA salary cap increase
    $10.4 million
    2026-2027 season

    Impacts team compensation.

    NHL salary cap increase
    $8.5 million
    2026-2027 season

    Impacts team compensation.

    NBA luxury tax threshold increase
    $12.5 million
    2026-2027 season

    Impacts team compensation, measured based on roster at end of season.

    Industry KPIs

    2
    MetricValueDetails
    Member quality and retentionabove 90%%
    Live sports events rights roiincrease

    Deals & partnerships

    8
    PwCNew multiyear partnershipmultiyear

    Signed a new multiyear partnership.

    PolymarketNew multiyear partnershipmultiyear

    Signed a new multiyear partnership.

    LexusMultiyear renewal of partnershipmultiyear

    Reached a multiyear renewal.

    Anheuser-BuschMultiyear renewal of partnershipmultiyear

    Reached a multiyear renewal.

    InfosysMultiyear renewal of partnershipmultiyear

    Reached a multiyear renewal.

    Pavel DorofeyevRangers acquired forward

    Rangers acquired forward Pavel Dorofeyev.

    Marcus PettersonRangers acquired defensemen

    Rangers acquired defensemen Marcus Petterson.

    Sean DurziRangers acquired defensemen

    Rangers acquired defensemen Sean Durzi.

    Risks & headwinds

    5
    Increased income tax expense from new tax lawseffective FY28

    approximately $16 million in additional income tax expense for FY28 (excluding spin-off); combined expense higher post-spin-off

    Mitigation: Mindful of implications, spin-off provides strategic and financial flexibility to access funding.

    Higher playoff-related expensesQ4 FY26

    $11 million ($1.2 million per game) in Q4 FY26

    Mitigation: Offset by significant incremental business and revenue from championship run.

    Increased SG&A expenses due to spin-offQ4 FY26

    $2.9 million in Q4 FY26

    Mitigation: Part of the strategic transaction to create long-term shareholder value.

    Higher team compensation and luxury taxFY27

    NBA salary cap increased $10.4 million, NHL cap increased $8.5 million, NBA luxury tax threshold increased $12.5 million to $200 million-$244 million for 2026-2027 season

    Mitigation: Reflects continued investment in teams; expected to be offset by revenue growth tailwinds from championship.

    Increased revenue sharing expenseFY27

    Expected to be higher in FY27

    Mitigation: Due to ongoing revenue growth and new NHL CBA, which slightly changed calculation.

    What to watch in Q1 FY27

    5

    Rangers spin-off completion

    by end of October
    CurrentConfidential Form 10 filed, public filing expected this week
    TargetCompletion by end of October

    Why it matters

    This transaction aims to create two distinct publicly traded companies, enhancing shareholder value and providing strategic/financial flexibility.

    We anticipate publicly filing an updated Form 10 registration statement this week and currently expect to complete the spin-off by the end of October, subject to various conditions, including Board approval.

    Q&A highlights

    6

    Why spin off now given tax implications, and does it signal willingness to sell minority stakes?

    The spin-off aims to clarify asset valuation and provide strategic/financial flexibility. The company's stance on minority stake sales hasn't changed; it's not ruled out but nothing to report. Management is mindful of tax implications but believes the spin-off's flexibility benefits outweigh them, especially for funding.

    We believe that our proposed spin-off, as I mentioned earlier, would enable shareholders to more clearly evaluate each company's assets and growth prospects.

    asked by David Karnovsky · answered by Jamaal Lesane

    2 min read7 chapters

    Detailed Narrative

    01

    Rangers Spin-off Progress

    The company is pursuing a spin-off of its Rangers business from the Knicks, aiming to create two distinct publicly traded companies. A confidential Form 10 registration statement was filed in May, with a public filing expected this week, and completion anticipated by the end of October. This separation is intended to allow clearer evaluation of each company's assets and growth prospects, providing enhanced strategic and financial flexibility.

    02

    Knicks Championship Impact

    The Knicks' NBA championship run in FY26 significantly boosted financial results and fan engagement. Highlights included setting new league-wide records for per game gate revenues during the playoffs, achieving the highest-ever single day of merchandise sales post-championship, and adding over 2.2 million net new social media followers. This momentum is expected to create tailwinds across all business categories in FY27.

    03

    Season Ticket and Per Cap Spending

    Demand for both teams remained strong throughout the regular season, with season ticket renewals for the upcoming season expected to exceed 90%. While Rangers season ticket prices were not raised, Knicks prices were increased. The company also saw robust year-over-year growth in merchandise and food & beverage per cap spending at the arena for FY26.

    04

    Marketing Partnerships and Premium Hospitality

    FY26 was marked by significant new multiyear partnerships with PwC and Polymarket, as well as renewals with Lexus, Anheuser-Busch, and Infosys. The premium hospitality business also experienced strong new sales and renewal activity for suites at The Garden, with several renovated Lexus level suites contributing to expected incremental revenue in FY27.

    05

    Financial Performance and Cost Structure

    For Q4 FY26, total revenues increased to $278.7 million from $204 million year-over-year, driven by a 43% increase in event-related revenues and a 23% increase in suites, sponsorship, and signage. Adjusted operating income was $39.6 million, up from a $16.8 million loss in the prior year quarter. This was partially offset by higher playoff-related expenses of approximately $11 million and $2.9 million in spin-off related SG&A expenses.

    06

    Tax Law Changes and Operating Expenses

    New tax laws, effective FY28, are estimated to result in approximately $16 million in additional income tax expense for the company, with a higher combined impact post-spin-off. The company also anticipates higher team compensation and luxury tax in FY27 due to increased NBA and NHL salary caps and luxury tax thresholds, alongside increased revenue sharing expense from ongoing revenue growth and the new NHL CBA.

    07

    Media Rights Landscape

    The company's local media rights agreements with MSG Networks run through the '28/'29 seasons, with management expressing confidence in the value of local media coverage. The NHL's new 12-year media rights agreement with Rogers Communications will lead to an increased share of media rights fees for the Rangers starting this upcoming season. Management expects the NHL to maximize opportunities for its U.S. deals, which run through the '27/'28 season.

    AI-generated summary of the company’s earnings call. Not investment advice.