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SPHR · 10-Q filed May 5, 2026

SPHR earnings analysis

What we found in SPHR's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Sphere Entertainment Co. reported robust Q1 2026 results with revenues of $386.4 million, up 38% year-over-year, significantly exceeding estimates. The company achieved a notable EPS loss of $0.04 against expectations of a much larger loss of $0.41, indicating improved operational efficiency and demand for its offerings, particularly in the Sphere segment.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Growth of 38% YoY
Total revenue for Q1 2026 was $386.4 million, a 38% increase from $280.6 million in Q1 2025.
EPS Loss Significantly Narrowed
EPS improved to a loss of $0.04, significantly better than the expected loss of $0.41.
Sphere Segment Revenue Up 69%
The Sphere segment reported revenue of $266 million, a 69% increase from $157.5 million in the same quarter last year.
Improved Operating Income
Operating income for Q1 2026 was $7.2 million compared to an operating loss of $78.6 million in Q1 2025.
Strong Cash Generation
Net cash provided by operating activities was $136.2 million for the quarter, a significant increase from $6.3 million in Q1 2025.
Liquidity Position Strengthened
Unrestricted cash increased to $629.1 million, up from $507.8 million at the end of 2025.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

High Operating Expenses
Direct operating expenses rose 7%, amounting to $169.6 million, which could pressure future margins.
Declining MSG Networks Revenue
MSG Networks segment revenues decreased by 2% to $120.4 million, primarily due to lower advertising revenue.
Heavy Debt Load
Total debt outstanding was $810.4 million, raising concerns about liquidity amid high interest rates and refinancing risks.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$-0.04
Segment
Sphere
Segment
MSG Networks
Guidance

What they said about what is next.

Management maintains a cautious outlook without specific numeric guidance.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · February 12, 2026
Sphere Entertainment’s 10-K emphasizes a strategy of scaling its immersive Sphere venue network and monetizing original content, advertising/sponsorship and premium hospitality alongside its MSG Networks media assets.…
10-Q · November 4, 2025
Sphere Entertainment reported revenue of $262,511,000 for the quarter ended September 30, 2025, up from $227,913,000 a year ago, driven by strong growth in the Sphere segment. Despite higher revenue and positive…
10-Q · May 8, 2025
Sphere reported quarterly revenue of $280.6M, down from $321.3M a year ago, while operating loss widened to $78.6M and diluted loss per share increased to $(2.27). Operating cash flow collapsed to $6.3M and free cash…
10-K · August 14, 2024
Sphere Entertainment’s 10-K emphasizes a dual-business strategy: build and monetize a next-generation venue platform (Sphere in Las Vegas) using proprietary immersive technologies and original content, while operating…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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