Sphere Entertainment Co.

Sphere Entertainment Co. is a Nevada corporation with its principal executive office at Two Pennsylvania Plaza, New York, NY, 10121. Unless the context otherwise requires, all references to we, us, our, Sphere Entertainment or the Company refer collectively to Sphere Entertainment Co., 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 (this Form 10-K ) through Sphere Entertainment Group, LLC ( Sphere Entertainment Group ) and MSG Networks Inc. (together with its subsidiaries, MSG Networks ), and each of their direct and indirect subsidiaries. The Company (formerly Madison Square Garden Entertainment Corp.) was incorporated on November 21, 2019 as a direct, wholly-owned subsidiary of Madison Square Garden Sports Corp. ( MSG Sports ). On April 17, 2020 (the 2020 Entertainment Distribution Date ), MSG Sports distributed all outstanding common stock of the Company to MSG Sports’ stockholders (the 2020 Entertainment Distribution ). On July 9, 2021, MSG Networks Inc. merged with a subsidiary of the Company and became a wholly-owned subsidiary of the Company (the Networks Merger ). On April 20, 2023 (the MSGE Distribution Date ), the Company distributed approximately 67% of the outstanding common stock of MSGE Spinco, Inc. (now known as Madison Square Garden Entertainment Corp.