SUPPLEMENTARY DATA (Tables)
|
9 Months Ended |
Sep. 30, 2026 |
|---|
| SUPPLEMENTARY DATA [Abstract] |
|
| Summary of Other Current Assets |
The following is a summary of other current assets (in thousands):
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
September 30, |
|
|
December 31, |
|
|
|
2026 |
|
|
2025 |
|
Prepaid sign-on fee for hospitality rights |
|
|
100,000 |
|
|
|
100,000 |
|
Other current receivables |
|
|
75,549 |
|
|
|
36,341 |
|
Inventory |
|
|
48,835 |
|
|
|
57,126 |
|
Prepaid taxes |
|
|
41,638 |
|
|
|
56,882 |
|
Insurance recovery receivables (Note 14) (1) |
|
|
38,900 |
|
|
|
— |
|
Prepaid event and production-related costs |
|
|
24,973 |
|
|
|
33,406 |
|
Amounts due from the Group (Note 16) |
|
|
10,442 |
|
|
|
7,259 |
|
Assets held for sale |
|
|
9,625 |
|
|
|
— |
|
Prepaid insurance |
|
|
2,590 |
|
|
|
8,983 |
|
Other |
|
|
71,202 |
|
|
|
50,021 |
|
Total |
|
$ |
423,754 |
|
|
$ |
350,018 |
|
(1)Of the total $72.6 million of insurance recoveries associated with stockholder litigation related to WWE, the Company's insurance carriers made payments of $33.7 million as of September 30, 2026.
|
| Summary of Accrued Liabilities |
The following is a summary of accrued liabilities (in thousands):
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
September 30, |
|
|
December 31, |
|
|
|
2026 |
|
|
2025 |
|
Event and production-related costs |
|
$ |
209,924 |
|
|
$ |
147,628 |
|
Payroll-related costs |
|
|
115,163 |
|
|
|
200,373 |
|
Legal settlements (Note 14) (1) |
|
|
81,250 |
|
|
|
— |
|
Legal and professional fees |
|
|
66,345 |
|
|
|
45,775 |
|
Interest |
|
|
25,124 |
|
|
|
24,815 |
|
Accrued customer refunds |
|
|
7,282 |
|
|
|
32,702 |
|
Accrued capital expenditures |
|
|
6,389 |
|
|
|
8,724 |
|
Other |
|
|
69,867 |
|
|
|
66,286 |
|
Total |
|
$ |
581,344 |
|
|
$ |
526,303 |
|
(1)Of the total $105.0 million of legal settlement associated with stockholder litigation related to WWE, payments of $23.7 million were made to the plaintiffs as of September 30, 2026.
|
| Summary of Other Current Liabilities |
The following is a summary of other current liabilities (in thousands):
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
September 30, |
|
|
December 31, |
|
|
|
2026 |
|
|
2025 |
|
Collections due to third parties (1) |
|
$ |
860,531 |
|
|
$ |
333,550 |
|
Federal income tax payable |
|
|
57,657 |
|
|
|
9,410 |
|
Amounts due to the Group (Note 16) |
|
|
28,626 |
|
|
|
31,890 |
|
Other |
|
|
9,160 |
|
|
|
9,738 |
|
Total |
|
$ |
955,974 |
|
|
$ |
384,588 |
|
(1)Collections due to third parties represents amounts collected in advance for event-related services and other contractual obligations, most of which is payable to third-party rights holders under contractual agreements.
|