Endeavor (EDR) 10-Q9 May 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2023	Apr. 28, 2023
Document Information [Line Items]
Document Type	10-Q
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Registrant Name	ENDEAVOR GROUP HOLDINGS, INC.
Entity Central Index Key	0001766363
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Securities Act File Number	001-40373
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Address, State or Province	CA
Entity Incorporation, State or Country Code	DE
Title of 12(b) Security	Class A Common Stock, par value $0.00001 per share
Trading Symbol	EDR
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Address, Address Line One	9601 Wilshire Boulevard
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Beverly Hills
Entity Address, Postal Zip Code	90210
Entity Tax Identification Number	83-3340169
City Area Code	310
Local Phone Number	285-9000
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		299,972,938
Common Class X [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		175,617,906
Common Class Y [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		227,523,031

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 718,658	$ 767,828
Restricted cash	267,605	278,165
Accounts receivable	991,618	917,000
Deferred costs	283,326	268,524
Assets held for sale	5,984	12,013
Other current assets	271,018	293,206
Total current assets	2,538,209	2,536,736
Property and equipment, net	711,589	696,302
Operating lease right-of-use assets	337,422	346,550
Intangible assets, net	2,190,078	2,205,583
Goodwill	5,302,070	5,284,697
Investments	348,548	336,973
Deferred income taxes	804,981	771,382
Other assets	386,793	325,619
Total assets	12,619,690	12,503,842
Current Liabilities:
Accounts payable	615,232	600,605
Accrued liabilities	531,381	525,239
Current portion of long-term debt	88,686	88,309
Current portion of operating lease liabilities	68,673	65,381
Deferred revenue	730,034	716,147
Deposits received on behalf of clients	247,776	258,414
Liabilities held for sale	0	2,672
Current portion of tax receivable agreement liability	154,893	50,098
Other current liabilities	106,359	107,675
Total current liabilities	2,543,034	2,414,540
Long-term debt	5,062,508	5,080,237
Long-term operating lease liabilities	314,556	327,888
Long-term tax receivable agreement liability	842,935	961,623
Other long-term liabilities	459,693	412,982
Total liabilities	9,222,726	9,197,270
Commitments and contingencies (Note 16)
Redeemable non-controlling interests	254,239	253,079
Shareholders'/Members' Equity:
Additional paid-in capital	2,248,015	2,120,794
Accumulated deficit	(208,188)	(216,219)
Accumulated other comprehensive loss	(14,997)	(23,736)
Members' Equity:
Total Endeavor Group Holdings, Inc. shareholders' equity	2,024,835	1,880,844
Nonredeemable non-controlling interests	1,117,890	1,172,649
Total shareholders' equity	3,142,725	3,053,493
Total liabilities, redeemable interests and shareholders' equity	12,619,690	12,503,842
Common Class A [Member]
Shareholders'/Members' Equity:
Common stock value	2	2
Common Class B [Member]
Shareholders'/Members' Equity:
Common stock value	0	0
Common Class C [Member]
Shareholders'/Members' Equity:
Common stock value	0	0
Common Class X [Member]
Shareholders'/Members' Equity:
Common stock value	1	1
Common Class Y [Member]
Shareholders'/Members' Equity:
Common stock value	$ 2	$ 2

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Net of allowance for doubtful accounts	$ 57,128	$ 54,766
Common Class A [Member]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	299,352,355	290,541,729
Common Stock, shares outstanding	299,352,355	290,541,729
Common Class B [Member]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	0	0
Common Stock, shares outstanding	0	0
Common Class C [Member]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	0	0
Common Stock, shares outstanding	0	0
Common Class X [Member]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	4,983,448,411	4,987,036,068
Common stock, shares issued	175,912,198	182,077,479
Common Stock, shares outstanding	175,912,198	182,077,479
Common Class Y [Member]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	989,681,838	997,261,325
Common stock, shares issued	227,523,031	227,836,134
Common Stock, shares outstanding	227,523,031	227,836,134

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 1,596,837	$ 1,473,763
Operating expenses:
Direct operating costs	724,282	694,641
Selling, general and administrative expenses	669,213	540,206
Insurance recoveries	0	(993)
Depreciation and amortization	66,751	65,994
Total operating expenses	1,460,246	1,299,848
Operating income	136,591	173,915
Other (expense) income:
Interest expense, net	(85,097)	(59,272)
Tax receivable agreement liability adjustment	2,344	(53,497)
Other income, net	24,433	459,941
Income before income taxes and equity losses of affiliates	78,271	521,087
Provision for (benefit from) income taxes	35,470	(17,234)
Income before equity losses of affiliates	42,801	538,321
Equity losses of affiliates, net of tax	(6,546)	(20,655)
Net income	36,255	517,666
Less: Net income attributable to non-controlling interests	28,224	198,120
Net income attributable to Endeavor Group Holdings, Inc.	$ 8,031	$ 319,546
Basic	$ 0.03	$ 1.19
Diluted	$ 0.03	$ 1.16
Weighted Average Number of Shares Outstanding, Basic	291,936,777	268,489,176
Weighted Average Number of Shares Outstanding, Diluted	295,285,241	443,038,617

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 36,255	$ 517,666
Change in unrealized gains/losses on cash flow hedges:
Unrealized gains on forward foreign exchange contracts	0	184
Reclassification of gains to net income for forward foreign exchange contracts	0	(786)
Unrealized (losses) gains on interest rate swaps	(1,036)	48,194
Reclassification of (gains) losses to net income for interest rate swaps	(11,802)	7,333
Foreign currency translation adjustments	22,331	(648)
Reclassification of foreign currency translation losses (gains) to net income for business divestitures	3,270	(127)
Total comprehensive income, net of tax	49,018	571,816
Less: Comprehensive income attributable to non-controlling interests	31,924	218,615
Comprehensive income attributable to Endeavor Group Holdings, Inc.	$ 17,094	$ 353,201

Consolidated Statements of Rede

Consolidated Statements of Redeemable Interests and Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Accumulated Other Comprehensive Loss [Member]	Parent [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Redeemable Stock [Member] Noncontrolling Interest [Member]	Nonredeemable Non-controlling Interests [Member] Noncontrolling Interest [Member]	Common Class A [Member]	Class X Common Stock [Member]	Class Y Common Stock [Member]
Beginning balance at Dec. 31, 2021	$ 2,121,463	$ (80,535)	$ 1,247,046	$ 1,624,201	$ (296,625)	$ 209,863	$ 874,417	$ 2	$ 1	$ 2
Beginning Balance (shares) at Dec. 31, 2021								265,553,327	186,222,061	238,154,296
Comprehensive income	567,580	33,655	353,201		319,546	4,236	214,379
Equity-based compensation	48,875		45,522	45,522		1,127	3,353
Distributions	(351)						(351)
Accretion of redeemable non- controlling interests	(27,308)		(27,308)	(27,308)		27,308
Acquisition of non-controlling interests	5,100		1,346	1,346			3,754
Issuance of Class A common stock due to exchanges								9,233,445	(9,254,304)	(2,738,675)
Issuance of Class A common stock due to releases of RSUs								911,757
Non-controlling interests for sale of businesses	7,884						7,884
Equity reallocation between controlling and non-controlling interests		(2,548)	49,861	52,409			(49,861)
Equity impact of tax receivable agreement and deferred taxes arising from EOC units and Endeavor Manager units exchanges	681		681	681
Ending balance at Mar. 31, 2022	2,723,924	(49,428)	1,670,349	1,696,851	22,921	242,534	1,053,575	$ 2	$ 1	$ 2
Ending Balance (shares) at Mar. 31, 2022								275,698,529	176,967,757	235,415,621
Beginning balance at Dec. 31, 2022	3,053,493	(23,736)	1,880,844	2,120,794	(216,219)	253,079	1,172,649	$ 2	$ 1	$ 2
Beginning Balance (shares) at Dec. 31, 2022								290,541,729	182,077,479	227,836,134
Comprehensive income	31,609	9,063	17,094		8,031	17,409	14,515
Equity-based compensation	82,156		77,166	77,166		(1,527)	4,990
Distributions	(19,724)					(6,567)	(19,724)
Accretion of redeemable non- controlling interests	(1,387)		(1,387)	(1,387)		1,387
Acquisition of non-controlling interests	2,475					(715)	2,475
Issuance of Class A common stock due to exchanges								6,165,281	(6,165,281)	(313,103)
Issuance of Class A common stock due to releases of RSUs								2,645,345
Non-controlling interests for sale of businesses						(8,827)
Equity impact of tax receivable agreement and deferred taxes arising from EOC units and Endeavor Manager units exchanges	(5,897)		(5,897)	(5,897)
Ending balance at Mar. 31, 2023	$ 3,142,725	$ (14,997)	$ 2,024,835	$ 2,248,015	$ (208,188)	$ 254,239	$ 1,117,890	$ 2	$ 1	$ 2
Ending Balance (shares) at Mar. 31, 2023								299,352,355	175,912,198	227,523,031

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 36,255	$ 517,666
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	66,751	65,994
Amortization and write-off of original issue discount and deferred financing cost	4,656	5,099
Amortization of content costs	4,026	9,848
(Gain) loss on sale/disposal and impairment of assets	(1,097)	1,108
Gain on business divestiture	(6,183)	(478,641)
Equity-based compensation expense	78,691	50,856
Change in fair value of contingent liabilities	(177)	790
Change in fair value of equity investments with and without readily determinable fair value	(681)	(1,851)
Change in fair value of financial instruments	(16,991)	6,915
Equity losses of affiliates	6,546	20,655
Net provision for allowance for doubtful accounts	2,083	5,128
Net (gain) loss on foreign currency transactions	(5,248)	8,487
Distributions from affiliates	1,369	2,009
Tax receivable agreement liability adjustment	(2,344)	53,497
Income taxes	26,462	(25,787)
Other, net	226	(442)
Changes in operating assets and liabilities - net of acquisitions and divestiture:
Increase in receivables	(73,379)	(157,050)
Decrease/(increase) in other current assets	21,302	(4,960)
Increase in other assets	(55,225)	(37,183)
(Increase)/decrease in deferred costs	(11,824)	87,278
Increase/(decrease) in deferred revenue	10,068	(153,627)
Increase/(decrease) in accounts payable and accrued liabilities	23,590	(92,547)
Decrease in tax receivable agreement liability	(12,559)	0
Increase in other liabilities	405	58,660
Net cash provided by (used in) operating activities	96,722	(58,098)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	(12,237)	(64,168)
Purchases of property and equipment	(55,055)	(21,840)
Proceeds from business divestiture, net of cash sold	9,275	649,706
Proceeds from sale of assets	1,218	110
Investments in affiliates	(18,888)	(18,708)
Other, net	1,567	(361)
Net cash (used in) provided by investing activities	(74,120)	544,739
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings	0	7,037
Payments on borrowings	(22,161)	(21,528)
Payments under tax receivable agreement	(37,534)	0
Distributions	(26,291)	(351)
Redemption payments related to pre-IPO units	(1,500)	(7,067)
Acquisition of non-controlling interests	(500)	4,600
Payments of contingent and deferred consideration related to acquisitions	(1,971)	(1,697)
Other, net	95	(137)
Net cash used in financing activities	(89,862)	(19,143)
Change in cash, cash equivalents and restricted cash balances held for sale	4,062	28,736
Effect of exchange rate changes on cash, cash equivalents and restricted cash	3,468	319
(Decrease) increase in cash, cash equivalents and restricted cash	(59,730)	496,553
Cash, cash equivalents and restricted cash at beginning of year	1,045,993	1,793,036
Cash, cash equivalents and restricted cash at end of period	$ 986,263	$ 2,289,589

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	3 Months Ended
DESCRIPTION OF BUSINESS AND ORGANIZATION	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	1. DESCRIPTION OF BUSINESS AND ORGANIZATION Endeavor Group Holdings, Inc. (the "Company" or "EGH") was incorporated as a Delaware corporation in January 2019. The Company was formed as a holding company for the purpose of completing an initial public offering ("IPO"), which closed in May 2021, and other related transactions in order to carry on the business of Endeavor Operating Company, LLC (d.b.a. Endeavor) and its subsidiaries (collectively, "Endeavor" or "EOC"). As the sole managing member of Endeavor Manager, LLC ("Endeavor Manager"), which in turn is the sole managing member of EOC, the Company operates and controls all the business and affairs of Endeavor, and through Endeavor and its subsidiaries, conducts the Company’s business. The Company is a global sports and entertainment company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") for reporting interim financial information and should be read in conjunction with the Company’s consolidated financial statements and accompanying footnotes in our Annual Report on Form 10-K for the year ended December 31, 2022. Certain information and note disclosures normally included in the annual financial statements have been condensed or omitted from these interim financial statements. The interim consolidated financial statements as of March 31, 2023 and for the three months ended March 31, 2023 and 2022 are unaudited; however, in the opinion of management, such interim consolidated financial statements reflect all adjustments, consisting solely of normal and recurring adjustments, necessary for a fair statement of its financial position, results of operations and cash flows for the interim periods presented. Certain prior year amounts were reclassified to conform to the current year presentation, including impacts for changes in the Company’s reportable segments as described in Note 15 . Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and the accompanying disclosures. Significant accounting policies that contain subjective management estimates and assumptions include those related to revenue recognition, allowance for doubtful accounts, the fair value of acquired assets and liabilities associated with acquisitions, the fair value of the Company’s reporting units and the assessment of goodwill, other intangible assets and long-lived assets for impairment, consolidation, investments, redeemable non-controlling interests, the fair value of equity-based compensation, tax receivable agreement liability, income taxes and contingencies. Management evaluates these estimates using historical experience and other factors, including the general economic environment and actions it may take in the future. The Company adjusts such estimates when facts and circumstances dictate. However, these estimates may involve significant uncertainties and judgments and cannot be determined with precision. In addition, these estimates are based on management’s best judgment at a point in time and as such, these estimates may ultimately differ from actual results. Changes in estimates resulting from weakness in the economic environment or other factors beyond the Company’s control could be material and would be reflected in the Company’s consolidated financial statements in future periods.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS	Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	3. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements In March 2022, the FASB issued ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method. This ASU clarifies the guidance in ASC 815 on fair value hedge accounting of interest rate risk for portfolios of financial assets, expanding the scope of this guidance to allow entities to apply the portfolio layer method to portfolios of all financial assets, including both prepayable and nonprepayable financial assets. The amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. In March 2022, the FASB issued ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance on troubled debt restructurings (TDRs) for creditors in ASC 310-40 and amends the guidance on "vintage disclosures" to require disclosure of current-period gross write-offs by year of origination. The ASU also updates the requirements related to accounting for credit losses under ASC 326 and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. For entities that have already adopted ASU 2016-13, which the Company has, the amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. In September 2022, the FASB issued ASU 2022-04, Liabilities–Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations. This ASU enhances the transparency of supplier finance programs. The amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. In December 2022, the FASB issued ASU 2022-05, Transition for Sold Contracts. This ASU amends the transition guidance in ASU 2018-12, Targeted Improvements to the Accounting for Long-Duration Contracts, to make targeted improvements to its guidance on long-duration contracts issued by an insurance entity. The amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. Recently Issued Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. Adoption of the expedients and exceptions was permitted upon issuance of this update through December 31, 2022. However, in December 2022, the FASB issued ASU 2022-06, Deferral of the Sunset Date of Topic 848, in order to defer the sunset date of ASC 848 until December 31, 2024. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurements (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This ASU clarifies the guidance in Topic 820, Fair Value Measurement, when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of that security. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption will not have a material effect on the Company’s financial position or results of operations. In March 2023, the FASB issued ASU 2023-01, Leases (Topic 842): Common Control Arrangements. This ASU amends certain provisions in Topic 842, Leases, that apply to arrangements between related parties under common control. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption will not have a material effect on the Company’s financial position or results of operations. In March 2023, the FASB issued ASU 2023-02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force). This ASU allows a reporting entity to elect to account for its tax equity investments by using the proportional amortization method regardless of the program from which it receives income tax credits, provided certain conditions are met. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption will not have a material effect on the Company’s financial position or results of operations.

ACQUISITIONS AND DIVESTITURES

ACQUISITIONS AND DIVESTITURES	3 Months Ended
ACQUISITIONS AND DIVESTITURES	Mar. 31, 2023
Business Combinations [Abstract]
ACQUISITIONS AND DECONSOLIDATION	4. ACQUISITIONS AND DIVESTITURES 2023 ACQUISITION In March 2023, the Company completed an acquisition for a total purchase price of $ 16.8 million including contingent consideration with a fair value of $ 0.8 million. The Company recorded $ 13.6 million of goodwill and $ 7.5 million of intangible assets, of which the weighted average useful life ranges from 4 to 8 years. The goodwill was assigned to the Representation segment and is deductible for tax purposes. 2022 ACQUISITIONS Diamond Baseball Holdings In January 2022, the Company acquired four additional Professional Development League clubs (the "PDL Clubs"), which were being operated under the Diamond Baseball Holdings ("DBH") umbrella. DBH supported the PDL Clubs' commercial activities, content strategy and media rights. The combined aggregate purchase price for these four acquisitions was $ 64.2 million. The Company incurred $ 0.6 million in transaction related costs in connection with these acquisitions. The costs were expensed as incurred and included in selling, general and administrative expenses in the consolidated statement of operations. The goodwill was assigned to the Owned Sports Properties segment. The weighted average life of finite-lived intangible assets acquired for these four PDL Clubs was 18.7 years. In September 2022, the Company sold its PDL Clubs that operated under the DBH umbrella. Allocation of Purchase Price The acquisitions were accounted for as business combinations and the fair values of the assets acquired and liabilities assumed in the business combinations are as follows (in thousands): Accounts receivable $ 89 Other current assets 491 Property and equipment 4,403 Right of use assets 7,270 Other assets 103 Intangible assets: Customer relationships 1,960 Other 35,410 Goodwill 25,585 Accounts payable and accrued expenses ( 93 ) Other current liabilities ( 56 ) Operating lease liability ( 9,470 ) Deferred revenue ( 1,455 ) Net assets acquired $ 64,237 2022 DIVESTITURE In February 2021, the Company signed a new franchise agreement and side letter (the "Franchise Agreements") directly with the Writer’s Guild of America East and the Writer’s Guild of America West (collectively, the "WGA"). These Franchise Agreements included terms that, among other things, prohibited the Company from (a) negotiating packaging deals after June 30, 2022 and (b) having more than a 20% non-controlling ownership or other financial interest in, or being owned or affiliated with any individual or entity that has more than a 20% non-controlling ownership or other financial interest in, any entity or individual engaged in the production or distribution of works written by WGA members under a WGA collective bargaining agreement. The sale of 80% of the restricted Endeavor Content business closed in January 2022. The Company received cash proceeds of $ 666.3 million and divested $ 16.6 million of cash and restricted cash on the date of sale. The retained 20% interest of the restricted Endeavor Content business is accounted for as an equity method investment and was valued at $ 196.3 million at the date of sale. The fair value of the retained 20% interest of the restricted Endeavor Content business was determined using the market approach. The key input assumption was the transaction price paid for the Company's 80% interest in the restricted Endeavor Content business. The Company recorded a net gain of $ 463.6 million, inclusive of a $ 121.1 million gain related to the remeasurement of the retained interest in the restricted Endeavor Content business to fair value and $ 15.0 million of transaction costs, in other income, net during the three months ended March 31, 2022. The restricted Endeavor Content business was included in the Company’s Representation segment prior to the sale.

SUPPLEMENTARY DATA

SUPPLEMENTARY DATA	3 Months Ended
SUPPLEMENTARY DATA	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTARY DATA	5. SUPPLEMENTARY DATA Accrued Liabilities The following is a summary of accrued liabilities (in thousands): March 31, December 31, 2023 2022 Accrued operating expenses $ 287,999 $ 254,737 Payroll, bonuses and benefits 140,274 176,315 Other 103,108 94,187 Total accrued liabilities $ 531,381 $ 525,239 Allowance for Doubtful Accounts The changes in the allowance for doubtful accounts are as follows (in thousands): Balance at Additions/Charged Balance at Beginning to Costs and Foreign End of of Year Expenses, Net Deductions Exchange Period Allowance for doubtful accounts Three Months Ended March 31, 2023 $ 54,766 $ 6,268 $ ( 4,185 ) $ 279 $ 57,128 Supplemental Cash Flow The Company’s supplemental cash flow information is as follows (in thousands): Three Months Ended March 31, 2023 2022 Supplemental information: Cash paid for interest $ 82,834 $ 47,038 Cash payments for income taxes 14,708 7,751 Non-cash investing and financing activities: Capital expenditures included in accounts payable and accrued liabilities $ 22,922 $ 11,639 Contingent consideration provided in connection with acquisitions 844 — Accretion of redeemable non-controlling interests 1,387 27,308 Investment in affiliates retained from a business divestiture — 196,345 Items arising from EOC units and Endeavor Manager units exchanges: Establishment of liabilities under tax receivable agreement 38,544 3,858 Deferred tax asset 32,647 4,539

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	6. GOODWILL AND INTANGIBLE ASSETS Goodwill The changes in the carrying value of goodwill are as follows (in thousands): Owned Sports Properties Events, Experiences & Rights Representation Sports Data Total Balance — December 31, 2022 $ 2,674,038 $ 2,112,403 $ 498,256 $ — $ 5,284,697 Acquisitions — — 13,607 — 13,607 Reclassification — ( 607,427 ) — 607,427 — Foreign currency translation and other — 1,706 5 2,055 3,766 Balance — March 31, 2023 $ 2,674,038 $ 1,506,682 $ 511,868 $ 609,482 $ 5,302,070 The reclassification of goodwill during the three months ended March 31, 2023 reflects the relative fair value allocation of the goodwill related to the businesses that were reclassified into the new segment, Sports Data & Technology, as described in Note 15 . Intangible Assets The following table summarizes information relating to the Company’s identifiable intangible assets as of March 31, 2023 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.1 $ 1,053,861 $ ( 359,474 ) $ 694,387 Customer and client relationships 6.9 1,468,241 ( 1,090,655 ) 377,586 Internally developed technology 6.5 279,392 ( 101,851 ) 177,541 Other 4.3 49,295 ( 44,726 ) 4,569 $ 2,850,789 $ ( 1,596,706 ) $ 1,254,083 Indefinite-lived: Trade names 450,069 — 450,069 Owned events 471,737 — 471,737 Other 14,189 — 14,189 Total intangible assets $ 3,786,784 $ ( 1,596,706 ) $ 2,190,078 The following table summarizes information relating to the Company’s identifiable intangible assets as of December 31, 2022 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.1 $ 1,048,530 $ ( 343,895 ) $ 704,635 Customer and client relationships 6.9 1,464,584 ( 1,073,017 ) 391,567 Internally developed technology 6.5 276,094 ( 92,573 ) 183,521 Other 4.2 45,255 ( 44,654 ) 601 $ 2,834,463 $ ( 1,554,139 ) $ 1,280,324 Indefinite-lived: Trade names 447,559 — 447,559 Owned events 463,481 — 463,481 Other 14,219 — 14,219 Total intangible assets $ 3,759,722 $ ( 1,554,139 ) $ 2,205,583 Intangible asset amortization expense was $ 41.2 million and $ 42.9 million for the three months ended March 31, 2023 and 2022 , respectively.

INVESTMENTS

INVESTMENTS	3 Months Ended
INVESTMENTS	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	7. INVESTMENTS The following is a summary of the Company’s investments (in thousands): March 31, December 31, 2023 2022 Equity method investments $ 202,721 $ 209,523 Equity investments without readily determinable fair values 145,689 127,297 Equity investments with readily determinable fair values 138 153 Total investments $ 348,548 $ 336,973 Equity Method Investments As of March 31, 2023 and December 31, 2022, the Company held various investments in non-marketable equity instruments of private companies. As of March 31, 2023, the Company’s equity method investments are primarily comprised of the restricted Endeavor Content business (now operating under the name Fifth Season) and Sports News Television Limited. The Company’s ownership of its equity method investments ranges from 6 % to 50 % as of March 31, 2023. In January 2022, in connection with the Company's sale of 80 % of the restricted Endeavor Content business, the Company retained 20 % ownership in the restricted Endeavor Content business ("Fifth Season"). The investment is accounted for as an equity method investment. The Company’s share of the net loss of Fifth Season for the three months ended March 31, 2023 and 2022 were $ 8.5 million and $ 2.9 million, respectively, and was recognized within equity losses of affiliates in the consolidated statements of operations. As of March 31, 2023 , the Company’s ownership in Learfield IMG College was approximately 42 %. The Company’s share of the net loss of Learfield IMG College for the three months ended March 31, 2023 and 2022 was none and $ 21.5 million, respectively, and was recognized within equity losses of affiliates in the consolidated statements of operations. The Company is no longer recognizing its share of their net losses given that the investment carrying value is zero . Equity Investments without Readily Determinable Fair Values As of March 31, 2023 and December 31, 2022, the Company held various investments in non-marketable equity instruments of private companies. For the three months ended March 31, 2023 and 2022 , the Company performed its assessment on its investments without readily determinable fair values and recorded an increase of $ 0.7 million and $ 1.9 million, respectively, in other income, net in the consolidated statements of operations. The increases were due to observable price changes. For the three months ended March 31, 2023 , the Company sold two investments for net consideration of $ 2.3 million and recorded related gains of $ 1.1 million. No investments were sold during the three months ended March 31, 2022.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	3 Months Ended
FINANCIAL INSTRUMENTS	Mar. 31, 2023
Financial Instrument Disclosure [Abstract]
FINANCIAL INSTRUMENTS	8. FINANCIAL INSTRUMENTS The Company enters into forward foreign exchange contracts that economically hedge certain of its foreign currency risks, although hedge accounting does not apply or the Company elects not to apply hedge accounting. In addition, the Company enters into interest rate swaps to hedge certain of its interest rate risks on its debt. The Company monitors its positions with, and the credit quality of, the financial institutions that are party to its financial transactions. As of March 31, 2023, the Company had the following outstanding forward foreign exchange contrac ts (all outstanding contracts have maturities of less than 12 months from March 31, 2023 , with the exception of nine contracts which mature within 15 months from such date) (in thousands except for exchange rates): Foreign Currency Foreign US Dollar Weighted Average British Pound Sterling £ 86,056 in exchange for $ 105,741 £ 0.81 Euro € 20,355 in exchange for $ 21,823 € 0.93 Singapore Dollar S$ 9,600 in exchange for $ 7,333 S$ 1.31 For forward foreign exchange contracts designated as cash flow hedges, the Company recognized net gains in accumulated other comprehensive loss of $ 0.3 million for the three months ended March 31, 2022 . The Company reclassified a $ 0.8 million gain into net income for the three months ended March 31, 2022 in connection with the sale of the restricted Endeavor Content business and is included in the gain as described in Note 4. The Company did no t recognize any net gains or losses in accumulated other comprehensive loss and did no t reclassify any gains or losses into net income for the three months ended March 31, 2023. For forward foreign exchange contracts not designated as cash flow hedges, the Company recorded a net gain (loss) of $ 3.2 million and $( 1.3 ) million for the three months ended March 31, 2023 and 2022, respectively, in other income, net in the consolidated statements of operations. In certain circumstances, the Company enters into contracts that are settled in currencies other than the functional or local currencies of the contracting parties. Accordingly, these contracts consist of the underlying operational contract and an embedded foreign currency derivative element. Hedge accounting is not applied to the embedded foreign currency derivative element. The Company recorded a net gain of $ 0.9 million and $ 0.5 million for the three months ended March 31, 2023 and 2022, respectively, in other income, net in the consolidated statements of operations. In addition, the Company has entered into interest rate swaps for portions of its 2014 Credit Facilities and other variable interest bearing debt and has designated them cash flow hedges. For the three months ended March 31, 2023 and 2022, the Company recorded (losses) gains of $( 1.0 ) million and $ 47.7 million in accumulated other comprehensive income (loss) and reclassified gains (losses) of $ 11.8 million and $( 7.3 ) million into net income, respectively.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
FAIR VALUE MEASUREMENTS	Mar. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	9. FAIR VALUE MEASUREMENTS The fair value hierarchy is composed of the following three categories: Level 1 —Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 —Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 —Inputs to the valuation methodology are unobservable and significant to the fair value measurements. The following tables present, for each of the fair value hierarchy levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis (in thousands): Fair Value Measurements as of March 31, 2023 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 138 $ — $ — $ 138 Interest rate swaps — 60,430 — 60,430 Forward foreign exchange contracts — 1,077 — 1,077 Total $ 138 $ 61,507 $ — $ 61,645 Liabilities: Contingent consideration $ — $ — $ 3,167 $ 3,167 Forward foreign exchange contracts — 6,489 — 6,489 Total $ — $ 6,489 $ 3,167 $ 9,656 Fair Value Measurements as of December 31, 2022 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 153 $ — $ — $ 153 Interest rate swaps — 75,865 — 75,865 Total $ 153 $ 75,865 $ — $ 76,018 Liabilities: Contingent consideration $ — $ — $ 4,524 $ 4,524 Forward foreign exchange contracts — 11,107 — 11,107 Total $ — $ 11,107 $ 4,524 $ 15,631 There have been no transfers of assets or liabilities between the fair value measurement classifications during the three months ended March 31, 2023. Investments in Equity Securities with Readily Determinable Fair Values The estimated fair value of the Company’s equity securities with readily determinable fair values is based on observable inputs in an active market, which is a Level 1 measurement within the fair value hierarchy. Contingent Consideration The Company has recorded contingent consideration liabilities in connection with its acquisitions. Contingent consideration is included in current liabilities and other long-term liabilities in the consolidated balance sheets. Changes in fair value are recognized in selling, general and administrative expenses. The estimated fair value of the contingent consideration is based on significant inputs not observable in the market, which represents a Level 3 measurement within the fair value hierarchy. Foreign Currency Derivatives The Company classifies its foreign currency derivatives within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments (Note 8). As of March 31, 2023 and December 31, 2022 , the Company had $ 1.0 million and none in other current assets, less than $ 0.1 million and none in other assets, $ 3.6 million and $ 6.0 million in other current liabilities, and $ 2.9 million and $ 5.1 million in other long-term liabilities, respectively, recorded in the consolidated balance sheets related to the Company’s foreign currency derivatives. Interest Rate Swaps The Company classifies its interest rate swaps within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments (Note 8 ). The fair value of the swaps was $ 60.4 million and $ 75.9 million as of March 31, 2023 and December 31, 2022 , respectively, and was included in other assets in the consolidated balance sheets.

DEBT

DEBT	3 Months Ended
DEBT	Mar. 31, 2023
Debt Disclosure [Abstract]
DEBT	10. DEBT The following is a summary of outstanding debt (in thousands): March 31, December 31, 2023 2022 2014 Credit Facilities: First Lien Term Loan (due May 2025 ) $ 2,298,383 $ 2,305,916 Zuffa Credit Facilities: Zuffa First Lien Term Loan (due April 2026 ) 2,752,017 2,759,767 Other debt ( 3.25 %- 14.50 % Notes due at various dates through 2033 ) 147,056 153,490 Total principal 5,197,456 5,219,173 Unamortized discount ( 15,854 ) ( 17,523 ) Unamortized issuance costs ( 30,408 ) ( 33,104 ) Total debt 5,151,194 5,168,546 Less: current portion ( 88,686 ) ( 88,309 ) Total long-term debt $ 5,062,508 $ 5,080,237 2014 Credit Facilities As of March 31, 2023 and December 31, 2022, the Company had $ 2.3 billion ou tstanding under a credit agreement that was entered into in connection with the 2014 IMG acquisition (the "2014 Credit Facilities"). The 2014 Credit Facilities consist of a first lien secured term loan (the “First Lien Term Loan”) and a $ 200.0 million secured revolving credit facility (the "Revolving Credit Facility"). The financial debt covenant of the 2014 Credit Facilities did not apply as of March 31, 2023 and December 31, 2022 as the Company had no borrowings outstanding under the Revolving Credit Facility. The Company had outstanding letters of credit under the 2014 Credit Facilities totaling $ 19.5 million and $ 19.4 million as of March 31, 2023 and December 31, 2022, respectively. Zuffa Credit Facilities As of March 31, 2023 and December 31, 2022, the Company has $ 2.8 billion outstanding under a credit agreement that was entered into in connection with the 2016 Zuffa acquisition (the "Zuffa Credit Facilities"). The Zuffa Credit Facilities consist of a first lien secured term loan (the "Zuffa First Lien Term Loan") and a secured revolving credit facility in an aggregate principal amount of $ 205.0 million, letters of credit in an aggregate face amount not in excess of $ 40.0 million and swingline loans in an aggregate principal amount not in excess of $ 15.0 million (collectively, the "Zuffa Revolving Credit Facility"). The Zuffa Credit Facilities are secured by liens on substantially all of the assets of Zuffa. The financial debt covenant of the Zuffa Credit Facilities did not apply as of March 31, 2023 and December 31, 2022 as Zuffa had no borrowings outstanding under the Zuffa Revolving Credit Facility. Zuffa had $ 10.0 million and no outstanding letters of credit under as of March 31, 2023 and December 31, 2022, respectively. Other Debt On Location Revolver The On Location ("OL") revolving credit agreement contains a financial covenant that requires OL to maintain a First Lien Leverage Ratio of Consolidated First Lien Debt to Consolidated EBITDA, as defined in the credit agreement, of no more than 3 -to-1. The Company is only required to meet the First Lien Leverage Ratio if the sum of outstanding borrowings on the Revolving Credit Facility plus outstanding letters of credit exceeding $ 2.0 million that are not cash collateralized exceeds forty percent of the total Revolving Commitments as measured on a quarterly basis, as defined in the credit agreement. As of March 31, 2023, the Company was in compliance with the financial debt covenant. OL had no letters of credit outstanding under the revolving credit agreement as of March 31, 2023 and December 31, 2022. Receivables Purchase Agreement As of March 31, 2023 and December 31, 2022 , the debt outstanding under these arrangements was $ 23.7 million and $ 28.2 million, respectively. Zuffa Secured Commercial Loans As of March 31, 2023 and December 31, 2022 , Zuffa was in compliance with its financial debt covenant under the Zuffa Secured Commercial Loans. 2014 Credit Facilities and Zuffa Credit Facilities The 2014 Credit Facilities and the Zuffa Credit Facilities restrict the ability of certain subsidiaries of the Company to make distributions and other payments to the Company. These restrictions do include exceptions for, among other things, (1) amounts necessary to make tax payments, (2) a limited annual amount for employee equity repurchases, (3) distributions required to fund certain parent entities, (4) other specific allowable situations and (5) a general restricted payment basket. As of March 31, 2023, EGH held long-term deferred tax benefits of $ 789.9 m illion, an intercompany note receivable from EOC of $ 50.0 million, as well as tax receivable agreement liability ("TRA") of $ 997.8 million, of which $ 842.9 million was classified as long-term and $ 154.9 million was classified as current. As of December 31, 2022 , EGH held long-term deferred income taxes of $ 756.4 million as well as a TRA of $ 1,011.7 million, of which $ 961.6 million was classified as long-term and $ 50.1 million was classified as current. All its business operations are conducted through its operating subsidiaries; it has no material independent operations. EGH has no other material commitments or guarantees. As a result of the restrictions described above, substantially all of the subsidiaries’ net assets are effectively restricted in their ability to be transferred to EGH as of March 31, 2023 and December 31, 2022, respectively. As of March 31, 2023 and December 31, 2022 , the Company’s First Lien Term Loan under the 2014 Credit Facilities and Zuffa’s First Lien Term Loan under its Credit Facilities had an estimated fair value of $ 5.0 billion and $ 5.0 billion, respectively. The estimated fair values of the Company’s First Lien Term Loan under the 2014 Credit Facilities and Zuffa’s First Lien Term Loan under its Credit Facilities are based on quoted market values for the debt. Since the First Lien Term Loan under the 2014 Credit Facilities and Zuffa’s First Lien Term Loan under its Credit Facilities do not trade on a daily basis in an active market, fair value estimates are based on market observable inputs based on quoted market prices and borrowing rates currently available for debt with similar terms and average maturities, which are classified as Level 2 under the fair value hierarchy.

REDEEMABLE NON CONTROLLING INTE

REDEEMABLE NON CONTROLLING INTERESTS	3 Months Ended
REDEEMABLE NON CONTROLLING INTERESTS	Mar. 31, 2023
Temporary Equity Disclosure [Abstract]
REDEEMABLE NON-CONTROLLING INTERESTS	11. REDEEMABLE NON-CONTROLLING INTERESTS Barrett-Jackson In connection with the acquisition of Barrett-Jackson Holdings, LLC ("Barrett-Jackson") in August 2022, the terms of the agreement provide the sellers a put option to sell their remaining ownership to IMG Auction Company, LLC, a subsidiary of the Company. The first election is between April and July 2029 for 29.9 % of the total issued and outstanding units of Barrett-Jackson at that time and the second election is between April and July 2031 for any remaining ownership at that time. The purchase price of the put right is equal to Barrett-Jackson's EBITDA, as defined, multiplied by 13 . This redeemable non-controlling interest was recognized at the acquisition date at fair value of $ 210.1 million. As of March 31, 2023 and December 31, 2022 , the estimated redemption value was below the carrying value of $ 220.0 million and $ 207.9 million, respectively. Zuffa In July 2018, the Company received a contribution of $ 9.7 million from third parties (the "Russia Co-Investors") in a newly formed subsidiary of the Company (the "Russia Subsidiary") that was formed to expand the Company’s existing business in Russia and certain other countries in the Commonwealth of Independent States. The terms of this contribution provide the Russia Co-Investors with a put option to sell their ownership in the Russia Subsidiary five years and nine months after the consummation of the contribution. The purchase price of the put option is the greater of the total investment amount, defined as the Russia Co-Investors’ cash contributions less cash distributions, or fair value. As of March 31, 2023 and December 31, 2022 , the estimated redemption value was $ 9.9 million and $ 9.7 million, respectively. Frieze In connection with the acquisition of Frieze in 2016, the terms of the agreement provide the sellers with a put option to sell their remaining 30 % interest after fiscal year 2020. The Company also has a call option to buy the remaining 30 % interest after fiscal year 2020 or upon termination of employment of the sellers who continued to be employees of Frieze after the acquisition. The price of the put and call option is equal to Frieze’s prior year’s EBITDA multiplied by 7.5 . As of March 31, 2023 and December 31, 2022 , the estimated redemption value was below the carrying value of $ 24.0 million and $ 24.6 million, respectively.

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
EARNINGS PER SHARE	Mar. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	12. EARNINGS PER SHARE Basic earnings per share is calculated utilizing net income available to common stockholders of the Company divided by the weighted average number of shares of Class A Common Stock outstanding during the same period. Diluted EPS is calculated by dividing the net income available for common stockholders by the diluted weighted average shares outstanding for that period. T he computation of basic and diluted earnings per share and weighted average shares of the Company’s common stock outstanding for the periods is presented below (in thousands, except share and per share data): Three Months Ended March 31, 2023 2022 Basic earnings per share Numerator Consolidated net income $ 36,255 $ 517,666 Net income attributable to NCI (Endeavor Operating Company) 26,559 170,943 Net income attributable to NCI (Endeavor Manager) 1,665 27,177 Net income attributable to EGH common shareholders $ 8,031 $ 319,546 Denominator Weighted average Class A Common Shares outstanding - Basic 291,936,777 268,489,176 Basic earnings per share $ 0.03 $ 1.19 Three Months Ended March 31, 2023 2022 Diluted earnings per share Numerator Consolidated net income $ 36,255 $ 517,666 Net income attributable to NCI (Endeavor Operating Company) 26,644 5,407 Net income attributable to NCI (Endeavor Manager) 1,665 — Net income attributable to EGH common shareholders $ 7,946 $ 512,259 Denominator Weighted average Class A Common Shares outstanding - Basic 291,936,777 268,489,176 Additional shares assuming exchange of EOC Profits Units 714,931 4,219,455 Additional shares from RSUs, Stock Options and Phantom Units, as calculated using the treasury stock method 2,633,533 2,863,781 Additional shares assuming exchange of all Endeavor Operating Units and Endeavor Manager Units — 167,466,205 Weighted average number of shares used in computing diluted earnings per share 295,285,241 443,038,617 Diluted earnings per share $ 0.03 $ 1.16 Securities that are anti-dilutive for the period Stock Options 4,150,684 2,512,767 Unvested RSUs 3,264,592 1,268,888 Manager LLC Units 22,977,488 — EOC Common Units 135,819,453 — EOC Profits Interest & Phantom Units 12,488,885 — Redeemable non-controlling interests 7,608,312 —

INCOME TAXES

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES EGH was incorporated as a Delaware corporation in January 2019. It was formed as a holding company for the purpose of completing an IPO and other related transactions. As the sole managing member of Endeavor Manager, which is the sole managing member of EOC, EGH operates and controls all the business and affairs of EOC, and through EOC and its subsidiaries, conducts the Company’s business. EGH is subject to corporate income tax on its share of taxable income or loss of EOC derived through Endeavor Manager. EOC is treated as a partnership for U.S. federal income tax purposes and is therefore not subject to U.S. corporate income tax. However, certain of EOC’s subsidiaries are subject to U.S. or foreign corporate income tax. In accordance with ASC Topic 740, each interim period is considered integral to the annual period and tax expense is generally determined using an estimate of the annual effective income tax rate ("AETR"). The Company records income tax expense each quarter using the estimated AETR to provide for income taxes on a current year-to-date basis, adjusted for discrete items, if any, that are noted in the relevant period. In accordance with the authoritative guidance for accounting for income taxes in interim periods, the Company computed its income tax provision for the three months ended March 31, 2023 and 2022 based upon the AETR. The provision for (benefit from) income taxes for the three months ended March 31, 2023 and 2022 is $ 35.5 million and $ ( 17.2 ) million, respectively, based on pretax income of $ 78.3 million and $ 521.1 million, respectively. The effective tax rate is 45.3 % and ( 3.3 ) % for the three months ended March 31, 2023 and 2022 , respectively. The tax expense for the three months ended March 31, 2023 differs from the same period in 2022 primarily due to the release of a $ 56.5 million valuation allowance on deferred tax assets in the three months ended March 31, 2022. Any tax balances reflected on the March 31, 2023 balance sheet will be adjusted accordingly to reflect the actual financial results for the year ending December 31, 2023. The Company’s effective tax rate differs from the U.S. federal statutory rate primarily due to state and local income taxes, withholding taxes in foreign jurisdictions that are not based on net income, and increased income subject to tax in foreign jurisdictions which differ from the U.S. federal statutory income tax rate. As of March 31, 2023 and December 31, 2022 , the Company had unrecognized tax benefits of $ 42.7 million and $ 42.4 million, respectively, for which we are unable to make a reasonable and reliable estimate of the period in which these liabilities will be settled with the respective tax authorities. The Company records valuation allowances against its net deferred tax assets when it is more likely than not that all, or a portion, of a deferred tax asset will not be realized. The Company evaluates the realizability of its deferred tax assets by assessing the likelihood that its deferred tax assets will be recovered based on all available positive and negative evidence, including historical results, reversals of deferred tax liabilities, estimates of future taxable income, tax planning strategies and results of operations. Other Matters On August 16, 2022, the United States enacted the Inflation Reduction Act of 2022 ("IRA"). The IRA, in addition to other provisions, creates a 15 % corporate alternative minimum tax ("CAMT") on adjusted financial statement income for applicable corporations. The CAMT is effective for tax years beginning after December 31, 2022. The IRA did not have a material impact on our consolidated financial statements. In December 2022, the Organization for Economic Co-operation and Development ("OECD") proposed Global Anti-Base Erosion Rules, which provides for changes to numerous long-standing tax principles including the adoption of a global minimum tax rate of 15 % for multinational enterprises ("GloBE rules"). While various jurisdictions are in the process of enacting legislation to adopt GloBE rules, only South Korea and Japan have enacted such legislation. Other countries are expected to adopt GloBE rules in 2023 with effective dates beginning in 2024. Changes in tax laws in the various countries in which the Company operates can negatively impact the Company's results of operations and financial position in future periods. The Company will continue to monitor legislative and regulatory developments in this area. Tax Receivable Agreement In connection with the IPO and related transactions, the Company entered into a TRA with certain persons that held direct or indirect interests in EOC and Zuffa prior to the IPO ("TRA Holders"). The TRA generally provides for the payment by EGH of 85 % of the amount of any tax benefits that EGH actually realizes, or in some cases is deemed to realize, as a result of the following attributes: (i) increases in EGH’s share of the tax basis in the net assets of EOC resulting from any redemptions or exchanges of LLC Units, (ii) increases in tax basis attributable to payments made under the TRA, (iii) deductions attributable to imputed interest pursuant to the TRA and (iv) other tax attributes (including tax basis) allocated to EGH post-IPO and related transactions that were allocable to the TRA Holders prior to the IPO and related transactions.

REVENUE

REVENUE	3 Months Ended
REVENUE	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	14. REVENUE The following table presents the Company’s revenu e disaggregated by primary revenue sources for the three months ended March 31, 2023 and 2022 (in thousands). As described in Note 15, the Company created a fourth segment, Sports Data & Technology. Accordingly, prior year amounts of the Company's disaggregated revenue were reclassified to conform to the current presentation: Three Months Ended March 31, 2023 Owned Sports Properties Events, Experiences Representation Sports Data Total Media rights and data $ 189,042 $ 124,000 $ — $ 69,063 $ 382,105 Technology platforms and services — 15,268 — 31,796 47,064 Media production, distribution and content 1,966 62,312 69,135 — 133,413 Events and performance 162,281 599,206 — — 761,487 Talent representation and licensing — — 202,862 — 202,862 Marketing — — 78,243 — 78,243 Eliminations — — — — ( 8,337 ) Total $ 353,289 $ 800,786 $ 350,240 $ 100,859 $ 1,596,837 Three Months Ended March 31, 2022 Owned Sports Properties Events, Experiences & Rights Representation Sports Data Total Media rights and data $ 156,965 $ 118,085 $ — $ 45,043 $ 320,093 Technology platforms and services — 22,371 — — 22,371 Media production, distribution and content 2,300 63,011 73,744 — 139,055 Events and performance 137,424 577,468 — — 714,892 Talent representation and licensing — — 199,171 — 199,171 Marketing — — 84,406 — 84,406 Eliminations — — — — ( 6,225 ) Total $ 296,689 $ 780,935 $ 357,321 $ 45,043 $ 1,473,763 In the three months ended March 31, 2023 and 2022, there was revenue recognized of $ 14.0 million and $ 17.4 million, respectively, from performance obligations satisfied in prior periods. Remaining Performance Obligations The following table presents the aggregate amount of transaction price allocated to remaining performance obligations for contracts greater than one year with unsatisfied or partially satisfied performance obligations as of March 31, 2023 (in thousands). The transaction price related to these future obligations does not include any variable consideration. Years Ending Remainder of 2023 $ 1,405,289 2024 1,481,813 2025 1,264,164 2026 306,846 2027 227,859 Thereafter 507,421 $ 5,193,392 Contract Liabilities The Company records deferred revenue when cash payments are received or due in advance of its performance. The Company’s deferred revenue balance primarily relates to advance payments received related to advertising and sponsorship agreements, event advanced ticket sales and performance tuition. Deferred revenue is included in the current liabilities section and in other long-term liabilities in the consolidated balance sheets. The following table presents the Company’s contract liabilities as of March 31, 2023 and December 31, 2022 (in thousands): Description As of Additions Deductions Acquisitions Foreign Exchange As of Deferred revenue - current $ 716,147 $ 857,300 $ ( 855,960 ) $ 10,516 $ 2,031 $ 730,034 Deferred revenue - noncurrent $ 91,838 $ 29,497 $ ( 445 ) $ — $ 245 $ 121,135

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
SEGMENT INFORMATION	Mar. 31, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	15. SEGMENT INFORMATION Subsequent to the acquisition of OpenBet and effective January 1, 2023, the Company created a fourth segment, Sports Data & Technology, to align with how the Company's chief operating decision maker ("CODM") manages the businesses. This segment consists of the Company's sports data and technology business, IMG ARENA, and OpenBet, the Company's recently acquired sports betting content, platform and service provider business, both of which were previously included in the Company's Events, Experiences & Rights segment. As a result, the Company now has the following four reportable segments: Owned Sports Properties, Events, Experiences & Rights, Representation, and Sports Data & Technology. The Company also reports the results for the "Corporate" group. All prior period amounts related to the segment change have been retrospectively reclassified to conform to the new presentation. The profitability measure employed by the Company’s CODM for allocating resources and assessing operating performance is Adjusted EBITDA. Summarized financial information for the Company’s reportable segments is shown in the following tables (in thousands): Revenue Three Months Ended March 31, 2023 2022 Owned Sports Properties $ 353,289 $ 296,689 Events, Experiences & Rights 800,786 780,935 Representation 350,240 357,321 Sports Data & Technology 100,859 45,043 Eliminations ( 8,337 ) ( 6,225 ) Total consolidated revenue $ 1,596,837 $ 1,473,763 Reconciliation of segment profitability Three Months Ended March 31, 2023 2022 Owned Sports Properties $ 185,671 $ 148,741 Events, Experiences & Rights 107,991 126,001 Representation 84,206 101,705 Sports Data & Technology 4,472 6,482 Corporate ( 75,948 ) ( 68,480 ) Adjusted EBITDA 306,392 314,449 Reconciling items: Equity earnings of affiliates ( 1,977 ) ( 3,749 ) Interest expense, net ( 85,097 ) ( 59,272 ) Depreciation and amortization ( 66,751 ) ( 65,994 ) Equity-based compensation expense ( 78,691 ) ( 50,856 ) Merger, acquisition and earn-out costs ( 14,534 ) ( 12,794 ) Certain legal costs ( 2,422 ) ( 1,002 ) Restructuring, severance and impairment ( 8,200 ) ( 518 ) Fair value adjustment - equity investments 713 1,653 Gain on sale of the restricted Endeavor Content business — 463,641 Tax receivable agreement liability adjustment 2,344 ( 53,497 ) Other 26,494 ( 10,974 ) Income before income taxes and equity losses of affiliates $ 78,271 $ 521,087

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	16. COMMITMENTS AND CONTINGENCIES Claims and Litigation The Company is involved in legal proceedings, claims and governmental investigations arising in the normal course of business. The types of allegations that arise in connection with such legal proceedings vary in nature, but can include contract, employment, tax and intellectual property matters. The Company evaluates all cases and records liabilities for losses from legal proceedings when the Company determines that it is probable that the outcome will be unfavorable and the amount, or potential range, of loss can be reasonably estimated. While any outcome related to litigation or such governmental proceedings cannot be predicted with certainty, management believes that the outcome of these matters, except as otherwise may be discussed below, individually or in the aggregate, will not have a material adverse effect on the Company’s financial position, results of operations or cash flows. In July 2017, the Italian Competition Authority ("ICA") issued a decision opening an investigation into alleged breaches of competition law in Italy, involving inter alia IMG, and relating to bidding for certain media rights of the Serie A and Serie B football leagues. In April 2018, the European Commission conducted on-site inspections at a number of companies that are involved with sports media rights, including the Company. The inspections were part of an ongoing investigation into the sector and into potential violations of certain antitrust laws that may have taken place within it. The Company investigated these ICA matters, as well as other regulatory compliance matters. In May 2019, the ICA completed its investigation and fined the Company approximately EUR 0.3 million. As part of its decision, the ICA acknowledged the Company’s cooperation and ongoing compliance efforts since the investigation commenced. In July 2019, three football clubs (the "Original Plaintiffs") and in June 2020, the Serie A football league (Lega Nazionale Professionisti Serie A or "Lega Nazionale," and together with the three clubs, the "Plaintiffs") each filed separate claims against IMG and certain other unrelated parties in the Court of Milan, Italy, alleging that IMG engaged in anti-competitive practices with regard to bidding for certain media rights of the Serie A and Serie B football league. The Plaintiffs seek damages from all defendants deriving from the lower value of the media rights in amounts totaling EUR 554.6 million in the aggregate relating to the three football clubs and EUR 1,750 million relating to Lega Nazionale, along with attorneys’ fees and costs. Since December 2020, four additional football clubs have each filed requests to intervene in the Lega Nazionale proceedings and individually seek to claim damages deriving from the lower value of the media rights in the aggregate totaling EUR 251.5 million. The Original Plaintiffs and these four additional clubs are also seeking additional damages relating to alleged lost profits and additional charges, quantified in the fourth quarter of 2022 in amounts totaling EUR 1,675 million. Ten other clubs also filed requests to intervene in support of Lega Nazionale’s claim or alternatively to individually claim damages deriving from the lower value of the media rights in the amount of EUR 284.9 million, in the case of five clubs, and unspecified amounts (to be quantified as a percentage of the total amount sought by Lega Nazionale) in the other five cases. Collectively, the interventions of these 14 clubs are the "Interventions." In December 2022, one further football club filed a separate claim against IMG and certain other unrelated parties seeking damages from all defendants deriving from the lower value of the media rights in the amounts of EUR 326.9 million, in addition to alleged additional damages relating to lost profits and additional charges which have not yet been quantified. The Company has defended in its submissions to date, and intends to continue to defend, against all of the damages claims, Interventions and any related claims, and management believes that the Company has meritorious defenses to these claims, including the absence of standing of the clubs, and the absence of actual damage. The Company may also be subject to regulatory and other claims and actions with respect to these ICA and other regulatory matters. Any judgment entered against the Company or settlement entered into, including with respect to claims or actions brought by other parties, could materially and adversely impact the Company’s business, financial condition and results of operations. Zuffa has five related class-action lawsuits filed against it in the United States District Court for the Northern District of California (the "District Court") between December 2014 and March 2015 by a total of eleven former UFC fighters. The complaints in the five lawsuits are substantially identical. Each alleges that Zuffa violated Section 2 of the Sherman Act by monopolizing the alleged market for the promotion of elite professional MMA bouts and monopolizing the alleged market for elite professional MMA fighters’ services. Plaintiffs claim that Zuffa’s alleged conduct injured them by artificially depressing the compensation they received for their services and their intellectual property rights, and they seek treble damages under the antitrust laws, as well as attorneys’ fees and costs, and injunctive relief. On December 14, 2020, the District Court orally indicated its intention to grant plaintiffs’ motion to certify the Bout Class (comprised of fighters who participated in bouts from December 16, 2010 to September 30, 2017) and to deny plaintiffs’ motion to certify the Identity Class (a purported class based upon the alleged expropriation and exploitation of fighter identities). The Company is awaiting the official written order from the judge and assuming he rules as previously indicated, then the Company will seek an appeal of this decision. On June 23, 2021, plaintiffs’ lawyers filed a new case against Zuffa and EGH alleging substantially similar claims but providing for a class period from July 1, 2017 to present. Management believes that the Company has meritorious defenses against the allegations and intends to defend itself vigorously.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	17. RELATED PARTY TRANSACTIONS The Company has the following related party transactions as of March 31, 2023 and December 31, 2022 and for the three months ended March 31, 2023 and 2022 (in thousands): March 31, December 31, 2023 2022 Other current assets $ 17,582 $ 17,827 Investments 2,617 2,146 Accrued liabilities 1,500 — Deferred revenue 812 825 Other current liabilities 5,249 3,801 Three Month Ended March 31, 2023 2022 Revenue $ 14,744 $ 7,739 Direct operating costs 4,494 4,696 Selling, general and administrative expenses 954 1,861 Other (expense) income, net ( 625 ) ( 14,125 ) As of March 31, 2023, the Company has an equity-method investment in Euroleague, a related party. For the three months ended March 31, 2023 and 2022 , the Company recognized revenue of $ 3.8 million and $ 3.7 million, respectively, for a management fee to compensate it for representation and technical services it provides to Euroleague in relation to the distribution of media rights. This revenue is included in the Owned Sports Properties segment. Also, for the three months ended March 31, 2023 and 2022 , the Company recognized revenue of $ 4.0 million and $ 2.8 million, respectively, for production services provided to Euroleague as well as direct operating costs of $ 3.6 million and $ 1.4 million, respectively, for the procurement of a license for gaming rights from Euroleague, which are included in the Sports Data & Technology segment. As of March 31, 2023 and December 31, 2022 , the Company had a receivable of $ 9.8 million and $ 8.4 million, respectively, and a payable of $ 3.1 million and $ 1.0 million, respectively. Silver Lake and certain of our executives indirectly own a minority interest in The Raine Group ("Raine"). During the three months ended March 31, 2023 and 2022 , the Company recorded expenses of $ 1.5 million and $ 15.0 million, respectively, in transaction costs with Raine for investment banking services in connection with the sale of certain businesses ( Note 4). In addition, as of March 31, 2023 and December 31, 2022 , the Company had investments of $ 2.6 million and $ 2.1 million, respectively, in a non-marketable fund maintained by Raine. In connection with the IPO and related transactions, the Company entered into a TRA with certain persons that held direct or indirect interests in EOC and Zuffa prior to the IPO. The TRA generally provides for the payment by EGH of 85 % of the amount of any tax benefits that EGH actually realizes, or in some cases is deemed to realize (Note 13). As of March 31, 2023 and December 31, 2022, the Company had $ 997.8 million a nd $ 1,011.7 million recorded, respectively, of whic h $ 364.3 million and $ 390.1 million, respectively, is due to related parties.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	18. SUBSEQUENT EVENTS WWE Transaction In April 2023, the Company entered into a transaction agreement with World Wrestling Entertainment, Inc. ("WWE") to, among other things, form a new publicly traded company ("New PubCo") consisting of the UFC and WWE businesses. Upon close, which is expected in the second half of 2023, (A) EGH and/or its subsidiaries will hold (1) a 51 % controlling non-economic voting interest in New PubCo and (2) a 51 % economic interest in an operating subsidiary ("HoldCo"), which will own all of the assets of the UFC and WWE businesses, and (B) the stockholders of WWE will hold (1) a 49 % voting interest in New PubCo and (2) a 100 % economic interest in New PubCo, which will in turn hold a 49 % economic interest in HoldCo. Amendments to Revolvers In April 2023, the Company executed amendments on the Revolving Credit Facility and the Zuffa Revolving Credit Facility to extend the maturities by six months to November 18, 2024 and October 29, 2024 , respectively. Additionally, the adjusted LIBOR reference rate used for both facilities was replaced with an adjusted Term Secured Overnight Financing Rate ("SOFR"). IMG Academy Transaction In April 2023, the Company entered into a purchase agreement to sell all of the issued and outstanding Class A Units of IMG Academy Parent, LLC in exchange for estimated aggregate cash proceeds equal to approximately $ 1.1 billion, subject to certain adjustments. The closing of this transaction is expected in the third quarter of 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") for reporting interim financial information and should be read in conjunction with the Company’s consolidated financial statements and accompanying footnotes in our Annual Report on Form 10-K for the year ended December 31, 2022. Certain information and note disclosures normally included in the annual financial statements have been condensed or omitted from these interim financial statements. The interim consolidated financial statements as of March 31, 2023 and for the three months ended March 31, 2023 and 2022 are unaudited; however, in the opinion of management, such interim consolidated financial statements reflect all adjustments, consisting solely of normal and recurring adjustments, necessary for a fair statement of its financial position, results of operations and cash flows for the interim periods presented. Certain prior year amounts were reclassified to conform to the current year presentation, including impacts for changes in the Company’s reportable segments as described in Note 15 .
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and the accompanying disclosures. Significant accounting policies that contain subjective management estimates and assumptions include those related to revenue recognition, allowance for doubtful accounts, the fair value of acquired assets and liabilities associated with acquisitions, the fair value of the Company’s reporting units and the assessment of goodwill, other intangible assets and long-lived assets for impairment, consolidation, investments, redeemable non-controlling interests, the fair value of equity-based compensation, tax receivable agreement liability, income taxes and contingencies. Management evaluates these estimates using historical experience and other factors, including the general economic environment and actions it may take in the future. The Company adjusts such estimates when facts and circumstances dictate. However, these estimates may involve significant uncertainties and judgments and cannot be determined with precision. In addition, these estimates are based on management’s best judgment at a point in time and as such, these estimates may ultimately differ from actual results. Changes in estimates resulting from weakness in the economic environment or other factors beyond the Company’s control could be material and would be reflected in the Company’s consolidated financial statements in future periods.

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	Mar. 31, 2023
Accounting Policies [Abstract]
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In March 2022, the FASB issued ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method. This ASU clarifies the guidance in ASC 815 on fair value hedge accounting of interest rate risk for portfolios of financial assets, expanding the scope of this guidance to allow entities to apply the portfolio layer method to portfolios of all financial assets, including both prepayable and nonprepayable financial assets. The amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. In March 2022, the FASB issued ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance on troubled debt restructurings (TDRs) for creditors in ASC 310-40 and amends the guidance on "vintage disclosures" to require disclosure of current-period gross write-offs by year of origination. The ASU also updates the requirements related to accounting for credit losses under ASC 326 and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. For entities that have already adopted ASU 2016-13, which the Company has, the amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. In September 2022, the FASB issued ASU 2022-04, Liabilities–Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations. This ASU enhances the transparency of supplier finance programs. The amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations. In December 2022, the FASB issued ASU 2022-05, Transition for Sold Contracts. This ASU amends the transition guidance in ASU 2018-12, Targeted Improvements to the Accounting for Long-Duration Contracts, to make targeted improvements to its guidance on long-duration contracts issued by an insurance entity. The amendments in this update were effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance on January 1, 2023 with no material effect on the Company’s financial position or results of operations.
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. Adoption of the expedients and exceptions was permitted upon issuance of this update through December 31, 2022. However, in December 2022, the FASB issued ASU 2022-06, Deferral of the Sunset Date of Topic 848, in order to defer the sunset date of ASC 848 until December 31, 2024. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurements (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This ASU clarifies the guidance in Topic 820, Fair Value Measurement, when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of that security. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption will not have a material effect on the Company’s financial position or results of operations. In March 2023, the FASB issued ASU 2023-01, Leases (Topic 842): Common Control Arrangements. This ASU amends certain provisions in Topic 842, Leases, that apply to arrangements between related parties under common control. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption will not have a material effect on the Company’s financial position or results of operations. In March 2023, the FASB issued ASU 2023-02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force). This ASU allows a reporting entity to elect to account for its tax equity investments by using the proportional amortization method regardless of the program from which it receives income tax credits, provided certain conditions are met. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption will not have a material effect on the Company’s financial position or results of operations.

ACQUISITIONS AND DIVESTITURES (

ACQUISITIONS AND DIVESTITURES (Tables)	3 Months Ended
ACQUISITIONS AND DIVESTITURES (Tables)	Mar. 31, 2022
Business Combinations [Abstract]
Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed in the Business Combination	Allocation of Purchase Price The acquisitions were accounted for as business combinations and the fair values of the assets acquired and liabilities assumed in the business combinations are as follows (in thousands): Accounts receivable $ 89 Other current assets 491 Property and equipment 4,403 Right of use assets 7,270 Other assets 103 Intangible assets: Customer relationships 1,960 Other 35,410 Goodwill 25,585 Accounts payable and accrued expenses ( 93 ) Other current liabilities ( 56 ) Operating lease liability ( 9,470 ) Deferred revenue ( 1,455 ) Net assets acquired $ 64,237

SUPPLEMENTARY DATA (Tables)

SUPPLEMENTARY DATA (Tables)	3 Months Ended
SUPPLEMENTARY DATA (Tables)	Mar. 31, 2023
Supplementary Data [Abstract]
Summary of Accrued Liabilities	The following is a summary of accrued liabilities (in thousands): March 31, December 31, 2023 2022 Accrued operating expenses $ 287,999 $ 254,737 Payroll, bonuses and benefits 140,274 176,315 Other 103,108 94,187 Total accrued liabilities $ 531,381 $ 525,239
Summary of Allowance for Doubtful Accounts	The changes in the allowance for doubtful accounts are as follows (in thousands): Balance at Additions/Charged Balance at Beginning to Costs and Foreign End of of Year Expenses, Net Deductions Exchange Period Allowance for doubtful accounts Three Months Ended March 31, 2023 $ 54,766 $ 6,268 $ ( 4,185 ) $ 279 $ 57,128
Summary of Supplemental Cash Flow	Supplemental Cash Flow The Company’s supplemental cash flow information is as follows (in thousands): Three Months Ended March 31, 2023 2022 Supplemental information: Cash paid for interest $ 82,834 $ 47,038 Cash payments for income taxes 14,708 7,751 Non-cash investing and financing activities: Capital expenditures included in accounts payable and accrued liabilities $ 22,922 $ 11,639 Contingent consideration provided in connection with acquisitions 844 — Accretion of redeemable non-controlling interests 1,387 27,308 Investment in affiliates retained from a business divestiture — 196,345 Items arising from EOC units and Endeavor Manager units exchanges: Establishment of liabilities under tax receivable agreement 38,544 3,858 Deferred tax asset 32,647 4,539

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in the Carrying Value of Goodwill	The changes in the carrying value of goodwill are as follows (in thousands): Owned Sports Properties Events, Experiences & Rights Representation Sports Data Total Balance — December 31, 2022 $ 2,674,038 $ 2,112,403 $ 498,256 $ — $ 5,284,697 Acquisitions — — 13,607 — 13,607 Reclassification — ( 607,427 ) — 607,427 — Foreign currency translation and other — 1,706 5 2,055 3,766 Balance — March 31, 2023 $ 2,674,038 $ 1,506,682 $ 511,868 $ 609,482 $ 5,302,070 The reclassification of goodwill during the three months ended March 31, 2023 reflects the relative fair value allocation of the goodwill related to the businesses that were reclassified into the new segment, Sports Data & Technology, as described in Note 15 .
Summary of Company's Identifiable Intangible Assets	The following table summarizes information relating to the Company’s identifiable intangible assets as of March 31, 2023 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.1 $ 1,053,861 $ ( 359,474 ) $ 694,387 Customer and client relationships 6.9 1,468,241 ( 1,090,655 ) 377,586 Internally developed technology 6.5 279,392 ( 101,851 ) 177,541 Other 4.3 49,295 ( 44,726 ) 4,569 $ 2,850,789 $ ( 1,596,706 ) $ 1,254,083 Indefinite-lived: Trade names 450,069 — 450,069 Owned events 471,737 — 471,737 Other 14,189 — 14,189 Total intangible assets $ 3,786,784 $ ( 1,596,706 ) $ 2,190,078 The following table summarizes information relating to the Company’s identifiable intangible assets as of December 31, 2022 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.1 $ 1,048,530 $ ( 343,895 ) $ 704,635 Customer and client relationships 6.9 1,464,584 ( 1,073,017 ) 391,567 Internally developed technology 6.5 276,094 ( 92,573 ) 183,521 Other 4.2 45,255 ( 44,654 ) 601 $ 2,834,463 $ ( 1,554,139 ) $ 1,280,324 Indefinite-lived: Trade names 447,559 — 447,559 Owned events 463,481 — 463,481 Other 14,219 — 14,219 Total intangible assets $ 3,759,722 $ ( 1,554,139 ) $ 2,205,583

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
INVESTMENTS (Tables)	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of Company's Investments	The following is a summary of the Company’s investments (in thousands): March 31, December 31, 2023 2022 Equity method investments $ 202,721 $ 209,523 Equity investments without readily determinable fair values 145,689 127,297 Equity investments with readily determinable fair values 138 153 Total investments $ 348,548 $ 336,973

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Mar. 31, 2023
Financial Instrument Disclosure [Abstract]
Schedule of Outstanding Forward Foreign Exchange Contracts Balances	As of March 31, 2023, the Company had the following outstanding forward foreign exchange contrac ts (all outstanding contracts have maturities of less than 12 months from March 31, 2023 , with the exception of nine contracts which mature within 15 months from such date) (in thousands except for exchange rates): Foreign Currency Foreign US Dollar Weighted Average British Pound Sterling £ 86,056 in exchange for $ 105,741 £ 0.81 Euro € 20,355 in exchange for $ 21,823 € 0.93 Singapore Dollar S$ 9,600 in exchange for $ 7,333 S$ 1.31

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Summary of Fair Value Of Assets and Liabilities Measured on Recurring Basis	The following tables present, for each of the fair value hierarchy levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis (in thousands): Fair Value Measurements as of March 31, 2023 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 138 $ — $ — $ 138 Interest rate swaps — 60,430 — 60,430 Forward foreign exchange contracts — 1,077 — 1,077 Total $ 138 $ 61,507 $ — $ 61,645 Liabilities: Contingent consideration $ — $ — $ 3,167 $ 3,167 Forward foreign exchange contracts — 6,489 — 6,489 Total $ — $ 6,489 $ 3,167 $ 9,656 Fair Value Measurements as of December 31, 2022 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 153 $ — $ — $ 153 Interest rate swaps — 75,865 — 75,865 Total $ 153 $ 75,865 $ — $ 76,018 Liabilities: Contingent consideration $ — $ — $ 4,524 $ 4,524 Forward foreign exchange contracts — 11,107 — 11,107 Total $ — $ 11,107 $ 4,524 $ 15,631

DEBT (Tables)

DEBT (Tables)	3 Months Ended
DEBT (Tables)	Mar. 31, 2023
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following is a summary of outstanding debt (in thousands): March 31, December 31, 2023 2022 2014 Credit Facilities: First Lien Term Loan (due May 2025 ) $ 2,298,383 $ 2,305,916 Zuffa Credit Facilities: Zuffa First Lien Term Loan (due April 2026 ) 2,752,017 2,759,767 Other debt ( 3.25 %- 14.50 % Notes due at various dates through 2033 ) 147,056 153,490 Total principal 5,197,456 5,219,173 Unamortized discount ( 15,854 ) ( 17,523 ) Unamortized issuance costs ( 30,408 ) ( 33,104 ) Total debt 5,151,194 5,168,546 Less: current portion ( 88,686 ) ( 88,309 ) Total long-term debt $ 5,062,508 $ 5,080,237

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
EARNINGS PER SHARE (Tables)	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share and Weighted Average Shares Outstanding	T he computation of basic and diluted earnings per share and weighted average shares of the Company’s common stock outstanding for the periods is presented below (in thousands, except share and per share data): Three Months Ended March 31, 2023 2022 Basic earnings per share Numerator Consolidated net income $ 36,255 $ 517,666 Net income attributable to NCI (Endeavor Operating Company) 26,559 170,943 Net income attributable to NCI (Endeavor Manager) 1,665 27,177 Net income attributable to EGH common shareholders $ 8,031 $ 319,546 Denominator Weighted average Class A Common Shares outstanding - Basic 291,936,777 268,489,176 Basic earnings per share $ 0.03 $ 1.19 Three Months Ended March 31, 2023 2022 Diluted earnings per share Numerator Consolidated net income $ 36,255 $ 517,666 Net income attributable to NCI (Endeavor Operating Company) 26,644 5,407 Net income attributable to NCI (Endeavor Manager) 1,665 — Net income attributable to EGH common shareholders $ 7,946 $ 512,259 Denominator Weighted average Class A Common Shares outstanding - Basic 291,936,777 268,489,176 Additional shares assuming exchange of EOC Profits Units 714,931 4,219,455 Additional shares from RSUs, Stock Options and Phantom Units, as calculated using the treasury stock method 2,633,533 2,863,781 Additional shares assuming exchange of all Endeavor Operating Units and Endeavor Manager Units — 167,466,205 Weighted average number of shares used in computing diluted earnings per share 295,285,241 443,038,617 Diluted earnings per share $ 0.03 $ 1.16 Securities that are anti-dilutive for the period Stock Options 4,150,684 2,512,767 Unvested RSUs 3,264,592 1,268,888 Manager LLC Units 22,977,488 — EOC Common Units 135,819,453 — EOC Profits Interest & Phantom Units 12,488,885 — Redeemable non-controlling interests 7,608,312 —

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
REVENUE (Tables)	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Summary of Company's Revenue Disaggregated by Primary Revenue	The following table presents the Company’s revenu e disaggregated by primary revenue sources for the three months ended March 31, 2023 and 2022 (in thousands). As described in Note 15, the Company created a fourth segment, Sports Data & Technology. Accordingly, prior year amounts of the Company's disaggregated revenue were reclassified to conform to the current presentation: Three Months Ended March 31, 2023 Owned Sports Properties Events, Experiences Representation Sports Data Total Media rights and data $ 189,042 $ 124,000 $ — $ 69,063 $ 382,105 Technology platforms and services — 15,268 — 31,796 47,064 Media production, distribution and content 1,966 62,312 69,135 — 133,413 Events and performance 162,281 599,206 — — 761,487 Talent representation and licensing — — 202,862 — 202,862 Marketing — — 78,243 — 78,243 Eliminations — — — — ( 8,337 ) Total $ 353,289 $ 800,786 $ 350,240 $ 100,859 $ 1,596,837 Three Months Ended March 31, 2022 Owned Sports Properties Events, Experiences & Rights Representation Sports Data Total Media rights and data $ 156,965 $ 118,085 $ — $ 45,043 $ 320,093 Technology platforms and services — 22,371 — — 22,371 Media production, distribution and content 2,300 63,011 73,744 — 139,055 Events and performance 137,424 577,468 — — 714,892 Talent representation and licensing — — 199,171 — 199,171 Marketing — — 84,406 — 84,406 Eliminations — — — — ( 6,225 ) Total $ 296,689 $ 780,935 $ 357,321 $ 45,043 $ 1,473,763
Summary of Transaction Price Related to These Future Obligation	Years Ending Remainder of 2023 $ 1,405,289 2024 1,481,813 2025 1,264,164 2026 306,846 2027 227,859 Thereafter 507,421 $ 5,193,392
Summary of Company's Contract Liabilities	The following table presents the Company’s contract liabilities as of March 31, 2023 and December 31, 2022 (in thousands): Description As of Additions Deductions Acquisitions Foreign Exchange As of Deferred revenue - current $ 716,147 $ 857,300 $ ( 855,960 ) $ 10,516 $ 2,031 $ 730,034 Deferred revenue - noncurrent $ 91,838 $ 29,497 $ ( 445 ) $ — $ 245 $ 121,135

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
SEGMENT INFORMATION (Tables)	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Revenue	Revenue Three Months Ended March 31, 2023 2022 Owned Sports Properties $ 353,289 $ 296,689 Events, Experiences & Rights 800,786 780,935 Representation 350,240 357,321 Sports Data & Technology 100,859 45,043 Eliminations ( 8,337 ) ( 6,225 ) Total consolidated revenue $ 1,596,837 $ 1,473,763
Schedule of Reconciliation of Segment Profitability	Reconciliation of segment profitability Three Months Ended March 31, 2023 2022 Owned Sports Properties $ 185,671 $ 148,741 Events, Experiences & Rights 107,991 126,001 Representation 84,206 101,705 Sports Data & Technology 4,472 6,482 Corporate ( 75,948 ) ( 68,480 ) Adjusted EBITDA 306,392 314,449 Reconciling items: Equity earnings of affiliates ( 1,977 ) ( 3,749 ) Interest expense, net ( 85,097 ) ( 59,272 ) Depreciation and amortization ( 66,751 ) ( 65,994 ) Equity-based compensation expense ( 78,691 ) ( 50,856 ) Merger, acquisition and earn-out costs ( 14,534 ) ( 12,794 ) Certain legal costs ( 2,422 ) ( 1,002 ) Restructuring, severance and impairment ( 8,200 ) ( 518 ) Fair value adjustment - equity investments 713 1,653 Gain on sale of the restricted Endeavor Content business — 463,641 Tax receivable agreement liability adjustment 2,344 ( 53,497 ) Other 26,494 ( 10,974 ) Income before income taxes and equity losses of affiliates $ 78,271 $ 521,087

RELATED PARTY TRANSACTIONS (Ta

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
RELATED PARTY TRANSACTIONS (Tables)	Mar. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The Company has the following related party transactions as of March 31, 2023 and December 31, 2022 and for the three months ended March 31, 2023 and 2022 (in thousands): March 31, December 31, 2023 2022 Other current assets $ 17,582 $ 17,827 Investments 2,617 2,146 Accrued liabilities 1,500 — Deferred revenue 812 825 Other current liabilities 5,249 3,801 Three Month Ended March 31, 2023 2022 Revenue $ 14,744 $ 7,739 Direct operating costs 4,494 4,696 Selling, general and administrative expenses 954 1,861 Other (expense) income, net ( 625 ) ( 14,125 )

ACQUISITIONS AND DIVESTITURES -

ACQUISITIONS AND DIVESTITURES - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Jan. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Acquisition intangible		$ 5,302,070		$ 5,284,697
Proceeds from business divestiture, net of cash sold		9,275	$ 649,706
Net gain recognized			463,600
Gain Related to The Remeasurement of Retained Interest			121,100
Transaction costs			15,000
2023 Acquisition
Business Acquisition [Line Items]
Purchase price including contingent consideration		800
Acquisition intangible		13,600
Finite-lived contract based intangible asset		7,500
Cash consideration		$ 16,800
Diamond Baseball Holdings [Member]
Business Acquisition [Line Items]
Total purchase price	$ 64,200
Acquisition intangible			25,585
Acquired finite-lived intangible assets, weighted average useful life	18 years 8 months 12 days
Diamond Baseball Holdings [Member] \| Selling, General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs	$ 600
Endeavor
Business Acquisition [Line Items]
Proceeds from business divestiture, net of cash sold			666,300
Fair Value of Equity Method Investment			196,300
Cash and cash equivalents			$ 16,600
Minimum [Member] \| 2023 Acquisition
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life		4 years
Maximum [Member] \| 2023 Acquisition
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life			8 years

ACQUISITIONS AND DIVESTITURES_2

ACQUISITIONS AND DIVESTITURES - Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed in the Business Combination (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Intangible assets:
Goodwill	$ 5,302,070	$ 5,284,697
Diamond Baseball Holdings [Member]
Business Acquisition [Line Items]
Accounts receivable			$ 89
Other current assets			491
Property and equipment			4,403
Right of use assets			7,270
Other assets			103
Intangible assets:
Goodwill			25,585
Accounts payable and accrued expenses			(93)
Other current liabilities			(56)
Deferred revenue			(1,455)
Operating lease liability			(9,470)
Net assets acquired			64,237
Diamond Baseball Holdings [Member] \| Customer relationships [Member]
Intangible assets:
Intangible assets			1,960
Diamond Baseball Holdings [Member] \| Other [Member]
Intangible assets:
Intangible assets			$ 35,410

SUPPLEMENTARY DATA - Summary of

SUPPLEMENTARY DATA - Summary of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Accrued operating expenses	$ 287,999	$ 254,737
Payroll, bonuses and benefits	140,274	176,315
Other	103,108	94,187
Total accrued liabilities	$ 531,381	$ 525,239

SUPPLEMENTARY DATA - Summary _2

SUPPLEMENTARY DATA - Summary of Allowance for Doubtful Accounts (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Allowance For Doubtful Accounts [Abstract]
Balance at Beginning of Year	$ 54,766
Additions/Charged to Costs and Expenses, Net	6,268
Deductions	(4,185)
Foreign Exchange	279
Balance at End of Period	$ 57,128

SUPPLEMENTARY DATA - Summary _3

SUPPLEMENTARY DATA - Summary of Supplemental Cash Flow (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Supplemental information:
Cash paid for interest	$ 82,834	$ 47,038
Cash payments for income taxes	14,708	7,751
Non-cash investing and financing activities:
Capital expenditures included in accounts payable and accrued liabilities	22,922	11,639
Contingent consideration provided in connection with acquisitions	844	0
Accretion of redeemable non-controlling interests	1,387	27,308
Investment in affiliates retained from a business divestiture	0	196,345
Establishment of liabilities under tax receivable agreement	38,544	3,858
Deferred tax asset	$ 32,647	$ 4,539

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset amortization expense	$ 41.2	$ 42.9

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Summary of Changes in the Carrying Value of Goodwill (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Goodwill [Line Items]
Balance - December 31, 2022	$ 5,284,697
Acquisitions	13,607
Foreign currency translation and other	3,766
Balance - March 31, 2023	5,302,070
Owned Sports Properties [Member]
Goodwill [Line Items]
Balance - December 31, 2022	2,674,038
Acquisitions	0
Foreign currency translation and other	0
Balance - March 31, 2023	2,674,038
Events, Experiences & Rights [Member]
Goodwill [Line Items]
Balance - December 31, 2022	2,112,403
Acquisitions	0
Reclassification	(607,427)
Foreign currency translation and other	1,706
Balance - March 31, 2023	1,506,682
Representation [Member]
Goodwill [Line Items]
Balance - December 31, 2022	498,256
Acquisitions	13,607
Foreign currency translation and other	5
Balance - March 31, 2023	511,868
Sports Data and Technology [Member]
Goodwill [Line Items]
Balance - December 31, 2022	0
Acquisitions	0
Reclassification	607,427
Foreign currency translation and other	2,055
Balance - March 31, 2023	$ 609,482

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Summary of Company's Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total Amortized Gross	$ 2,850,789	$ 2,834,463
Total Intangible Assets Gross	3,786,784	3,759,722
Accumulated Amortization	(1,596,706)	(1,554,139)
Carrying Value	1,254,083	1,280,324
Total Intangible Assets Carrying Value	2,190,078	2,205,583
Indefinite-Lived Trade Names	450,069	447,559
Owned events [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Owned Events	471,737	463,481
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Other Indefinite-Lived Intangible Assets	$ 14,189	$ 14,219
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	17 years 1 month 6 days	17 years 1 month 6 days
Total Amortized Gross	$ 1,053,861	$ 1,048,530
Accumulated Amortization	(359,474)	(343,895)
Carrying Value	$ 694,387	$ 704,635
Customer and client relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	6 years 10 months 24 days	6 years 10 months 24 days
Total Amortized Gross	$ 1,468,241	$ 1,464,584
Accumulated Amortization	(1,090,655)	(1,073,017)
Carrying Value	$ 377,586	$ 391,567
Internally developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	6 years 6 months	6 years 6 months
Total Amortized Gross	$ 279,392	$ 276,094
Accumulated Amortization	(101,851)	(92,573)
Carrying Value	$ 177,541	$ 183,521
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	4 years 3 months 18 days	4 years 2 months 12 days
Total Amortized Gross	$ 49,295	$ 45,255
Accumulated Amortization	(44,726)	(44,654)
Carrying Value	$ 4,569	$ 601

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Investment	Mar. 31, 2022 USD ($) Investment	Dec. 31, 2022 USD ($)	Jan. 31, 2022
Schedule of Held-to-Maturity Securities [Line Items]
Net income	$ 36,255	$ 517,666
Equity losses of affiliates, net of tax	(6,546)	(20,655)
Equity method investments	202,721		$ 209,523
Percentage of ownership sold				80%
Cost Investments [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Equity method investments, Net proceeds from sale	2,300
Equity method investment without Readily Determinable Fair Values, gain from sale recorded	1,100
Gains (losses) recorded, Due to the change in fair value in other (expense) income	$ 700	$ 1,900
Number of investments sold \| Investment	2	0
Fifth Season
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments				20%
Equity losses of affiliates, net of tax	$ (8,500)	$ (2,900)
LeafieldImg College
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments	42%
Equity losses of affiliates, net of tax	$ 0	$ 21,500
Equity method investments	$ 0
Maximum [Member] \| Endeavor
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments	50%
Minimum [Member] \| Endeavor
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments	6%

INVESTMENTS - Summary of Compan

INVESTMENTS - Summary of Company's Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Equity method investments	$ 202,721	$ 209,523
Equity investments without readily determinable fair values	145,689	127,297
Equity investments with readily determinable fair values	138	153
Total investments	$ 348,548	$ 336,973

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($) Contract	Mar. 31, 2022 USD ($)
Financial Instrument [Line Items]
Outstanding forward foreign exchange contracts maturities	12 months
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	$ (1)	$ 47.7
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	$ 11.8	(7.3)
Foreign Exchange Forward [Member]
Financial Instrument [Line Items]
Outstanding forward foreign exchange contracts maturities	15 months
contracts \| Contract	9
Designated As Cash Flow Hedge [Member] \| Foreign Exchange Forward [Member]
Financial Instrument [Line Items]
Recognized net gains (losses) in accumulated other comprehensive (losses) gains	$ 0	0.3
Reclassification of gains or losses into income (loss)	0	0.8
Other Nonoperating Income (Expense) [Member] \| Foreign Exchange Forward [Member]
Financial Instrument [Line Items]
Net Gain (Loss) on foreign exchange contracts	0.9	0.5
Other Nonoperating Income (Expense) [Member] \| Not Designated As Cash Flow Hedge [Member] \| Foreign Exchange Forward [Member]
Financial Instrument [Line Items]
Net Gain (Loss) on foreign exchange contracts	$ 3.2	$ (1.3)

FINANCIAL INSTRUMENTS - Schedul

FINANCIAL INSTRUMENTS - Schedule of Outstanding Forward Foreign Exchange Contracts Balances (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount	$ 5,248	$ (8,487)
British Pound Sterling [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount	86,056
US Dollar Amount	$ 105,741
Weighted Average Exchange Rate Per $1 USD	0.0081
Euro Member Countries, Euro
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount	$ 20,355
US Dollar Amount	$ 21,823
Weighted Average Exchange Rate Per $1 USD	0.0093
Singapore Dollar [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount	$ 9,600
US Dollar Amount	$ 7,333
Weighted Average Exchange Rate Per $1 USD	0.0131

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Transfers of assets or liabilities between fair value measurement classifications	$ 0
Foreign Current Derivatives [Member] \| Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	1,000,000	$ 0
Foreign Current Derivatives [Member] \| Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	100,000	0
Foreign Current Derivatives [Member] \| Other Long Term Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	2,900,000	5,100,000
Foreign Current Derivatives [Member] \| Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	3,600,000	6,000,000
Interest Rate Swap [Member] \| Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the interest rate swaps	$ 60,400,000	$ 75,900,000

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Fair Value Of Assets and Liabilities Measured on Recurring Basis (Detail) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets:
Investments in equity securities with readily determinable fair values	$ 138	$ 153
Interest rate swaps	60,430	75,865
Forward foreign exchange contracts	1,077
Total	61,645	76,018
Liabilities:
Contingent consideration	3,167	4,524
Forward foreign exchange contracts	6,489	11,107
Total	9,656	15,631
Level I [Member]
Assets:
Investments in equity securities with readily determinable fair values	138	153
Total	138	153
Liabilities:
Total	0
Level II [Member]
Assets:
Interest rate swaps	60,430	75,865
Forward foreign exchange contracts	1,077
Total	61,507	75,865
Liabilities:
Forward foreign exchange contracts	6,489	11,107
Total	6,489	11,107
Level III [Member]
Assets:
Total	0
Liabilities:
Contingent consideration	3,167	4,524
Total	$ 3,167	$ 4,524

DEBT - Additional Information (

DEBT - Additional Information (Detail)	3 Months Ended	12 Months Ended
DEBT - Additional Information (Detail)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Long-term debt	$ 5,151,194,000	$ 5,168,546,000
Accounts receivable	991,618,000	917,000,000
Other current liabilities	106,359,000	107,675,000
EDR Endeavor Group Holdings [Member]
Debt Instrument [Line Items]
Tax receivable agreements liability		1,011,700,000
Other long-term liabilities		961,600,000
Other current liabilities	154,900,000	50,100,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Outstanding letters of credit	2,300,000,000	2,300,000,000
Line of credit	200,000,000
2014 Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit	0	0
2014 Credit Facilities [Member] \| Letter of credit
Debt Instrument [Line Items]
Outstanding letters of credit	19,500,000	19,400,000
Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit	2,800,000,000	2,800,000,000
Line of credit	205,000,000
Letters of credit maximum face amount	40,000,000
Swingline loan maximum amount	15,000,000
Zuffa Credit Facilities [Member] \| Letter of credit
Debt Instrument [Line Items]
Outstanding letters of credit	10,000,000	0
Zuffa Credit Facilities [Member] \| Incremental term loan
Debt Instrument [Line Items]
Outstanding letters of credit	0	0
OLE Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Outstanding letters of credit	$ 0	0
First lien leverage ratio	3
Long-term debt	$ 2,000,000
Percentage of revolving commitments	40%
Receivables Purchase Agreement [Member]
Debt Instrument [Line Items]
Long-term debt	$ 23,700,000	$ 28,200,000
Zuffa Secured Commercial Loans [Member]
Debt Instrument [Line Items]
Covenant compliance	Zuffa was in compliance with its financial debt covenant	Zuffa was in compliance with its financial debt covenant
2014 Credit Facilities and Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Debt instrument fair value	$ 5,000,000,000	$ 5,000,000,000
2014 Credit Facilities and Zuffa Credit Facilities [Member] \| EDR Endeavor Group Holdings [Member]
Debt Instrument [Line Items]
Long term deferred tax benefit	789,900,000	$ 756,400,000
Accounts receivable	50,000,000
Tax receivable agreements liability	997,800,000
Other current liabilities	$ 842,900,000

DEBT - Summary of Outstanding D

DEBT - Summary of Outstanding Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total principal	$ 5,197,456	$ 5,219,173
Unamortized discount	(15,854)	(17,523)
Unamortized issuance costs	(30,408)	(33,104)
Total debt	5,151,194	5,168,546
Less: current portion	(88,686)	(88,309)
Long-term debt	5,062,508	5,080,237
First Lien Term Loan (due May 2025) [Member]
Debt Instrument [Line Items]
Total principal	2,298,383	2,305,916
Zuffa First Lien Term Loan (due April 2026) [Member]
Debt Instrument [Line Items]
Total principal	2,752,017	2,759,767
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member]
Debt Instrument [Line Items]
Total principal	$ 147,056	$ 153,490

DEBT - Summary of Outstanding_2

DEBT - Summary of Outstanding Debt (Parenthetical) (Detail)	3 Months Ended
DEBT - Summary of Outstanding Debt (Parenthetical) (Detail)	Mar. 31, 2023
First Lien Term Loan (due May 2025) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	May 2025
Zuffa First Lien Term Loan (due April 2026) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	April 2026
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	2033
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Line of credit interest rate	14.50%
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Line of credit interest rate	3.25%

REDEEMABLE NON-CONTROLLING INTE

REDEEMABLE NON-CONTROLLING INTERESTS - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2018	Mar. 31, 2023	Dec. 31, 2022	Aug. 31, 2022
Redeemable Noncontrolling Interest [Line Items]
EBIT DA multiplication factor		7.5
Proceeds from noncontrolling interests	$ 9.7
Barrett Jackson Holdings Llc [Member]
Redeemable Noncontrolling Interest [Line Items]
Business acquisition percentage of shares issued				29.90%
EBIT DA multiplication factor				13
Noncontrolling interest, fair value				$ 210.1
Temporary equity, estimated redemption value		$ 220	$ 207.9
Zuffa [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value		9.9	9.7
Frieze [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value		$ 24	$ 24.6
Business acquisition sale of remaining interest		30%

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Basic and Diluted Earnings Per Share and Weighted Average Shares Outstanding (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Numerator
Consolidated net income	$ 36,255	$ 517,666
Net income (loss) attributable to NCI	28,224	198,120
Net income attributable to EGH common shareholders	8,031	319,546
Net Income (Loss) Available to Common Stockholders, Basic, Total	8,031	319,546
Net income attributable to EGH common shareholders	$ 7,946	$ 512,259
Denominator
Weighted average Class A Common Shares outstanding - Basic	291,936,777	268,489,176
Additional shares assuming exchange of all Endeavor Profits Units	714,931	4,219,455
Additional Shares from RSUs Stock Options and Phantom Units, as Calculated using the Treasury Stock Method	2,633,533	2,863,781
Additional shares assuming exchange of all Endeavor Operating Units and Endeavor Manager Units	0	167,466,205
Weighted average number of shares used in computing diluted earnings per share	295,285,241	443,038,617
Basic earnings per share	$ 0.03	$ 1.19
Diluted	$ 0.03	$ 1.16
Common Class A [Member]
Denominator
Weighted average Class A Common Shares outstanding - Basic	291,936,777	268,489,176
Operating Unit [Member]
Numerator
Net income (loss) attributable to NCI	$ 26,559	$ 170,943
Net income attributable to NCI (Endeavor Operating Company)	26,644	5,407
Manager units [Member]
Numerator
Net income (loss) attributable to NCI	1,665	27,177
Net income attributable to NCI (Endeavor Operating Company)	$ 1,665	$ 0

EARNINGS PER SHARE - Schedule_2

EARNINGS PER SHARE - Schedule of Antidilutive Securities (Detail) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	4,150,684	2,512,767
Unvested Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	3,264,592	1,268,888
Manager LLC Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	22,977,488	0
EOC Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	135,819,453	0
EOC Profits Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	12,488,885	0
Redeemable Non-controlling Interests [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	7,608,312	0

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended
	Aug. 16, 2022	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Provision for (benefit from) income taxes			$ 35,470	$ (17,234)
Income from continuing operations			$ 78,271	$ 521,087
Effective income tax rate			45.30%	(3.30%)
Valuation allowance on differed tax assets				$ 56,500
Unrecognized tax benefits		$ 42,400	$ 42,700
Percentage of realized tax benefits payable pursuant to an agreement	15%	15%
Tax Receivable Agreement [Member]
Percentage of realized tax benefits payable pursuant to an agreement			85%

REVENUE - Summary Of Company's

REVENUE - Summary Of Company's Revenue Disaggregated By Primary Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 1,596,837	$ 1,473,763
Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	353,289	296,689
Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	800,786	780,935
Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	350,240	357,321
Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	100,859	45,043
Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue	(8,337)	(6,225)
Eliminations [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Eliminations [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Eliminations [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Eliminations [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Media Rights and Data [Member] \| Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	382,105	320,093
Media Rights and Data [Member] \| Reportable Subsegments [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	189,042	156,965
Media Rights and Data [Member] \| Reportable Subsegments [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	124,000	118,085
Media Rights and Data [Member] \| Reportable Subsegments [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Media Rights and Data [Member] \| Reportable Subsegments [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	69,063	45,043
Technology Platforms and Services [Member] \| Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	47,064	22,371
Technology Platforms and Services [Member] \| Reportable Subsegments [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Technology Platforms and Services [Member] \| Reportable Subsegments [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	15,268	22,371
Technology Platforms and Services [Member] \| Reportable Subsegments [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Technology Platforms and Services [Member] \| Reportable Subsegments [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	31,796	0
Media Production, Distribution and Content [Member] \| Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	133,413	139,055
Media Production, Distribution and Content [Member] \| Reportable Subsegments [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,966	2,300
Media Production, Distribution and Content [Member] \| Reportable Subsegments [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	62,312	63,011
Media Production, Distribution and Content [Member] \| Reportable Subsegments [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	69,135	73,744
Media Production, Distribution and Content [Member] \| Reportable Subsegments [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Events and Performance [Member] \| Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	761,487	714,892
Events and Performance [Member] \| Reportable Subsegments [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	162,281	137,424
Events and Performance [Member] \| Reportable Subsegments [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	599,206	577,468
Events and Performance [Member] \| Reportable Subsegments [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Events and Performance [Member] \| Reportable Subsegments [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Talent Representation and Licensing [Member] \| Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	202,862	199,171
Talent Representation and Licensing [Member] \| Reportable Subsegments [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Talent Representation and Licensing [Member] \| Reportable Subsegments [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Talent Representation and Licensing [Member] \| Reportable Subsegments [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	202,862	199,171
Talent Representation and Licensing [Member] \| Reportable Subsegments [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Marketing [Member] \| Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	78,243	84,406
Marketing [Member] \| Reportable Subsegments [Member] \| Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Marketing [Member] \| Reportable Subsegments [Member] \| Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Marketing [Member] \| Reportable Subsegments [Member] \| Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	78,243	84,406
Marketing [Member] \| Reportable Subsegments [Member] \| Sports Data and Technology [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 0	$ 0

REVENUE - Summary Of Transactio

REVENUE - Summary Of Transaction Price Related To These Future Obligation (Detail) $ in Thousands	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 5,193,392
Remainder of 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	1,405,289
2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	1,481,813
2025
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	1,264,164
2026
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	306,846
2027
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	227,859
Thereafter
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 507,421

REVENUE - Summary Of Company'_2

REVENUE - Summary Of Company's Contract Liabilities (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Contract with Customer, Liability [Abstract]
Beginning Balance	$ 716,147
Additions	857,300
Deductions	(855,960)
Acquisitions	10,516
Foreign Exchange	2,031
Ending Balance	730,034
Beginning Balance	91,838
Additions	29,497
Deductions	(445)
Acquisitions	0
Foreign Exchange	245
Ending Balance	$ 121,135

REVENUE - Additional Informatio

REVENUE - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 14	$ 17.4

SEGMENT INFORMATION (Additional

SEGMENT INFORMATION (Additional Information) (Detail)	3 Months Ended
SEGMENT INFORMATION (Additional Information) (Detail)	Mar. 31, 2023 Segment
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Number of reportable segments	4

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue, Major Customer [Line Items]
Revenues	$ 1,596,837	$ 1,473,763
Owned Sports Properties [Member]
Revenue, Major Customer [Line Items]
Revenues	353,289	296,689
Representation [Member]
Revenue, Major Customer [Line Items]
Revenues	350,240	357,321
Sports Data and Technology [Member]
Revenue, Major Customer [Line Items]
Revenues	100,859	45,043
Operating Segments [Member] \| Owned Sports Properties [Member]
Revenue, Major Customer [Line Items]
Revenues	353,289	296,689
Operating Segments [Member] \| Events Experiences & Rights [Member]
Revenue, Major Customer [Line Items]
Revenues	800,786	780,935
Operating Segments [Member] \| Representation [Member]
Revenue, Major Customer [Line Items]
Revenues	350,240	357,321
Operating Segments [Member] \| Sports Data and Technology [Member]
Revenue, Major Customer [Line Items]
Revenues	100,859	45,043
Eliminations [Member]
Revenue, Major Customer [Line Items]
Revenues	$ (8,337)	$ (6,225)

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Reconciliation of Segment Profitability (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information [Line Items]
Depreciation and amortization	$ (66,751)	$ (65,994)
Tax receivable agreement liability adjustment	2,344	(53,497)
Income before income taxes and equity losses of affiliates	78,271	521,087
Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	306,392	314,449
Equity earnings of affiliates	(1,977)	(3,749)
Interest expense, net	(85,097)	(59,272)
Depreciation and amortization	(66,751)	(65,994)
Equity-based compensation expense	(78,691)	(50,856)
Merger, acquisition and earn-out costs	(14,534)	(12,794)
Certain legal costs	(2,422)	(1,002)
Restructuring, severance and impairment	(8,200)	(518)
Fair value adjustment - equity investments	713	1,653
Gain on sale of the restricted Endeavor Content business	0	463,641
Tax receivable agreement liability adjustment	2,344	(53,497)
Other	26,494	(10,974)
Operating Segments [Member] \| Owned Sports Properties [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	185,671	148,741
Operating Segments [Member] \| Events, Experiences & Rights [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	107,991	126,001
Operating Segments [Member] \| Representation [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	84,206	101,705
Operating Segments [Member] \| Sports Data and Technology [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	4,472	6,482
Operating Segments [Member] \| Corporate
Segment Reporting Information [Line Items]
Adjusted EBITDA	$ (75,948)	$ (68,480)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) € in Millions	1 Months Ended				3 Months Ended	4 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2020 EUR (€)	Jul. 31, 2019 EUR (€)	May 31, 2019 EUR (€)	Dec. 31, 2022 EUR (€)	Mar. 31, 2015 Count
Ten Clubs
Loss Contingency Damages Paid Value		€ 284.9
One Further Club
Loss Contingency Damages Paid Value	€ 326.9
Zuffa [Member]
New claims filed, number \| Count						5
UFC Fighters [Member]
New claims filed, number \| Count						11
Original Plaintiffs [Member] \| Four Clubs
Loss Contingency Damages Paid Value					€ 1,675
Breach of Competition Law [Member] \| Italian Competition Authority [Member]
Loss contingency, loss in period				€ 0.3
Breach of Competition Law [Member] \| Lega Nazionale [Member]
Loss contingency, damages sought, value			€ 1,750
Breach of Competition Law [Member] \| Three Football Clubs [Member]
Loss contingency, damages sought, value			€ 554.6
Breach of Competition Law [Member] \| Four Additional Football Club [Member]
Loss contingency, damages sought, value		€ 251.5

RELATED PARTY TRANSACTIONS - A

RELATED PARTY TRANSACTIONS - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended
	Aug. 16, 2022	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Revenue			$ 14,744	$ 7,739
Related party costs			4,494	4,696
Percentage of realized tax benefits payable pursuant to an agreement	15%	15%
Euroleague [Member]
Due from related parties		$ 8,400	9,800
Due to related parties		1,000	3,100
Raine group
Business acquisition transaction costs			1,500	15,000
Investment in non marketable fund		2,100	2,600
Production Services [Member] \| Euroleague [Member]
Revenue			4,000	2,800
Gaming Rights [Member] \| Euroleague [Member]
Related party costs			3,600	1,400
Management Services [Member] \| Euroleague [Member]
Revenue			$ 3,800	$ 3,700
Tax Receivable Agreement [Member]
Percentage of realized tax benefits payable pursuant to an agreement			85%
Tax liability pursuant to an agreement		1,011,700	$ 997,800
Tax Receivable Agreement [Member] \| Related party transactions [Member]
Tax liability pursuant to an agreement		$ 390,100	$ 364,300

RELATED PARTY TRANSACTIONS - S

RELATED PARTY TRANSACTIONS - Schedule of Related Party Transactions (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Other current assets	$ 271,018		$ 293,206
Investments	348,548		336,973
Accrued liabilities	531,381		525,239
Deferred revenue	730,034		716,147
Other current liabilities	106,359		107,675
Revenue	14,744	$ 7,739
Direct operating costs	4,494	4,696
Selling, general and administrative expenses	954	1,861
Other (expense) income, net	(625)	$ (14,125)
Related party transactions [Member]
Related Party Transaction [Line Items]
Other current assets	17,582		17,827
Investments	2,617		2,146
Accrued liabilities	1,500		0
Deferred revenue	812		825
Other current liabilities	$ 5,249		$ 3,801

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) - Subsequent Event [Member] $ in Billions	1 Months Ended
	Apr. 30, 2023 USD ($)
Subsequent Event [Line Items]
Debt instrument, maturity date, description	In April 2023, the Company executed amendments on the Revolving Credit Facility and the Zuffa Revolving Credit Facility to extend the maturities by six months to November 18, 2024 and October 29, 2024, respectively.
Economic interest in an operating subsidiary	51%
Zuffa Credit Facilities [Member]
Subsequent Event [Line Items]
Debt instrument maturity date	Oct. 29, 2024
Revolving Credit Facility [Member]
Subsequent Event [Line Items]
Debt instrument maturity date	Nov. 18, 2024
New PubCo [Member]
Subsequent Event [Line Items]
Controlling non-economic voting interest	51%
Voting interest	49%
Economic ownership interest	100%
HoldCo. [Member]
Subsequent Event [Line Items]
Economic ownership interest	49%
IMG Academy Transaction [Member]
Subsequent Event [Line Items]
Cash proceeds	$ 1.1