Endeavor (EDR) 8-K 20 Sep 24 Results of Operations and Financial Condition Financial data

Cover Page

Cover Page	Sep. 20, 2024
Document Information [Line Items]
Document Type	8-K
Document Period End Date	Sep. 20, 2024
Entity Central Index Key	0001766363
Entity Registrant Name	Endeavor Group Holdings, Inc.
Entity Incorporation, State or Country Code	DE
Entity File Number	001-40373
Entity Tax Identification Number	83-3340169
Entity Address, Address Line One	9601 Wilshire Boulevard
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Beverly Hills
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90210
City Area Code	(310)
Local Phone Number	285-9000
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Security 12b Title	Class A Common Stock, $0.00001 par value per share
Amendment Flag	false
Trading Symbol	EDR
Security Exchange Name	NYSE
Entity Emerging Growth Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 1,166,526	$ 767,828
Restricted cash	278,456	278,165
Accounts receivable (net of allowance for doubtful accounts of $58,026 and $51,755 respectively)	810,857	740,769
Deferred costs	606,207	235,320
Other current assets	432,042	291,428
Current assets of discontinued operations	170,459	223,226
Total current assets	3,464,547	2,536,736
Property, buildings and equipment, net	914,645	671,447
Operating lease right-of-use assets	309,704	336,555
Intangible assets, net	4,812,284	1,821,821
Goodwill	9,517,143	4,677,270
Investments	394,179	330,510
Deferred income taxes	430,339	770,498
Other assets	599,765	320,790
Long-term assets of discontinued operations	1,102,167	1,038,215
Total assets	21,544,773	12,503,842
Current Liabilities:
Accounts payable	462,361	513,016
Accrued liabilities	684,390	507,000
Current portion of long-term debt	58,894	88,309
Current portion of operating lease liabilities	73,899	63,900
Deferred revenue	802,344	643,421
Deposits received on behalf of clients	262,436	258,414
Current portion of tax receivable agreement liability	156,155	50,098
Other current liabilities	97,190	85,321
Current liabilities of discontinued operations	199,276	205,061
Total current liabilities	2,796,945	2,414,540
Long-term debt	4,969,417	5,080,237
Long-term operating lease liabilities	279,042	319,344
Long-term tax receivable agreement liability	834,298	961,623
Deferred tax liabilities	446,861	102,041
Other long-term liabilities	393,322	216,654
Long-term liabilities of discontinued operations	102,377	102,831
Total liabilities	9,822,262	9,197,270
Commitments and contingencies (Note 21)
Redeemable non-controlling interests	215,458	253,079
Shareholders' Equity:
Additional paid-in capital	4,901,922	2,120,794
Accumulated deficit	(117,065)	(216,219)
Accumulated other comprehensive loss	(157)	(23,736)
Total Endeavor Group Holdings, Inc. shareholders' equity	4,784,706	1,880,844
Nonredeemable non-controlling interests	6,722,347	1,172,649
Total shareholders' equity	11,507,053	3,053,493
Total liabilities, redeemable interests and shareholders' equity	21,544,773	12,503,842
Common Class A [Member]
Shareholders' Equity:
Common stock value	3	2
Common Class B [Member]
Shareholders' Equity:
Common stock value	0	0
Common Class C [Member]
Shareholders' Equity:
Common stock value	0	0
Common Class X [Member]
Shareholders' Equity:
Common stock value	1	1
Common Class Y [Member]
Shareholders' Equity:
Common stock value	$ 2	$ 2

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Net of allowance for doubtful accounts	$ 58,026	$ 51,755
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	298,698,490	290,541,729
Common Stock, shares outstanding	298,698,490	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	166,569,908	182,077,479
Common Stock, shares outstanding	166,569,908	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	225,960,405	227,836,134
Common Stock, shares outstanding	225,960,405	227,836,134

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue		$ 5,490,777	$ 5,007,603	$ 4,887,013
Operating expenses:
Direct operating costs		2,211,918	1,929,247	2,480,822
Selling, general and administrative expenses		2,590,173	2,278,205	2,252,750
Insurance recoveries		0	(1,099)	(68,190)
Depreciation and amortization		310,204	248,732	275,510
Impairment charges		74,912	689	4,524
Total operating expenses		5,187,207	4,455,774	4,945,416
Operating income (loss) from continuing operations		303,570	551,829	(58,403)
Other (expense) income:
Interest expense, net		(346,237)	(282,350)	(268,681)
Loss on extinguishment of debt		0	0	(28,628)
Tax receivable agreement liability adjustment		40,635	(873,264)	(101,736)
Other income,net		783,680	479,691	7,594
Income (loss) from continuing operations before income taxes and equity losses of affiliates		781,648	(124,094)	(449,854)
Provision for (benefit from) income taxes		208,890	(657,698)	(27,082)
Income (loss) from continuing operations before equity losses of affiliates		572,758	533,604	(422,772)
Equity losses of affiliates, net of tax		(21,018)	(223,604)	(72,733)
Income (loss) from continuing operations, net of tax		551,740	310,000	(495,505)
Income from discontinued operations		16,679	20,858	32,831
Provision for income taxes		10,950	9,194	4,805
Income from discontinued operations, net of tax		5,729	11,664	28,026
Net income (loss)		557,469	321,664	(467,479)
Less: Net income (loss) attributable to non-controlling interests		200,953	192,531	(139,168)
Less: Net loss attributable to Endeavor Operating Company, LLC prior to the reorganization transactions		0	0	(31,686)
Net income (loss) attributable to Endeavor Group Holdings, Inc.		$ 356,516	$ 129,133	$ (296,625)
Basic from continuing operations	[1]	$ 1.19	$ 0.46	$ (1.19)
Basic from discontinued operations	[1]	0	0.02	0.05
Basic	[1]	1.19	0.48	(1.14)
Diluted from continuing operations	[1]	1.14	0.43	(1.19)
Diluted from discontinued operations	[1]	0	0.02	0.05
Diluted	[1]	$ 1.14	$ 0.45	$ (1.14)
Weighted Average Number of Shares Outstanding, Basic		298,915,993	281,369,848	262,119,930
Weighted Average Number of Shares Outstanding, Diluted		464,862,899	287,707,832	262,119,930
[1] Basic and diluted loss per share of Class A common stock presented for 2021 is applicable only for the period from May 1, 2021 through December 31, 2021, which is the period following the initial public offering ("IPO") and the related Reorganization Transactions (as defined in Note 1 to the consolidated financial statements). See Note 14 for the calculation of the numbers of shares used in computation of net loss per share of Class A common stock and the basis for computation of net loss per share.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 557,469	$ 321,664	$ (467,479)
Change in unrealized gains/losses on cash flow hedges:
Unrealized gains (losses) on forward foreign exchange contracts	0	1,093	(185)
Reclassification of gains to net income (loss) for forward foreign exchange contracts	0	(842)	(708)
Unrealized gains on interest rate swaps	23,232	98,553	26,739
Reclassification of (gains) losses to net income (loss) for interest rate swaps	(59,423)	7,730	30,314
Foreign currency translation adjustments	64,346	1,507	(909)
Reclassification of foreign currency translation loss (gain) to net income (loss) for business divestiture	3,270	(127)	0
Total comprehensive income (loss), net of tax	588,894	429,578	(412,228)
Less: Comprehensive income (loss) attributable to non-controlling interests	208,487	239,729	(125,478)
Less: Net loss attributable to Endeavor Operating Company, LLC prior to the reorganization transactions	0	0	(12,021)
Comprehensive income (loss) attributable to Endeavor Group Holdings, Inc.	$ 380,407	$ 189,849	$ (274,729)

Consolidated Statements of Rede

Consolidated Statements of Redeemable Interests and Shareholders'/Members' Equity - USD ($) $ in Thousands	Total	Prior To The Reorganization And Initial Public Offering [Member]	Subsequent To Reorganization And Initial Public Offering [Member]	Members' Capital [Member]	Members' Capital [Member] Prior To The Reorganization And Initial Public Offering [Member]	Members' Capital [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Accumulated Other Comprehensive Loss Income [Member]	Accumulated Other Comprehensive Loss Income [Member] Prior To The Reorganization And Initial Public Offering [Member]	Accumulated Other Comprehensive Loss Income [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Parent [Member]	Parent [Member] Prior To The Reorganization And Initial Public Offering [Member]	Parent [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Redeemable Equity [Member] Parent [Member]	Redeemable Equity [Member] Parent [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Redeemable Stock [Member] Noncontrolling Interest [Member]	Redeemable Stock [Member] Noncontrolling Interest [Member] Prior To The Reorganization And Initial Public Offering [Member]	Redeemable Stock [Member] Noncontrolling Interest [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Nonredeemable Non-controlling Interests [Member] Noncontrolling Interest [Member]	Nonredeemable Non-controlling Interests [Member] Noncontrolling Interest [Member] Prior To The Reorganization And Initial Public Offering [Member]	Nonredeemable Non-controlling Interests [Member] Noncontrolling Interest [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Common Class A [Member]	Common Class A [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Class X Common Stock [Member]	Class X Common Stock [Member] Subsequent To Reorganization And Initial Public Offering [Member]	Class Y Common Stock [Member]	Class Y Common Stock [Member] Subsequent To Reorganization And Initial Public Offering [Member]
Beginning balance at Dec. 31, 2020	$ 963,976			$ 468,633			$ (190,786)			$ 277,847							$ 22,519		$ 168,254			$ 686,129
Comprehensive (loss) income		$ 30,838	$ (432,747)		$ (31,686)			$ 19,665	$ 21,896		$ (12,021)	$ (274,729)				$ (296,625)				$ (4,111)	$ (6,208)		$ 42,859	$ (158,018)
Equity-based compensation		11,080	564,822		3,444						3,444	278,211		$ 278,211									7,636	286,611
Issuance of Class A common stock due to exchanges, Shares																										3,709,429		(3,709,653)
Issuance of Class A common stock due to releases of RSUs																										3,837,861
Exercise of stock options, Shares																									19,097
Exercise of stock options	458									458			$ 458
Contribution			150																		5,400			150
Distributions		(8,648)	(528)		(245)						(245)												(8,403)	(528)
Accretion of redeemable non- controlling interests		271	(36,513)		271						271	(36,513)		(36,513)						(271)	36,513
Non-controlling interests for sale of businesses	(2,808)																					(2,808)
Equity reallocation between controlling and non-controlling interests												(11,191)		(11,191)										11,191
Establishment of non-controlling interests		$ (2,888)	(2,121)		$ 560						$ 560									$ 2,888	2,121		$ (3,448)	(2,121)
Use of Proceeds Including the UFC Buyout Shares																										42,400,877		67,910,105		70,946,270
Use of Proceeds Including the UFC Buyout			(835,683)						(11,955)			(715,297)		(703,342)										(120,386)
Reclassification to redeemable equity	452																		(452)			452
Effect of Reorganization			16,790			$ (440,977)			$ 80,645			(118,311)		242,017				$ (22,519)			$ 5,729			$ 135,101		$ 1		$ 1		$ 2
Effect of Reorganization shares																										133,712,566		122,021,609		167,208,026
Issuance of Class A common stock sold in IPO and Private Placement, net of underwriting discounts shares																										81,873,497
Issuance of Class A common stock due to exchanges			1,886,643									1,886,643		1,886,642												$ 1
Establishment of tax receivable agreements liability	21,365		$ (32,081)									$ (32,081)		$ (32,081)
Ending 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
Ending Balance (shares) at Dec. 31, 2021																									265,553,327		186,222,061		238,154,296
Comprehensive (loss) income	425,295						60,716			189,849					129,133				4,283			235,446
Equity-based compensation	205,537									180,869			180,869						(3,760)			24,668
Issuance of Class A common stock due to exchanges, Shares																									12,741,935		(12,841,961)		(10,318,162)
Issuance of Class A common stock due to releases of RSUs																									2,792,989
Distributions	(36,386)																					(36,386)
Accretion of redeemable non- controlling interests	(83,224)									(83,224)			(34,497)		(48,727)				83,225
Issuance of Class A common stock due to an acquisition, Shares																									3,266,646
Issuance of Class A common stock due to an acquisition	70,254									70,254			70,254
Establishment and acquisition of non-controlling interests	346,495									211,405			211,405						(40,532)			135,090
Establishment and acquisition of non-controlling interests, Shares																									6,186,832		8,697,379
Non-controlling interests for sale of businesses	3,240																					3,240
Equity reallocation between controlling and non-controlling interests							(3,917)			63,826			67,743									(63,826)
Tax receivable agreements in connection with exchanges	819									819			819
Establishment of tax receivable agreements liability	136,310
Ending 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
Ending Balance (shares) at Dec. 31, 2022																									290,541,729		182,077,479		227,836,134
Comprehensive (loss) income	583,320						23,891			380,407					356,516				5,574			202,913
Equity-based compensation	263,489									202,218			202,218						(1,527)			61,271
Issuance of Class A common stock due to exchanges, Shares																									11,536,030		(11,507,571)		(1,875,729)
Issuance of Class A common stock due to exchanges	1									1															$ 1
Issuance of Class A common stock due to releases of RSUs																									5,426,373
Exercise of stock options, Shares																									5,729
Exercise of stock options	132									132			132
Contribution	14,807																					14,807
Distributions	(61,599)																		(9,090)			(61,599)
Dividends	(54,494)									(36,077)					(36,077)							(18,417)
Repurchase of Class A common stock, including payment for equity forward contract, Shares																									(9,109,376)
Repurchase of Class A common stock, including payment for equity forward contract	(200,000)									(200,000)			21,285		(221,285)
Accretion of redeemable non- controlling interests	6,465									6,465			6,465						(6,465)
Issuance of Class A common stock due to an acquisition, Shares																									32,673
Issuance of Class A common stock due to an acquisition	781									781			781
Acquisition of non-controlling interests	(218,761)									(18,848)			(18,848)						(17,286)			(199,913)
Acquisition of non-controlling interests, Shares																									265,332		4,000,000
Effects of acquisition and reorganization due to TKO Transactions	8,132,527									2,525,239			2,525,239									5,607,288
Non-controlling interests for sale of businesses	(86)																		(8,827)			(86)			$ 0
Equity reallocation between controlling and non-controlling interests							(312)			56,566			56,878									(56,566)
Equity impact of tax receivable agreement for exchanges of EOC units and Endeavor Manager units, and deferred taxes arising from changes in ownership	(13,022)									(13,022)			(13,022)
Issuance of Class A common stock sold in IPO and Private Placement, net of underwriting discounts shares																									2,600,000
Establishment of tax receivable agreements liability	(16,646)
Ending balance at Dec. 31, 2023	$ 11,507,053						$ (157)			$ 4,784,706			$ 4,901,922		$ (117,065)				$ 215,458			$ 6,722,347			$ 3		$ 1		$ 2
Ending Balance (shares) at Dec. 31, 2023																									298,698,490		166,569,908		225,960,405

Consolidated Statements of Re_2

Consolidated Statements of Redeemable Interests and Shareholders'/Members' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2023 $ / shares
Statement of Stockholders' Equity [Abstract]
Dividends, per share	$ 0.06

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss) from continuing operations	$ 551,740,000	$ 310,000,000	$ (495,505,000)
Adjustments to reconcile net income (loss) to net cash provided by operating activities of continuing operations:
Depreciation and amortization	310,204,000	248,732,000	275,510,000
Amortization and write-off of original issue discount and deferred financing cost	18,433,000	22,356,000	38,979,000
Loss on extinguishment of debt	0	0	28,628,000
Amortization of content costs	45,740,000	23,202,000	584,871,000
Impairment charges	74,912,000	689,000	4,524,000
Net gain on sale/disposal and impairment of assets	(9,752,000)	(834,000)	(7,662,000)
Gain on business divestitures	(750,398,000)	(508,439,000)	0
Equity-based compensation expense	254,028,000	209,380,000	530,929,000
Change in fair value of contingent liabilities	1,812,000	2,373,000	16,204,000
Change in fair value of equity investments with and without readily determinable fair value	(870,000)	(12,240,000)	(14,108,000)
Change in fair value of financial instruments	(65,753,000)	6,660,000	32,868,000
Equity losses from affiliates	21,018,000	223,604,000	72,733,000
Net provision for (benefit from) allowance for doubtful accounts	5,496,000	(1,122,000)	(5,568,000)
Net (gain) loss on foreign currency transactions	(14,082,000)	18,796,000	4,952,000
Distributions from affiliates	7,487,000	7,433,000	5,786,000
Tax receivable agreement liability adjustment	(40,635,000)	873,264,000	101,736,000
Income taxes	95,269,000	(703,243,000)	(70,274,000)
Other, net	2,967,000	(188,000)	(1,343,000)
Changes in operating assets and liabilities - net of acquisitions and divestitures:
Decrease/(increase) in receivables	38,643,000	(197,954,000)	(330,818,000)
Increase in other current assets	(80,869,000)	(79,946,000)	(91,368,000)
Increase in other assets	(77,471,000)	(46,133,000)	(800,902,000)
Increase in deferred costs	(280,592,000)	(842,000)	(22,190,000)
Increase/(decrease) in deferred revenue	130,298,000	(326,000)	101,890,000
Increase in accounts payable and accrued liabilities	19,028,000	39,698,000	244,583,000
Decrease in tax receivable agreement liability	(12,559,000)	0	0
Increase in other liabilities	65,749,000	46,286,000	125,665,000
Net cash provided by operating activities from continuing operations	309,843,000	481,206,000	330,120,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	3,499,000	(684,266,000)	(401,506,000)
Purchases of property and equipment	(199,104,000)	(127,115,000)	(99,291,000)
Proceeds from business divestitures, net of cash sold	1,076,737,000	924,751,000	4,624,000
Proceeds from sale of assets	9,740,000	4,037,000	21,993,000
Investments in affiliates	(105,491,000)	(52,130,000)	(151,148,000)
Other, net	2,409,000	1,940,000	4,289,000
Net cash provided by (used in) investing activities from continuing operations	787,790,000	67,217,000	(621,039,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings	173,163,000	15,648,000	1,052,703,000
Payments on borrowings	(292,030,000)	(593,712,000)	(1,087,393,000)
Payments under tax receivable agreement	(37,534,000)	0	0
Contributions	5,807,000	0	5,550,000
Distributions	(70,689,000)	(36,386,000)	(9,175,000)
Repurchase of Class A common stock, including payment of equity forward contract	(200,000,000)	0	0
Dividends	(54,495,000)	0	0
Redemption payments related to pre-IPO units	(1,500,000)	(9,412,000)	(40,320,000)
Exercise of stock options	132,000	0	458,000
Proceeds from equity offering, net of underwriting discounts and offering expenses	0	0	1,886,643,000
Acquisition of non-controlling interests	(237,404,000)	92,487,000	(835,683,000)
Payments of contingent and deferred consideration related to acquisitions	(19,054,000)	(18,107,000)	(2,219,000)
Other, net	(554,000)	(427,000)	(10,389,000)
Net cash (used in) provided by financing activities from continuing operations	(734,158,000)	(549,909,000)	960,175,000
DISCONTINUED OPERATIONS:
Net cash provided by operating activities	83,754,000	21,728,000	3,479,000
Net cash used in investing activities	(57,339,000)	(771,752,000)	(38,041,000)
Net cash flows provided by (used in) discontinued operations	26,415,000	(750,024,000)	(34,562,000)
Change in cash, cash equivalents and restricted cash balances held for sale	4,062,000	24,599,000	(28,736,000)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	5,037,000	(20,132,000)	(3,255,000)
Increase (decrease) in cash, cash equivalents and restricted cash	398,989,000	(747,043,000)	602,703,000
Cash, cash equivalents and restricted cash at beginning of year	1,045,993,000	1,793,036,000	1,190,333,000
Cash, cash equivalents and restricted cash at end of year	$ 1,444,982,000	$ 1,045,993,000	$ 1,793,036,000

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	12 Months Ended
	Dec. 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") 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. Prior to the IPO, Endeavor was owned by WME Holdco, LLC (which is referred to as "Holdco" herein and is principally owned by executive employees of the Company), affiliates of Silver Lake (which are collectively referred to as "Silver Lake" herein), and other investors and executive employees of the Company. Initial Public Offering On May 3, 2021, the Company closed an IPO of 24,495,000 shares of Class A common stock at a public offering price of $ 24.00 per share, which included 3,195,000 shares of Class A common stock issued pursuant to the underwriters’ option to purchase additional shares of Class A common stock. This option to purchase additional shares of Class A common stock closed on May 12, 2021. Reorganization Transactions Prior to the closing of the IPO, a series of reorganization transactions was completed. Subsequent to the closing of the IPO, several new and current investors purchased in the aggregate 75,584,747 shares of Class A common stock at a price per share of $ 24.00 . Then, through a series of transactions , EOC acquired the equity interests of the then minority unitholders of Zuffa Parent, LLC (n/k/a TKO Operating Company, LLC ("TKO OpCo")), which owns and operates the Ultimate Fighting Championship ("UFC"). This resulted in EOC directly or indirectly owning 100 % of the equity interests of TKO OpCo from May 3, 2021 until the closing of the Transactions as defined below. See Note 12 for additional information regarding the Reorganization Transactions. World Wrestling Entertainment On September 12, 2023, the Company completed the transactions involving the business combination of World Wrestling Entertainment, Inc. ("WWE"), which is a media and entertainment company, and TKO OpCo (the "Transactions"). As part of the Transactions, among other things, a new, publicly listed company, TKO Group Holdings, Inc. ("TKO"), was formed. Upon closing of the Transactions, Endeavor holds a controlling interest in TKO, which became a consolidated subsidiary of the Company. See Note 5 for additional information regarding the Transactions.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying 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 financial inform ation. Discontinued Operations In April 2024, following the Company's review to evaluate strategic alternatives, the Company entered into the Merger Agreement, pursuant to which affiliates of Silver Lake agreed to acquire 100 % of the outstanding shares of the Company's stock that it does not already own (other than certain equity interests held by certain current directors and executive officers of the Company and any other Rollover Holders (the “Rollover Interests”)). Pursuant to the Merger Agreement and subject to the satisfaction or waiver of certain conditions and on the terms set forth therein, equityholders of Endeavor, Endeavor Operating Company and Endeavor Manager are to receive $ 27.50 in cash per share or unit, as applicable. Completion of the Merger-Related Transactions is subject to certain customary closing conditions, including required regulatory approvals. The Merger Agreement also includes certain covenants of the Company Entities, including with respect to sales of certain specified assets of the Company (other than with respect to TKO and the agency representation business of WME), as well as other customary representations, warranties and covenants by Company Entities, the Parent Entities and the Merger Subs. As contemplated in the Merger Agreement with Silver Lake, the Company initiated a process to sell certain of businesses of the Company. During the second quarter of 2024, the Company began to actively market its Sports Data & Technology ("SD&T") segment. The Company determined that the SD&T segment met the definition of a discontinued operation in the quarter ended June 30, 2024, and as such, the Company has recast its financial statements to present the SD&T segment as discontinued operations for all periods. See Note 4 for additional information regarding the discontinued operations. Principles of Consolidation The consolidated financial statements include the accounts of all wholly-owned subsidiaries and other subsidiaries in which a controlling voting interest is maintained, which is typically present when the Company owns a majority of the voting interest in an entity and the non-controlling interests do not hold any substantive participating rights. In addition, the Company evaluates its relationships with other entities to identify whether they are variable interest entities as defined by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 810, Consolidation ("ASC 810"), and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Company is the primary beneficiary, then that entity is consolidated. All intercompany transactions and balances have been eliminated. Non-controlling interest in subsidiaries are reported as a component of equity or temporary equity in the consolidated balance sheets with disclosure of the net income (loss) and comprehensive income (loss) attributable to the Company and the non-controlling interests on the consolidated statements of operations and the consolidated statements of comprehensive income (loss). The equity method of accounting is used for investments in affiliates and joint ventures where the Company has significant influence over operating and financial policies but not control. Investments in which the Company does not have significant influence over operating and financial policies are accounted for either at fair value if the fair value is readily determinable or at cost, less impairment, adjusted for subsequent observable price changes if the fair value is not readily determinable. Reclassification Certain reclassifications have been made to the prior periods’ consolidated financial statements in order to conform to the current period presentation. These reclassifications did not impact any prior amounts of net income (loss) or cash flows. 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, content cost amortization and impairment, 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. Revenue Recognition The Company’s Owned Sports Properties segment primarily generates revenue via media rights fees, sponsorships, ticket sales, subscriptions, license fees and pay-per-view. The Company’s Events, Experiences & Rights segment primarily generates revenue from media rights sales, production service and studio fees, sponsorships, ticket sales, subscriptions, streaming fees, tuition, profit sharing and commissions. The Company’s Representation segment primarily generates revenue through commissions, packaging fees, marketing and consulting fees, production fees and content licensing fees. The Company’s Sports Data & Technology segment, which is presented as discontinued operations, primarily generates revenue via streaming and data rights fees, software license fees, and service fees, by providing media, data and technology platforms that offer tailored solutions for sportsbooks as well as proprietary trading and pricing solutions. In accordance with FASB ASC Topic 606, Revenue from Contracts with Customers ("ASC 606"), revenue is recognized when control of the promised goods or services is transferred to the Company’s customers either at a point in time or over time, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. For contracts which have more than one performance obligation, the total transaction price, which includes the estimated amount of variable consideration, is allocated based on observable prices or, if standalone selling prices are not readily observable, based on management’s estimate of each performance obligation’s standalone selling price. The variable consideration contained in the Company’s contracts includes sales or usage-based royalties earned on licensing the Company’s intellectual property and commissions earned on sales or usage-based royalties related to representing its clients, which are recognized in accordance with the sales or usage-based royalty exception under ASC 606. The variability related to these royalties will be resolved in the periods when the licensee generates sales or usage related to the intellectual property license. For the Company’s contracts that do not include licensing of intellectual property, the Company either estimates the variable consideration, subject to the constraint, or is using the variable consideration allocation exception if applicable. The following are the Company’s primary sources of revenue. Representation The Company earns commissions on its clients’ earnings from their engagements. As part of the client representation business, the Company represents, supports and advocates for its clients in the sourcing, negotiating, and execution of income generating engagements. The Company’s clients include actors, writers, directors, producers, athletes, models, photographers, musicians and other creative professionals. The Company’s promise, as well as its performance obligation, under the Company’s representation arrangements is to achieve a successful engagement for its clients, which is fulfilled when its clients perform in accordance with the terms of their respective engagements. Accordingly, the Company recognizes commission revenue when a client achieves a successful engagement, as this is when a client also obtains control of the representation service. The Company’s clients may receive a fixed fee for their services or receive a combination of a fixed fee and the potential to earn a back-end profit participation. Such back-end profit participation is generally based on the net profitability from the sales or usage of the intellectual property (e.g., an episodic television series or feature film) in which clients have played a role. The commission the Company receives is calculated based upon the fixed commission rate agreed-upon with the client applied to the client’s earnings successfully achieved for each respective engagement. With respect to arrangements involving a client’s back-end profit participation, the client’s back-end profit participation and, in turn, the Company’s commission is directly tied to the sales or usage of the intellectual property involving its client. Commission revenue from a client’s back-end participation is recognized during the period the profit participation is generated in accordance with the sales and usage-based royalty exception for licenses of intellectual property under ASC 606. The Company earns packaging revenue by playing an integral role in arranging the key creative elements and sale of a program that will be exhibited on broadcast, cable, streaming, video-on-demand or similar platforms. In a package, the Company receives payment directly from the studio for representing the project, and the Company foregoes rights to commission from its represented clients on such project. The Company’s fee in a package typically involves (i) a percentage commission on the initial network license fees for each of the episodes produced in a show that is licensed and broadcast and (ii) a profit participation right equal to a percentage of a contractually defined profitability measure. The commission on the initial network license fee is often subject to a fixed dollar cap per episode. The back-end profit participation is a form of contingent compensation payable out of profits (if any) generated by the packaged program. The Company’s promise, as well as its performance obligation, under packaging arrangements is the successful execution of the project, which is fulfilled when the studio transfers control of each episode of a packaged program to the network. Accordingly, the Company recognizes its commission on the initial network license fee when its customer achieves a successful execution of the project as this is the point in time the Company’s customer obtains control of its service. Commission revenue from participation in back-end profits is directly tied to the sales or usage of the intellectual property licensed by the Company’s customer. Such back-end profit participation is recognized in the period the profit participation is generated in accordance with the sales and usage-based royalty exception for licenses of intellectual property (based on either statements received or management’s estimate if statements are received on a lag). Content Development Revenue from production services and studio fees for the production and licensing of original content, including television properties, documentaries and films, is recognized when the content becomes available for exploitation and has been accepted by the customer. Revenue from production services of live entertainment and sporting events is recognized at the time of the event on a per event basis. Revenue from production services of editorial video content is recognized when the content is delivered to and accepted by the customer and the license period begins. Revenue for license fees that include a royalty is recognized in the period the royalty is generated in accordance with the sales and usage-based royalty exception for licenses of functional intellectual property. Customers for the Company’s production services include broadcast networks, sports federations, independent content producers, and over-the-top streaming service providers among others. Revenue from concept development and advisory services to independent production companies is recognized over the period the services are performed. Content Distribution and Sales The Company is an independent global distributor of sports programming and possesses relationships with a wide variety of broadcasters and media partners around the world. The Company sells media rights globally on behalf of its clients as well as its owned assets, including UFC, WWE and Professional Bull Riders ("PBR"). For sales of media and broadcast rights for live entertainment and sporting event programming on behalf of clients, the Company has both arrangements in which it is acting as a principal (full rights buy-out model) as well as an agent (commission model). • Full rights buy-out model: For media rights sales in which the Company is acting as a principal, the Company generally will enter into an agreement with the underlying media rights owner to license the media rights prior to negotiating license arrangements with customers, primarily broadcasters and other media distributors. Upon licensing the media rights from the rights owner, the Company obtains control of the rights and has the ability to obtain substantially all the remaining economic benefits of the rights. The Company is also obligated to pay the media rights owner the licensee fee regardless of the Company’s ability to monetize the rights. The Company has discretion in negotiating licensee fees with customers and it retains customer credit risk. The Company recognizes the customer license fees as revenue and the consideration paid to the rights holders for the acquisition of the rights as a direct operating cost. The satisfaction of the performance obligation depends on the number and timing of events delivered and is satisfied when the events take place. • Commission model: For media rights sales in which the Company does not obtain control of the underlying rights, the Company earns a commission equal to a stated percentage of the license fees for the rights distributed. As the Company does not obtain control of the underlying media rights, the Company recognizes the sales commission as revenue. The Company’s performance obligation generally includes distributing the live video feed and revenue is typically recognized on an event basis For owned assets, the Company enters into media rights agreements with broadcasters and other distributors for the airing of certain programming rights the Company produces. The Company’s media rights agreements are generally for multiple years, include a specified amount of programming (both number of events and duration) and contain fixed annual rights fees. The programming under these arrangements can include several performance obligations for each contract year such as media rights for live event programming, episodic programming, taped programming archives and sponsorship rights at the underlying events. The Company allocates the transaction price across performance obligations based on management’s estimate of the standalone selling price of each performance obligation. License fees from media rights are recognized when the event or program has been delivered and is available for exploitation. The transaction price for live entertainment and sporting event programming rights is generally based on a fixed license fee. Revenues from the sale of subscriptions to UFC FIGHT PASS and WWE Network are recognized ratably over each paid monthly membership period, as the customer benefits from the stand-ready performance obligation evenly throughout the membership period. Deferred revenues consist of subscription fees billed to members that have not been recognized and gift memberships that have not been redeemed. Commission revenue from distribution and sales arrangements for television properties, documentaries and films of independent production companies is recognized when the underlying content becomes available for view or telecast and has been accepted by the customer. Events The Company earns fees from events that it controls in addition to providing event related services to events controlled by third parties. The Company generates revenue primarily through ticket sales and participation entry fees, hospitality and sponsorship sales, and management fees each of which may represent a distinct performance obligation or may be bundled into an experience package. The Company allocates the transaction price to all performance obligations contained within an arrangement based upon their relative stand-alone selling price. For controlled events (owned or licensed), revenue is generally recognized for each performance obligation over the course of the event, multiple events, or contract term in accordance with the pattern of delivery for the particular revenue source. Advance ticket sales, participation entry fees and hospitality sales are recorded as deferred revenue pending the event date. Sponsorship income is recognized over the term of the associated event, or events, to which the sponsorship is associated. Revenue from merchandise sales and concessions is recognized when the products are delivered which is generally at point of sale during the event. Where third party vendors provide merchandise sales and concessions for owned events and the Company receives a profit participation on such sales, the Company recognizes the profit participation as revenue. Revenue from pay-per-view programming from owned live sporting events is recorded when the event is aired and is based upon an initial estimate from certain pay-per-view distributors of the number of buys achieved. Pay-per-view programming is distributed through cable, satellite and digital providers to residential and commercial establishments. The Company’s bundled experience packages may include individual tickets, experiential hospitality, hotel accommodations and transportation. For these experience packages, the Company recognizes revenue at the event date when all of the package components have been delivered to the customer. The Company defers the revenue and cost of revenue on experience packages until the date of the event. For services related to third-party controlled events, the Company’s customer is the third-party event owner. The Company earns fixed and/or variable commission revenue for ticket sales, collection of participation entry fees, hospitality sales or sponsorship sales on behalf of an event owner. For these arrangements, the Company recognizes as revenue the stated percentage of commissions due from the event owner (i.e. not the gross ticket sales/earnings from the event itself) as sales are completed, as the Company is acting as an agent of the event owner. The Company also provides event management services to assist third party event owners with producing certain live events, including managing hospitality and sponsorships. The Company earns fixed fees and/or variable profit participation commissions for event management services, and generally recognizes such revenue under the series guidance over the course of the event, multiple events, or contract term in accordance with the pattern of delivery for the service. For event management services, the Company may process payments to third party vendors on behalf of the event owner. The Company accounts for the pass-through of such third-party vendor payments either on a gross or net basis depending on whether the Company obtains control of the third-party vendor’s services. Marketing The Company provides marketing and consultancy services to brands with expertise in brand strategy, activation, sponsorships, endorsements, creative development and design, digital and original content, public relations, live events, branded impact and B2B services. Marketing revenue is either recognized over time, based on the number of labor hours incurred, costs incurred or time elapsed based on the Company’s historical practice of transferring similar services to customers, or at a point in time for live event activation engagements. Consulting fees are typically recognized over time, based on the number of labor hours incurred. Licensing Licensing revenue is generated from royalties or commissions from sales of licensed merchandise by the licensee. The nature of the licensing arrangements is typically for logos, trade names, trademarks and related forms of symbolic intellectual property to include in merchandise sales. Certain of the licensing agreements contain minimum guaranteed fees that are recoupable during the term of the agreement, and variable royalties after the minimum is recouped. The Company recognizes revenue for the fixed consideration over time based on the terms of the arrangement. Variable revenue is recognized during the period the royalty or commission is generated, following the royalty exception for licenses of symbolic intellectual property, based on either statements received or management’s best estimates if statements are received on a lag. Endeavor Streaming Through Endeavor Streaming, the Company offers digital streaming video solutions. The Company’s digital streaming video solutions represent a single performance obligation recognized over time under the series guidance. Revenue is generally recognized upon delivery of the offering to the consumer or over the course of an over-the-top distribution platform subscription agreement term. Revenues from subscription services based on usage, such as data volume, are generally recognized as services are utilized by the customer. Sports Data & Technology Revenue (presented as discontinued operations) Technology platforms revenue includes revenue generated by providing gaming operators licenses for comprehensive sports betting technology solutions enabling end-to-end operation of online sports betting. The Company currently license its technology solutions software, which is functional intellectual property, on a term basis of three to five years and offers its technology solutions based on two different approaches to the market: (i) fixed-fee license; and (ii) revenue-share license. For the fixed-fee license, revenue is recognized over the customer development period and for license renewals upon commencement of the renewal license period. For the revenue-share license, revenue is variable in nature, and as such, revenue is recognized in the period the revenue share is generated in accordance with the sales and usage-based royalty exception for licenses of functional intellectual property. Technology platforms revenue mainly includes technology solutions software, development services and support services. Development services and support services are distinct performance obligations and are recognized over time based on the number of development service hours performed or on a straight-line basis, respectively. The Company allocates the transaction price to the performance obligations contained within an arrangement based upon their relative stand-alone selling price. For the revenue-share licenses, the Company allocates the variable revenue to the license performance obligation. Sports streaming and data revenue includes revenue generated via streaming and data rights fees and by providing information and features that enhance the betting experience. Sports streaming and data revenue is recognized as follows: (i) fixed license fees are recognized when sport matches take place, and (ii) variable fees are recognized in the period the revenue is generated in accordance with the as-invoiced practical expedient. Performance Prior to the sale of the Academy, the Company owned performance facilities used to train and educate athletes. Revenue derived from performance operations was primarily related to membership fees and tuition-based fees (including room and board), which were generally received in advance of the academic year and recorded as deferred revenue. Revenue was recognized ratably over the period of the athletes' membership or attendance at a facility, as the services provided were substantially the same throughout the service period. The Company also provided recruiting and admissions services to high school students and colleges for which the Company earned membership fees. Such fees were either paid upon enrollment or received in monthly installments typically over a 12-month period. Revenue was recognized as services were performed during the term of the contract, which generally ended when a student graduates from high school. Principal versus Agent The Company enters into many arrangements that requires the Company to determine whether it is acting as a principal or an agent. This determination involves judgment and requires evaluation as to whether the Company controls the goods or services before they are transferred to the customer. As part of this analysis, the Company considers if it is primarily responsible for fulfillment and acceptability of the goods or services, if it has the inventory risk before or after the transfer to the customer, and if the Company has discretion in establishing prices. Direct Operating Costs Direct operating costs primarily include third-party expenses associated with the production of events and experiences, content production costs, fees for media rights, including required payments related to media sales agency contracts when minimum sales guarantees are not met, venue rental and related costs associated with the staging of live events, compensation costs for athletes and talent, and material and related costs associated with consumer product merchandise sales. Prior to the sale of the Academy, direct operating costs also included the operations of the Company’s training and education facilities. Selling, General, and Administrative Selling, general and administrative expenses primarily include personnel costs as well as rent, professional service costs and other overhead required to support the Company’s operations and corporate structure. Insurance Recoveries The Company maintains events cancellation insurance coverage. Upon the cancellation of an event, the associated deferred event costs are recognized in direct operating costs. An insurance recovery is accrued when it is deemed probable an associated insurance claim will cover such costs, under a loss recovery model. The portion of an insurance claim in excess of costs incurred is recognized upon approval of the claim or upon settlement, under a gain contingency model. Cash and Cash Equivalents Cash and cash equivalents include demand deposit accounts and highly liquid money market accounts with original maturities of three months or less at the time of purchase. Restricted Cash Restricted cash primarily includes cash held in trust on behalf of clients, which has a corresponding liability called deposits received on behalf of clients in the consolidated balance sheets. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. Cash and cash equivalents are maintained with various major banks and other high-quality financial institutions. The Company periodically evaluates the relative credit standings of these banks and financial institutions. The Company’s accounts receivable are typically unsecured and concentrations of credit risk with respect to accounts receivable are limited due to the large number of individuals and entities comprising the Company’s client base. As of December 31, 2023 and 2022, no single customer accounted for 10 % or more of the Company’s accounts receivable. For the years ended December 31, 2023, 2022 and 2021 , there was one customer who accounted for more than 10 % of the Company’s revenue. Accounts Receivable Accounts receivable are recorded at net realizable value. Accounts receivable are presented net of an allowance for doubtful accounts, which is an estimate of expected losses. In determining the amount of the reserve, the Company makes judgments about the creditworthiness of significant customers based on known delinquent activity or disputes and ongoing credit evaluations in addition to evaluating the historical loss rate on the pool of receivables. Accounts receivable includes unbilled receivables, which are established when revenue is recognized, but due to contractual restraints over the timing of invoicing, the Company does not have the right to invoice the customer by the balance sheet date. Deferred Costs Deferred costs principally relate to payments made to third-party vendors in advance of events taking place, including ticket inventory, upfront contractual payments and prepayments on media and licensing rights fees and advancements for content production or overhead costs. These costs are recognized when the event takes place or over the respective period of the media and licensing rights. Property, Buildings and Equipment Property, buildings and equipment are stated at historical cost less ac cumulated depreciation. Depreciation is charged against income over the estimated useful lives of the assets using the straight-line method. The estimated useful lives of property, buildings and equipment are as follows: Buildings 35 - 40 years Leasehold improvements Lesser of useful life or lease term Furniture, fixtures, office and other equipment 2 - 28.5 years Production equipment 3 - 7 years Computer hardware and software 2 - 5 years Costs of normal repairs and maintenance are charged to expense as incurred. Leases The Company determines whether a contract contains a lease at contract inception. The right-of-use asset and lease liability are measured at the present value of the future minimum lease payments, with the right-of-use asset being subject to adjustments such as initial direct costs, prepaid lease payments and lease incentives. Due to the rate implicit in each lease not being readily determinable, the Company uses its incremental collateralized borrowing rate to determine the present value of the lease payments. The lease term includes periods covered by options to extend when it is reasonably certain the Company will exercise such options as well as periods subsequent to an option to terminate the lease if it is reasonably certain the Company will not exercise the termination option. Lease expense for lease payments is recognized on a straight-line basis over the lease term for our operating leases and for our finance leases, we record interest expense on the lease liability and straight-line amortization of the right-of-use asset over the lease term. Variable lease costs are recognized as incurred. Operating lease assets are included on our consolidated balance sheets in non-current assets as an operating right-of-use asset and finance lease assets are included in non-current assets as other assets. Operating lease liabilities are included on our consolidated balance sheets in long-term liabilities for the portion that is due on a long-term basis and in current liabilities for the portion that is due within 12 months of the financial statement date. Finance lease liabilities are included in other long-term liabilities for the portion that is due on a long-term basis and in other current liabilities for the portion that is due within 12 months of the financial statement date. Business Combinations The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the ac

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 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. 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 adopted this guidance on April 1, 2023 with no material effect on the Company’s financial position or results of operations. In July 2023, the FASB issued ASU 2023-03, Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718). This ASU amends or supersedes various SEC paragraphs within the FASB Accounting Standards Codification to conform to past SEC announcements and guidance issued by the SEC. The Company adopted this guidance on July 1, 2023 with no material effect on the Company’s financial position or results of operations. Recently Issued Accounting Pronouncements 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. In August 2023, the FASB issued ASU 2023-05, Business Combinations – Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement. This ASU addresses the accounting for contributions made to a joint venture, upon formation, in a joint venture’s separate financial statements. The amendments in this update are effective to all joint venture formations with a formation date on or after January 1, 2025. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification. The effective dates of this ASU depend on the specific codification subtopic and the date on which the SEC’s removal of that related disclosure requirement from Regulation S-X or Regulation S-K becomes effective. Early adoption is prohibited. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The update should be applied retrospectively to all prior periods presented in the financial statements. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets. This ASU requires that crypto assets be measured at fair value in the statement of financial position each reporting period with changes from remeasurement recognized in net income. The amendments also require that an entity provide enhanced disclosures for both annual and interim reporting periods. The amendments in this update are effective for all entities for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted. The adoption will not have a material effect on the Company’s financial position or results of operations. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires that an entity annually disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate). The amendments in this update are effective for all entities for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	4. DISCONTINUED OPERATIONS As contemplated in the Merger Agreement with Silver Lake, which was executed in April 2024, the Company initiated a process to sell certain businesses of the Company. During the second quarter of 2024, the Company began to actively market its SD&T segment. The SD&T segment includes OpenBet, which specializes in betting engine products, services and technology, processing billions of bets annually, as well as trading, pricing and risk management tools; player account and wallet solutions; innovative front-end user experiences and user interfaces; and content offerings, such as BetBuilder, DonBest pricing feeds and a sports content aggregation platform. As part of OpenBet, IMG ARENA delivers live streaming and data feeds for more than 65,000 sports events annually to sportsbooks, rightsholders and media partners around the globe. This data also powers IMG ARENA's portfolio of on-demand virtual sports products and front-end solutions, including the UFC Event Centre. The Company determined that the SD&T segment met the definition of a discontinued operation in the quarter ended June 30, 2024, and, as such, the Company has recast its financial statements to present the SD&T segment as discontinued operations. The following table presents the aggregate carrying amounts of major classes of assets and liabilities in the consolidated balance sheets related to the SD&T segment as of December 31, 2023 and 2022, are as follows (in thousands): December 31, December 31, 2023 2022 Assets of discontinued operations: Accounts receivable $ 128,933 $ 176,231 Deferred costs 20,963 33,204 Other current assets 20,563 13,791 Current assets of discontinued operations 170,459 223,226 Property and equipment, net 30,262 24,854 Operating lease right-of-use assets 10,691 9,996 Intangible assets, net 400,081 383,762 Goodwill 634,696 607,427 Investments 3,792 6,463 Deferred income taxes 426 884 Other assets 22,219 4,829 Long-term assets of discontinued operations 1,102,167 1,038,215 Total assets of discontinued operations $ 1,272,626 $ 1,261,441 Liabilities of discontinued operations: Accounts payable $ 125,247 $ 87,589 Accrued liabilities 26,335 18,239 Current portion of operating lease liabilities 2,330 1,481 Deferred revenue 5,225 72,726 Other current liabilities 40,139 25,026 Current liabilities of discontinued operations 199,276 205,061 Long-term operating lease liabilities 8,532 8,544 Deferred tax liabilities 81,188 69,530 Other long-term liabilities 12,657 24,757 Long-term liabilities of discontinued operations 102,377 102,831 Total liabilities of discontinued operations $ 301,653 $ 307,892 The following table presents the statements of operations for the discontinued operations of the SD&T segment for the three years ended December 31, 2023 (in thousands): Year ended December 31, 2023 2022 2021 Revenue $ 469,380 $ 260,534 $ 190,700 Operating expenses: Direct operating costs 229,700 136,530 116,356 Selling, general and administrative expenses 172,385 80,757 30,809 Depreciation and amortization 51,307 18,042 7,373 Total operating expenses 453,392 235,329 154,538 Operating income 15,988 25,205 36,162 Other income (expense): Interest income, net 554 95 4 Other income (expense), net 137 ( 4,442 ) ( 3,335 ) Income from discontinued operations before income taxes 16,679 20,858 32,831 Provision for income taxes 10,950 9,194 4,805 Income from discontinued operations, net of tax 5,729 11,664 28,026 Income attributable to non-controlling interests 6,335 4,830 6,613 (Loss) income from discontinued operations attributable to Endeavor Group Holdings, Inc. $ ( 606 ) $ 6,834 $ 21,413

ACQUISITIONS AND DIVESTITURES

ACQUISITIONS AND DIVESTITURES	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
ACQUISITIONS AND DIVESTITURES	5. ACQUISITIONS AND DIVESTITURES 2023 ACQUISITIONS World Wrestling Entertainment On September 12, 2023, the Company completed the transactions involving the business combination of WWE, which is a media and entertainment company, and TKO OpCo, which owns and operates the UFC (the "Transactions"). As part of the Transactions, among other things, a new, publicly listed company, TKO, was formed. Upon closing, Endeavor holds a controlling interest in TKO, which became a consolidated subsidiary of the Company. As a result of the Transactions, (A) EGH and/or its subsidiaries received (1) a 51.0 % controlling non-economic voting interest in TKO on a fully-diluted basis and (2) a 51.0 % economic interest on a fully-diluted basis in the operating subsidiary, TKO OpCo, which owns all of the assets of the UFC and WWE businesses after the closing of the Transactions, and (B) the stockholders of WWE received (1) a 49.0 % voting interest in TKO on a fully-diluted basis and (2) a 100 % economic interest in TKO, which in turn holds a 49.0 % economic interest in TKO OpCo on a fully-diluted basis. WWE is an integrated media and entertainment company that has been involved in the sports entertainment business for four decades . WWE is principally engaged in the production and distribution of unique and creative content through various channels, including content rights agreements for its flagship programs, Raw and SmackDown , premium live event programming, monetization across social media outlets, live events, and licensing of various WWE themed products. The purchase price was $ 8.4 billion, which consisted of 83,161,123 shares of TKO Class A common stock valued at $ 8.0 billion, cash consideration of $ 321.0 million and replacement awards valued at $ 49.3 million. The cash consideration was paid after closing in September in the form of a dividend. The replacement awards consisted of the WWE restricted stock units and performance stock units outstanding immediately prior to the closing of the Transactions that converted into awards of TKO restricted stock units and performance stock units, respectively, on the same terms and conditions as were applicable immediately prior to the closing of the Transactions. The portion of the fair-value-based measure of the replacement awards that was attributable to pre-combination vesting was purchase consideration. The Company incurred $ 88.8 million in transaction related costs, including transaction bonuses, in connection with this acquisition. The costs were expensed as incurred and included in selling, general and administrative expenses in the consolidated statement of operations. The goodwill for the WWE business combination was assigned to the Owned Sports Properties segment. The goodwill is not deductible for tax purposes. The weighted average life of finite-lived intangible assets acquired as part of the WWE business combination is 20.3 years. The results of WWE have been included in the consolidated financial statements since the date of acquisition. For the year ended December 31, 2023, the consolidated revenue and net loss attributable to WWE and included in the consolidated statement of operations from the acquisition date were $ 382.8 million and $ 73.3 million, respectively. Preliminary Allocation of Purchase Price The acquisition was accounted for as a business combination and the preliminary fair values of the assets acquired and liabilities assumed in the business combination are as follows (in thousands): WWE Cash and cash equivalents $ 381,153 Accounts receivable 105,237 Other current assets 89,256 Property, buildings and equipment 398,004 Right of use assets 12,337 Investments 12,007 Other assets 283,287 Intangible assets: Trade names 2,188,200 Customer relationships 899,700 Internally developed technology 30,000 Other 98,300 Goodwill 5,063,775 Accounts payable and accrued expenses ( 124,280 ) Operating lease liability ( 12,224 ) Deferred revenue ( 54,190 ) Deferred tax liabilities ( 663,100 ) Debt ( 16,934 ) Other long-term liabilities ( 258,467 ) Net assets acquired $ 8,432,061 At acquisition date, WWE had finance lease right of use assets of $ 257.4 million and finance lease long term liabilities of $ 255.9 million, which are included in other assets and other long-term liabilities, respectively, in the above table. The estimated fair values of assets acquired and liabilities assumed are preliminary and subject to change as we finalize purchase price allocations, which is expected within one year of the acquisition date. Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the WWE acquisition had occurred as of January 1, 2022 (in thousands): Year Ended December 31, 2023 2022 Pro forma revenue $ 6,422,771 $ 6,287,521 Pro forma net income (loss) 634,692 ( 80,633 ) The pro forma information includes the historical results of WWE prior to the Transactions and adjustments directly attributable to the business combination. Pro forma adjustments are primarily related to the nonrecurring transaction costs incurred in connection with the Transactions, incremental intangible asset amortization to be incurred based on the fair values and useful lives of each intangible asset, incremental compensation expense for two key executives, including salaries, bonuses and TKO equity awards granted, and incremental equity-based compensation related to the WWE replacement awards. Other 2023 Acquisitions During the year ended December 31, 2023, the Company completed ten other acquisitions, of which two were included as discontinued operations (Note 4). The total purchase price of other acquisitions for continuing operations was $ 72.8 million, which included cash of $ 64.2 million, contingent consideration with a fair value of $ 7.6 million, and deferred purchase price of $ 1.0 million. The Company recorded $ 39.7 million of goodwill and $ 36.4 million of intangible assets, of which the weighted average useful life ranges from 3.0 to 9.0 years. The goodwill was assigned to the Events, Experiences & Rights and Representation segments and is partially deductible for tax purposes. The total purchase price of other acquisitions for discontinued operations was $ 32.2 million, which included cash of $ 24.8 million, deferred purchase price of $ 6.6 million, and the issuance of EGH Class A common stock valued at $ 0.8 million. The Company recorded $ 16.6 million of goodwill and $ 21.3 million of intangible assets, of which the weighted average useful life ranges from 7.5 to 10.8 years. The goodwill was assigned to the Sports Data & Technology segment, which is presented as discontinued operations, and is partially deductible for tax purposes. 2023 DIVESTITURE In the second quarter of 2023, the Company closed the sale of its IMG Academy business ("Academy"), which was an academic and sports training institute and provided recruiting and admissions services to high school student athletes and college athletic departments and admissions officers. The Company received cash proceeds of $ 1.1 billion and divested $ 38.6 million of cash and restricted cash. The Company recorded a net gain of $ 737.0 million, inclusive of $ 5.5 million of transaction costs, which were contingent on the sale closing, in other income, net during the year ended December 31, 2023. The Academy was included in the Company's Events, Experiences & Rights segment prior to the sale. 2022 ACQUISITIONS Diamond Baseball Holdings, Madrid Open, Barrett-Jackson, and OpenBet 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. For these four additional PDL Clubs, the Company paid $ 64.2 million in cash. In September 2022, the Company sold the PDL Clubs. In April 2022, the Company acquired the Mutua Madrid Open tennis tournament and additional assets ("Madrid Open"), including the Acciona Open de España golf tournament, from Super Slam Ltd and its affiliates . The Company paid $ 386.1 million for consideration and transfer fees at closing, an additional $ 31.8 million of consideration is payable within two years of closing, of which half was paid in the second quarter of 2023, and $ 0.6 million of contingent consideration is payable within three years of closing. In August 2022, the Company acquired 55 % of Barrett-Jackson Holdings, LLC ("Barrett-Jackson"), which is engaged in the business of collector car auctions and sales as well as other collector car related events and experiences, in exchange for consideration having an aggregate value of $ 256.9 million. The aggregate consideration consisted of $ 244.4 million of cash and 563,935 newly-issued shares of the Company's Class A common stock valued at $ 12.5 million. In September 2022, the Company acquired the OpenBet business ("OpenBet") of Light & Wonder, Inc. (formerly known as Scientific Games Corporation) ("Light & Wonder"). OpenBet consists of companies that provide products and services to sports betting operators for the purposes of sports wagering. The Company paid consideration to Light & Wonder of $ 843.8 million, consisting of $ 797.1 million of cash and 2,305,794 newly-issued shares of the Company's Class A common stock valued at $ 46.7 million. OpenBet has been included in discontinued operations (Note 4). The Company incurred $ 31.6 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 for the PDL Clubs was assigned to the Owned Sports Properties segment and the goodwill for the Madrid Open, Barrett-Jackson, and OpenBet acquisitions was assigned to the Events, Experiences & Rights segment. OpenBet was reclassified to the SD&T segment effective January 1, 2023 and the SD&T segment was subsequently recast as discontinued operations (Note 4). The goodwill is partially deductible for tax purposes. The weighted average life of finite-lived intangible assets acquired for these four PDL Clubs was 18.7 years and the intangibles acquired for Madrid Open are indefinite-lived. The intangibles acquired for Barrett-Jackson and OpenBet include both finite-lived intangibles, which have a weighted average life of 6.2 and 11.6 years, respectively, and indefinite-lived intangibles. 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): DBH Madrid Open Barrett-Jackson OpenBet Cash and cash equivalents $ — $ 18,659 $ 10,783 $ 49,795 Accounts receivable 89 2,123 1,706 50,170 Deferred costs — 1,124 — — Other current assets 491 470 1,386 12,237 Property, buildings and equipment 4,403 162 4,290 4,961 Right of use assets 7,270 — 6,828 8,401 Investments — — — 1,100 Deferred income taxes — — 1,281 Other assets 103 381 — 5,971 Intangible assets: Trade names — — 120,900 67,000 Customer relationships 1,960 — 12,300 134,000 Internally developed software — — 1,300 139,000 Owned events — 407,070 — — Other 35,410 — — 14,300 Goodwill 25,585 14,419 331,150 470,029 Accounts payable and accrued expenses ( 93 ) ( 1,609 ) ( 7,009 ) ( 13,324 ) Other current liabilities ( 56 ) — — ( 13,085 ) Operating lease liability ( 9,470 ) — ( 4,458 ) ( 8,401 ) Deferred revenue ( 1,455 ) ( 20,780 ) ( 667 ) ( 3,756 ) Debt — — ( 11,439 ) — Other long-term liabilities — ( 3,508 ) — ( 75,892 ) Redeemable non-controlling interests — — ( 210,150 ) — Net assets acquired $ 64,237 $ 418,511 $ 256,920 $ 843,787 Other 2022 Acquisitions In May 2022, the Company completed an acquisition for a total purchase price of $ 15.6 million in return for a 73.5 % controlling interest. The Company paid $ 4.6 million in cash and issued 396,917 shares of EGH Class A common stock valued at $ 11.0 million. The Company recorded $ 10.8 million of goodwill and $ 3.4 million of intangible assets, of which the weighted average useful life ranges from 4 to 8 years. The goodwill is partially deductible for tax purposes. The goodwill was assigned to the Events, Experiences & Rights segment and reclassified to the SD&T segment effective January 1, 2023. The SD&T segment was subsequently recast as discontinued operations (Note 4). In September 2022, the Company completed another acquisition for a total purchase price of $ 3.9 million including contingent consideration with a fair value of $ 0.9 million. The Company recorded $ 3.0 million of goodwill and $ 0.8 million of intangible assets, of which the weighted average useful life ranges from 9 to 11 years. The goodwill for this acquisition was assigned to the Events, Experiences & Rights segment and is partially deductible for tax purposes. 2022 DIVESTITURES Endeavor Content 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 Company sold 80 % of its interest in the restricted Endeavor Content business 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 reflected as an equity method investment as of December 31, 2023 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 year ended December 31, 2022. The restricted Endeavor Content business was included in the Company’s Representation segment prior to the sale. Diamond Baseball Holdings In September 2022, the Company closed the sale of the ten PDL Clubs that operated under the DBH umbrella to Silver Lake, stockholders of the Company, for an aggregate purchase price of $ 280.1 million in cash. The Comp any recorded a net gain of $ 23.3 million in other income, net during the year ended December 31, 2022. The business was included in the Company's Owned Sports Properties segment. 2022 HELD FOR SALE In the third quarter of 2022, the Company began marketing a business for sale and due to the progression of the sale process, determined that it met all of the criteria to be classified as held for sale as of December 31, 2022 . The business is included in the Company's Events, Experiences & Rights reporting segment. The assets and liabilities of this business held for sale are $ 12.0 million and $ 2.7 million, respectively, as of December 31, 2022, which were not material to the Company’s overall financial position. 2021 ACQUISITIONS FlightScope, Next College Student Athlete, Mailman and Diamond Baseball Holdings In April 2021, the Company acquired the issued and outstanding equity interests of EDH Tennis Limited, the holding company of FlightScope Services sp. z o.o., comprising the services business of FlightScope (collectively, "FlightScope"). FlightScope is a data collection, audio-visual production and tracking technology specialist for golf and tennis events. Flightscope has been included in discontinued operations (Note 4). In June 2021, the Company acquired the Path-to-College business of Reigning Champs, LLC, whose primary business is Next College Student Athlete (collectively, with the other acquired Path-to-College businesses, "NCSA"). NCSA consists of companies that offer recruiting and admissions services and related software products to high school student athletes, as well as college athletic departments and admissions officers. NCSA was sold as part of the Academy divestiture in the second quarter of 2023, as described above . In July 2021, the Company acquired 100 % of the equity interests of Wishstar Enterprises Limited, the holding company of multiple entities (collectively, "Mailman"). Mailman is a digital sports a gency and consultancy serving global sports properties. In December 2021, the Company acquired six PDL Clubs, which such clubs were being operated under the DBH umbrella through the date of disposition (see 2022 Divestitures above). The combined aggregate purchase price for these acquisitions was $ 469.6 million. The Company incurred $ 10.7 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 for FlightScope and NCSA was assigned to the Events, Experiences & Rights segment, the goodwill for Mailman was assigned to the Representation and Events, Experiences & Rights segments, and the goodwill for DBH was assigned to the Owned Sports Properties segment. FlightScope was reclassified to the SD&T segment effective January 1, 2023 and the SD&T segment was subsequently recast as discontinued operations (Note 4). The goodwill is partially deductible for tax purposes. T he weighted average life of finite-lived intangible assets acquired for FlightScope, NCSA, Mailman, and DBH is 4.4 , 5.2 , 7.6 , and 18.2 years, respectively. 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): FlightScope NCSA Mailman DBH Cash and cash equivalents $ 1,042 $ 3,655 $ 16,598 $ 1,133 Accounts receivable 475 5,619 11,292 1,027 Deferred costs 94 1,096 476 — Other current assets 1,640 10,238 1,713 1,565 Property, buildings and equipment 1,089 2,804 585 5,425 Right of use assets 1,272 4,951 359 37,087 Investments — — 1,239 — Other assets 1,056 5,472 2,085 942 Intangible assets: Trade names — 21,100 800 — Customer relationships 2,700 10,000 12,400 8,540 Internally developed software 15,400 37,100 — — Other — — — 97,410 Goodwill 33,550 214,106 22,342 66,379 Accounts payable and accrued expenses ( 806 ) ( 20,855 ) ( 16,255 ) ( 2,287 ) Other current liabilities ( 187 ) ( 10,318 ) ( 1,606 ) ( 171 ) Debt — — ( 4,338 ) ( 250 ) Operating lease liability ( 1,272 ) ( 4,951 ) ( 359 ) ( 31,487 ) Deferred revenue ( 631 ) ( 51,617 ) ( 972 ) ( 4,720 ) Other long-term liabilities ( 4,334 ) ( 31,603 ) ( 3,485 ) ( 1,754 ) Net assets acquired $ 51,088 $ 196,797 $ 42,874 $ 178,839

SUPPLEMENTARY DATA

SUPPLEMENTARY DATA	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTARY DATA	6. SUPPLEMENTARY DATA Property, Buildings and Equipment Property, buildings and equipment consisted of the following (in thousands): December 31, 2023 2022 Land $ 81,246 $ 125,615 Buildings and improvements 650,287 506,785 Furniture and fixtures 166,503 171,491 Office, computer, production and other equipment 260,210 141,293 Computer software 219,982 169,309 Construction in progress 42,858 58,730 1,421,086 1,173,223 Less: accumulated depreciation ( 506,441 ) ( 501,776 ) Total property, buildings and equipment, net $ 914,645 $ 671,447 Depreciation of property, buildings and equipment, including amortization of leasehold improvements, was $ 111.5 million, $ 91.7 million and $ 87.6 million during th e years ended December 31, 2023, 2022 and 2021, respectively. Accrued Liabilities The following is a summary of accrued liabilities (in thousands): December 31, 2023 2022 Accrued operating expenses $ 322,347 $ 250,448 Payroll, bonuses and benefits 256,715 166,649 Other 105,328 89,903 Total accrued liabilities $ 684,390 $ 507,000 Valuation and Qualifying Accounts The following table sets forth information about the Company's valuation and qualifying accounts (in thousands): Balance at Additions/Charged Divestitures / Balance at Beginning to Costs and Foreign Assets Held End of of Year Expenses, Net Deductions Exchange for Sale Year Allowance for doubtful accounts Year Ended December 31, 2023 $ 51,755 $ 25,898 $ ( 13,603 ) $ 775 $ ( 6,799 ) $ 58,026 Year Ended December 31, 2022 $ 54,786 $ 13,841 $ ( 14,963 ) $ ( 1,909 ) $ — $ 51,755 Year Ended December 31, 2021 $ 63,412 $ 6,935 $ ( 12,503 ) $ ( 602 ) $ ( 2,456 ) $ 54,786 Deferred tax valuation allowance Year Ended December 31, 2023 $ 171,521 $ 11,064 $ — $ ( 72 ) $ — $ 182,513 Year Ended December 31, 2022 $ 858,932 $ ( 686,369 ) $ — $ ( 1,042 ) $ — $ 171,521 Year Ended December 31, 2021 $ 115,556 $ 743,463 $ — $ ( 87 ) $ — $ 858,932 Supplemental Cash Flow The Company’s supplemental cash flow information is as follows (in thousands): Years Ended December 31, 2023 2022 2021 Supplemental information: Cash paid for interest $ 353,932 $ 242,972 $ 190,333 Cash payments for income taxes 73,654 42,084 32,468 Non-cash investing and financing activities: Capital expenditures included in accounts payable and accrued liabilities $ 57,472 $ 31,922 $ 10,609 Contingent consideration provided in connection with acquisitions 7,637 1,500 4,245 Establishment and acquisition of non-controlling interests 6,331 414,985 3,087,301 Accretion of redeemable non-controlling interests ( 6,465 ) 83,225 36,243 Investment in affiliates retained from a business divestiture — 202,220 — Deferred consideration in connection with acquisitions 6,567 31,770 — Non-cash contributions from non-controlling interests 9,000 — — Issuance of Class A common stock due to an acquisition 781 70,254 — Acquisition of WWE, net of deferred consideration 8,111,055 — — Items arising from exchanges of EOC units and Endeavor Manager units, and changes in ownership: Establishment of liabilities under tax receivable agreement 69,465 4,639 32,081 Deferred tax asset 56,443 5,458 —

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	7. 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 Total Balance — December 31, 2021 $ 2,741,048 $ 1,176,905 $ 499,362 $ 4,417,315 Acquisitions 25,585 347,582 — 373,167 Divestiture ( 91,964 ) ( 8,390 ) — ( 100,354 ) Impairment — ( 689 ) — ( 689 ) Assets held for sale — ( 3,607 ) — ( 3,607 ) Foreign currency translation and other ( 631 ) ( 6,825 ) ( 1,106 ) ( 8,562 ) Balance — December 31, 2022 $ 2,674,038 $ 1,504,976 $ 498,256 $ 4,677,270 (1) Acquisitions 5,063,775 20,539 19,175 5,103,489 Divestiture — ( 235,376 ) — ( 235,376 ) Impairment — ( 31,772 ) — ( 31,772 ) Foreign currency translation and other 71 3,526 ( 65 ) 3,532 Balance — December 31, 2023 $ 7,737,884 $ 1,261,893 $ 517,366 $ 9,517,143 (1) (1) Net of accumulated impairment losses of $ 224.4 million and $ 192.7 million as of December 31, 2023 and 2022, respectively. Intangible Assets The following table summarizes information relating to the Company’s identifiable intangible assets as of December 31, 2023 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 22.7 $ 3,138,390 $ ( 420,798 ) $ 2,717,592 Customer and client relationships 8.3 2,229,807 ( 1,159,370 ) 1,070,437 Internally developed technology 3.2 104,248 ( 68,216 ) 36,032 Other 4.0 149,187 ( 53,994 ) 95,193 5,621,632 ( 1,702,378 ) 3,919,254 Indefinite-lived: Trade names 410,113 — 410,113 Owned events 482,917 — 482,917 Total intangible assets $ 6,514,662 $ ( 1,702,378 ) $ 4,812,284 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 17.3 $ 976,357 $ ( 342,637 ) $ 633,720 Customer and client relationships 6.3 1,318,481 ( 1,068,531 ) 249,950 Internally developed technology 3.4 108,198 ( 81,401 ) 26,797 Other 4.3 44,933 ( 44,619 ) 314 2,447,969 ( 1,537,188 ) 910,781 Indefinite-lived: Trade names 447,559 — 447,559 Owned events 463,481 — 463,481 Total intangible assets $ 3,359,009 $ ( 1,537,188 ) $ 1,821,821 Intangible asset amortization expense was $ 198.7 million, $ 157.0 million and $ 187.9 million for the years ended December 31, 2023, 2022 and 2021, respectively. Estimated annual intangible amortization for the next five years and thereafter is as follows (in thousands): Years Ending December 31, 2024 $ 354,037 2025 295,941 2026 278,485 2027 256,253 2028 237,251 Thereafter 2,497,287 Total $ 3,919,254 Annual Impairment Assessments During the years ended December 31, 2023, 2022 and 2021, the Company completed its annual impairment review of goodwill and intangibles. For the year ended December 31, 2023, the Company recorded total non-cash impairment charges of $ 31.8 million for goodwill and $ 43.1 million for intangibles driven by lower projections. All of the goodwill and the intangible assets impairment were recorded in the Company’s Events, Experiences & Rights segment. The Company determines the fair value of each reporting unit based on discounted cash flows using an applicable discount rate for each reporting unit. Intangible assets were valued based on a relief from royalty method or an excess earnings method. For the years ended December 31, 2022 and 2021, the Company did not record an impairment charge for such review. In connection with certain divestitures, t he Company recorded a non-cash impairment charge for goodwill of $ 0.7 million for the year ended December 31, 2022 , which was recorded in the Company's Events, Experiences & Rights segment; and the Company recorded non-cash impairment charges for goodwill of $ 4.5 million for the year ended December 31, 2021, of which $ 2.0 million and $ 2.5 million were recorded in the Company's Events, Experiences & Rights and Representation segments, respectively.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	8. INVESTMENTS The following is a summary of the Company’s investments (in thousands): December 31, 2023 2022 Equity method investments (1) $ 199,987 $ 209,523 Equity investments without readily determinable fair values 193,867 120,834 Equity investments with readily determinable fair values 325 153 Total investments $ 394,179 $ 330,510 (1) The book value of three equity method investments exceeded the Company’s percentage ownership share of their underlying net assets by $ 21.5 million, $ 27.7 million and $ 10.6 million as of December 31, 2023 and $ 32.4 million, $ 26.5 million, and $ 21.4 million as of December 31, 2022 . The basis differences, primarily resulting from acquisition purchase price step-ups on the investments, are accounted for as goodwill, which is not tested for impairment separately. Instead, the investments are tested if there are indicators of an other-than-temporary decline in carrying value. Equity Method Investments As of December 31, 2023 and 2022, the Company held various investments in non-marketable equity instruments of private companies. As of December 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 5 % to 50 %, and 6 % to 50 % as of December 31, 2023 and 2022, respectively. 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"). In December 2023, the Company’s current ownership interest is 15 % as a result of an investment made in Fifth Season by a third party investor. The Company recognized a $ 10.1 million gain as a result of the reduction of its equity interest in 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 year ended December 31, 2023 and period ended December 31, 2022 were $ 21.2 million, and $ 11.2 million, respectively, and was recognized within equity losses of affiliates in the consolidated statements of operations. In September 2023, Learfield IMG College underwent a recapitalization transaction that resulted in the Company’s ownership interest in Learfield, the recapitalized Learfield IMG College, being reduced from approximately 42 % to approximately 1 %. Subsequent to the recapitalization transaction, the Company accounts for its interest in Learfield as an investment without readily determinable fair value. The Company’s share of the net loss of Learfield IMG College for the years ended December 31, 2023, 2022 and 2021 was none , $ 129.7 million and $ 76.1 million, respectively, and was recognized within equity losses of affiliates in the consolidated statements of operations. The Company's share of the results of Learfield IMG College for the year ended December 31, 2022 included a $ 56.1 million charge as a result of its annual goodwill and indefinite lived intangibles asset impairment test, primarily due to continued losses. During the years ended December 31, 2023, 2022 and 2021, other-than-temporary impairment charges were $ 9.9 million , $ 84.6 million, and no ne, respectively, for its equity method investments, which were recognized within equity losses of affiliates in the consolidated statements of operations. Summarized Financial Information The following is a summary of financial data for investments in affiliates accounted for under the equity method of accounting (in thousands): 2023 2022 Current assets $ 809,291 $ 999,053 Non-current assets 1,091,480 2,126,558 Current liabilities 762,109 2,023,091 Non-current liabilities 483,441 527,097 Years Ended December 31, 2023 2022 2021 Revenue $ 791,337 $ 1,826,585 $ 1,221,173 Income (loss) from operations 322 ( 211,924 ) 31,540 Net Loss ( 81,865 ) ( 359,665 ) ( 153,324 ) Equity Investments without Readily Determinable Fair Values As of December 31, 2023 and 2022, the Company holds various investments in non-marketable equity instruments of private companies. During 2023, 2022 and 2021, the Company invested $ 63.2 million, $ 29.4 million and $ 28.7 million, respectively, in investments without readily determinable fair value. For the years ended December 31, 2023, 2022 and 2021 , the Company performed its assessment on its investments without readily determinable fair values and recorded a net increase of $ 0.6 million, $ 13.1 million and $ 14.1 million, respectively, in other income, net in the consolidated statements of operations. The net increase for each year was due to observable price changes. For the years ended December 31, 2023, 2022 and 2021 t he Company recorded gains on disposals/sales of $ 1.1 million, $ 3.3 million, and $ 3.1 million respectively.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
Financial Instrument Disclosure [Abstract]
FINANCIAL INSTRUMENTS	9. FINANCIAL INSTRUMENTS The Company enters into forward foreign exchange contracts to hedge its foreign currency exposures on future production expenses denominated in various foreign currencies (i.e., cash flow hedges). The Company also enters into forward foreign exchange contracts that economically hedge certain of its foreign currency risks, even though 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 December 31, 2023 , the Company had the following outstanding forward foreign exchange contracts (all outstanding contracts have maturities of less than 12 months from December 31, 2023) (in thousands except for exchange rates): Foreign Currency Foreign US Dollar Weighted Average British Pound Sterling £ 21,376 in exchange for $ 26,332 £ 0.81 Euro € 2,435 in exchange for $ 2,700 € 0.90 Singapore Dollar S$ 2400 in exchange for $ 1,843 S$ 1.30 For forward foreign exchange contracts designated as cash flow hedges, the Company recognized net gains (losses) in accumulated other comprehensive income (loss) of $ 0.3 million and $( 0.2 ) million for the years ended December 31, 2022 and 2021, respectively. The Company did no t recognize any gains or losses in accumulated other comprehensive income (loss) for the year ended December 31, 2023. The Company reclassified gains of $ 0.8 million and $ 0.7 million into net income for the years ended December 31, 2022 and 2021, respectively. The Company did no t reclassify any gains or losses into net income for the year ended December 31, 2023. For forward foreign exchange contracts not designated as cash flow hedges, the Company recorded net gains (losses) of $ 4.5 million, $( 7.2 ) million and $ 0.8 million for the years ended December 31, 2023, 2022 and 2021, respectively. These amounts were included 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 net gains (losses) of $ 1.7 million, $( 0.4 ) million and $( 8.0 ) million for the years ended December 31, 2023, 2022 and 2021, 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. In June 2023, the Company executed amendments to transition the interest rate swaps on its 2014 Credit Facilities from LIBOR to Term Secured Overnight Financing Rate ("SOFR") with a new average fixed coupon of approximately 2.05 % for $ 1.5 billion of interest rate swaps and approximately 3.10 % for $ 750 million of interest rate swaps. For the years ended December 31, 2023, 2022 and 2021 , the Company recorded net gains of $ 23.2 million, $ 98.6 million and $ 28.9 million, respectively, in accumulated other comprehensive income (loss) and reclassified gains (losses) of $ 59.4 million, $( 5.6 ) million and $( 30.3 ) million, respectively, into net income.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	10. 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 December 31, 2023 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 325 $ — $ — $ 325 Forward foreign exchange contracts — 1,402 — 1,402 Interest rate swaps — 32,683 — 32,683 Total $ 325 $ 34,085 $ — $ 34,410 Liabilities: Contingent consideration $ — $ — $ 8,103 $ 8,103 Forward foreign exchange contracts — 3,372 — 3,372 Total $ — $ 3,372 $ 8,103 $ 11,475 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 — 8,241 — 8,241 Total $ — $ 8,241 $ 4,524 $ 12,765 There have been no transfers of assets or liabilities between the fair value measurement classifications during the year ended December 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. Forward Foreign Exchange Contracts The Company classifies its forward foreign exchange contracts within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments (Note 9). As of December 31, 2023 and 2022, the Company had $ 1.3 million and none in other current assets, $ 0.1 million and none in other assets, $ 2.2 million and $ 3.2 million in other current liabilities, and $ 1.2 million and $ 5.1 million in other long-term liabilities, respectively, recorded in the consolidated balance sheets related to the Company’s forward foreign exchange contracts. 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 9). The fair value of the swaps was $ 32.7 million and $ 75.9 million as of December 31, 2023 and 2022, respectively, and was included in other assets in the consolidated balance sheets.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
DEBT	11. DEBT The following is a summary of outstanding debt (in thousands): December 31, 2023 2022 2014 Credit Facilities: First Lien Term Loan (due May 2025 ) $ 2,243,784 $ 2,305,916 Zuffa Credit Facilities: Zuffa First Lien Term Loan (due April 2026 ) 2,728,766 2,759,767 Other debt ( 3.25 %- 14.50 % Notes due at various dates through 2033 ) 88,614 153,490 Total principal 5,061,164 5,219,173 Unamortized discount ( 11,192 ) ( 17,523 ) Unamortized issuance costs ( 21,661 ) ( 33,104 ) Total debt 5,028,311 5,168,546 Less: current portion ( 58,894 ) ( 88,309 ) Total long-term debt $ 4,969,417 $ 5,080,237 2014 Credit Facilities As of December 31, 2023 and 2022, the Company had $ 2.2 billion and $ 2.3 billion, respectively, outstanding 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"). Payments under the First Lien Term Loan include 1 % principal amortization that is payable in equal quarterly installments, with any remaining balance payable on the final maturity date of May 18, 2025 . The First Lien Term Loan accrues interest at an annual interest rate of SOFR plus a credit spread adjustment (as defined in the credit agreement) plus 2.75 %, with SOFR floor of 0.00 %. Prior to June 2023, the reference rate was LIBOR. Amounts under the Revolving Credit Facility are available to be borrowed and re-borrowed until its termination date, which is November 18, 2024 . The Revolving Credit Facility accrues a commitment fee of 0.25 - 0.50 % per annum on the unused balance. Borrowings under the Revolving Credit Facility accrue interest at a rate equal to SOFR plus 2.00 - 2.50 %, depending on the First Lien Leverage Ratio, with a SOFR floor of 0.00 %. Prior to April 2023, the reference rate was LIBOR. As of December 31, 2023 and 2022, there was no outstanding balance under the Revolving Credit Facility. In June 2021, the Company repaid $ 256.7 million related to the First Lien Term Loan and $ 163.1 million related to the Revolving Credit Facility. The Company paid a $ 28.6 million redemption premium related to the First Lien Term loan that was recorded in the consolidated statement of operations as loss on extinguishment of debt in the year ended December 31, 2021. In addition, in September and Dece mber 2022 and July 2023, the Company repaid $ 250.0 million, $ 200.0 million and $ 32.0 million, respectively, related to the First Lien Term Loan . The 2014 Credit Facilities contain a financial covenant that requires the Company 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 7.5-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 $ 50.0 million that are not cash collateralized exceeds thirty-five percent of the total Revolving Commitments as measured on a quarterly basis, as defined in the credit agreement. This covenant did not apply as of December 31, 2023 and 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 $ 28.9 million and $ 19.4 million as of December 31, 2023 and 2022, respectively. Zuffa Credit Facilities As of December 31, 2023 and 2022, the Company has $ 2.7 billion and $ 2.8 billion, respectively, 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 and letters of credit in an aggregate face amount not in excess of $ 40.0 million (collectively, the "Zuffa Revolving Credit Facility"). The Zuffa Credit Facilities are secured by liens on substantially all of the assets of Zuffa, including WWE. Payments under the Zuffa First Lien Term Loan include 1 % principal amortization that is payable in equal quarterly installments, with any remaining balance payable on the final maturity date of April 2 026 . The Zuffa First Lien Term Loan accrues interest at an annual interest rate of SOFR plus a credit spread adjustment (as defined in the credit agreement) plus 2.75 - 3.00 %, with SOFR floor of 0.00 %. Prior to June 2023, the reference rate was LIBOR. In October 2021, the Company completed an incremental $ 600.0 million borrowing of term loans. In December 2022, the Company repaid $ 50.0 million of term loans under the Zuffa Credit Facilities. Amounts under the Zuffa Revolving Credit Facility are available to be borrowed and re-borrowed until its termination date, which is October 29, 2024. The Zuffa Revolving Credit Facility accrues a commitment fee of 0.25 - 0.50 % per annum on the unused balance. Borrowings under the Zuffa Revolving Credit Facility accrue interest at a rate equal to SOFR plus 2.75 -3 .00 %, depending on the First Lien Leverage Ratio, with a SOFR floor of 0.00 %. Prior to April 2023, the reference rate was LIBOR. As of December 31, 2023 and 2022, there was no outstanding balance under the Zuffa Revolving Credit Facility. The Zuffa Credit Facilities contain a financial covenant that requires Zuffa 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 7-to-1 and of no more than 6.5-to-1 beginning on December 31, 2018. Zuffa is only required to meet the First Lien Leverage Ratio if the sum of outstanding borrowings under the Zuffa Revolving Credit Facility plus outstanding letters of credit exceeding $ 10.0 million that are not cash collateralized exceeds thirty-five percent of the capacity of the Zuffa Revolving Credit Facility as measured on a quarterly basis, as defined in the credit agreement. This covenant did not apply as of December 31, 2023 and 2022 as Zuffa had no borrowings outstanding under the Zuffa Revolving Credit Facility. Zuffa had no outstanding letters of credit under the Zuffa Credit Facilities as of December 31, 2023 and 2022. Other Debt On Location Revolver As of December 31, 2023, the Company has an OL revolving credit agreement with $ 42.9 million of borrowing capacity. T he maturity date is the earlier of August 2026 or the date that is 91 days prior to the maturity date of the term loans under the 2014 Credit Facilities. As of December 31, 2023 and 2022, there were no borrowings outstanding under this agreement. The 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 OL 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. The financial debt covenant of the OL revolving credit facility did not apply as of December 31, 2023 and 2022 as OL has no borrowings outstanding under the OL revolving credit agreement. OL had no outsta nding letters of credit under the revolving credit agreement as of December 31, 2023 and 2022. In June 2023, the Company executed an amendment of the OL Revolving Credit Facility to replace LIBOR with SOFR. In July 2023, the Company repaid $ 16.9 million for borrowings outstanding under the OL revolving credit agreement as well as paid $ 18.0 million outstanding under other debt arrangements. Receivables Purchase Agreement In January 2020, IMG Media Limited ("IMG UK") entered into an arrangement to monetize amounts invoiced under a media rights agreement by transferring them to a third party on a nonrecourse basis. As IMG UK retained continuing involvement in the delivery of the invoiced services, the transferred amounts represent a sale of future revenue and were classified as debt. As of December 31, 2023 and 2022, the debt outstanding under this arrangement was $ 4.7 million and $ 28.2 million, respectively. The debt is accounted for under the effective interest method with principal reductions recognized as the Company performs under the rights agreement. Zuffa Secured Commercial Loans Zuffa has two loan agreements totaling $ 40.0 million, which were used to finance the purchase of a building and its adjacent land ("Zuffa Secured Commercial Loans"). The Zuffa Secured Commercial Loans have identical terms except one loan is secured by a deed of trust for the Zuffa’s headquarters building and underlying land in Las Vegas and the other loan is secured by a deed of trust for the newly acquired building and its adjacent land, also located in Las V egas. The Zuffa Secured Commercial Loans bear interest at a rate of SOFR plus 1.70 % (with a SOFR floor of 0.88 %) and principal amortization of 4 % is payable in monthly installments with any remaining balance payable on the final maturity date of November 1, 2028 . Prior to May 2023, the reference rate was LIBOR. The Zuffa Secured Commercial Loans contain a financial covenant that requires Zuffa to maintain a Debt Service Coverage Ratio of consolidated debt to Adjusted EBITDA as defined in the loan agreements of no more than 1.15-to-1 as measured on an annual basis. As of December 31, 2023 and 2022, Zuffa was in compliance with its financial debt covenant under the Zuffa Secured Commercial Loans. Debt Maturities The Company will be required to repay the following principal amounts in connection with its debt obligations (in thousands): Years Ending December 31, 2024 $ 75,388 2025 2,254,990 2026 2,674,727 2027 5,419 2028 37,239 Thereafter 13,401 Total $ 5,061,164 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 December 31, 2023, EGH held cash of $ 40.5 million, long-term deferred tax benefits of $ 486.2 million, income taxes payable of $ 22.0 million, and a TRA liability of $ 990.5 million, of which $ 156.2 million was classified as current and $ 834.3 million was classified as long-term. 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 $ 50.1 million was classified as current and $ 961.6 million was classified as long-term. Otherwise, EGH has no material separate cash flows or assets or liabilities other than the investments in its subsidiaries. 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 December 31, 2023 and 2022, respectively. As of December 31, 2023 and 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.

SHAREHOLDERS'_ MEMBERS' EQUITY

SHAREHOLDERS'/ MEMBERS' EQUITY	12 Months Ended
	Dec. 31, 2023
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]
SHAREHOLDERS'/ MEMBERS' EQUITY	12. SHAREHOLDERS'/ MEMBERS’ EQUITY Stock Repurchases In May 2023, the Company approved an event-driven repurchase authorization that permitted the Company to repurchase shares of our Class A common stock in an aggregate amount of up to $ 300.0 million, with the proceeds from the sale of the Academy. Under this repurchase authorization, the Company was permitted to make purchases at any time and from time to time in the open market, by block purchases, in privately negotiated transactions, including under plans complying with Rules 10b5-1 or 10b-18 under the Securities Exchange Act of 1934, as amended, or in such other manner as determined by the Company with the amount and timing of repurchases to be determined at its discretion, depending on market conditions and corporate needs. In September 2023, the Company expanded the repurchase authorization to also include repurchases of EOC units, and in October 2023, the Company redeemed 4.0 million EOC common units for $ 93.6 million. In August 2023, t he Company entered into an accelerated share repurchase agreement with a financial institution. During the third quarter of 2023, the Company repurchased 6.5 million shares of its Class A common stock for an aggregate amount of $ 200.0 million under this share repurchase agreement. The accelerated share repurchase agreement was accounted for as a repurchase, which was recognized in accumulated deficit, and as an equity forward contract indexed to the Company’s Class A common stock. The equity forward contract was initially classified as an equity instrument and was recognized in additional paid in capital. In December 2023, upon final settlement of the equity forward contract, the Company received 2.6 million additional shares of its Class A common stock, at which point the equity gain on the equity forward contract was recognized in accumulated deficit. Following the final settlement of this $ 200.0 million accelerated share repurchase as well as the repurchase of $ 93.6 million in EOC units in October 2023 referenced above, the Company's activity under the repurchase authorization was completed and, as of December 31, 2023, no amount remained under the repurchase authorization.‌ Dividends In September and December 2023, the Company declared and paid quarterly cash dividends of $ 27.4 million and $ 27.1 million, respectively. The dividends were paid from Endeavor Operating Company to its common unit holders, including EGH, which, in turn, paid its portion as dividends to holders of shares of the Company's Class A common stock.‌ Reorganization Transactions As discussed in Note 1, the Company closed its IPO on May 3, 2021. Prior to the closing of the IPO, a series of reorganization transactions (the "Reorganization Transactions") was completed: • EGH’s certificate of incorporation was amended and restated to, among other things, provide for the following common stock: Class of Common Stock Par Value Votes Economic Rights Class A common stock $ 0.00001 1 Yes Class B common stock $ 0.00001 None Yes Class C common stock $ 0.00001 None Yes Class X common stock $ 0.00001 1 None Class Y common stock $ 0.00001 20 None Voting shares of EGH’s common stock will generally vote together as a single class on all matters submitted to a vote of our stockholders; • Endeavor Manager became the sole managing member of EOC and EGH became the sole managing member of Endeavor Manager; • Endeavor Manager issued to equity holders of certain management holding companies common interest units in Endeavor Manager along with paired shares of its Class X common stock as consideration for the acquisition of Endeavor Operating Company Units held by such management holding companies; • For certain pre-IPO investors, EGH issued shares of its Class A common stock, Class Y common stock and rights to receive payments under a TRA and for certain other pre-IPO investors, EGH issued shares of its Class A common stock as consideration for the acquisition of Endeavor Operating Company Units held by such pre-IPO investors; • For holders of Endeavor Operating Company Units which remained outstanding following the IPO, EGH issued paired shares of its Class X common stock and, in certain instances, Class Y common stock, in each case equal to the number of Endeavor Operating Company Units held and in exchange for the payment of the aggregate par value of the Class X common stock and Class Y common stock received; and • Certain Endeavor Profits Units, Endeavor Full Catch-Up Profits Units and Endeavor Partial Catch-Up Profits Units remained outstanding following the closing of the IPO. Subsequent to the IPO, the Endeavor Full Catch-up Profits Units were recapitalized and converted into Endeavor Operating Company Units and the Endeavor Partial Catch-Up Profits Units were recapitalized and converted into Endeavor Profits Units. Subsequent to the closing of the IPO, several new and current investors purchased in the aggregate 75,584,747 shares of Class A common stock at a price per share of $ 24.00 (the "Private Placement"). Of these shares, 57,378,497 were purchased from EGH and 18,206,250 were purchased from an existing investor. EGH registered these shares of Class A common stock on a Form S-1 registration statement. Net proceeds from the IPO and the Private Placement, after deducting underwriting discounts and commissions and offering expenses, was $ 1,886.6 million. Subsequent to the closing of the IPO and the Private Placement, through a series of transactions, EOC acquired the equity interests of the then minority unitholders of TKO OpCo, which owns and operates the UFC (the "UFC Buyout"). This resulted in EOC directly or indirectly owning 100 % of the equity interests of Zuffa from May 3, 2021 until the Transactions (Note 5). In consideration for the then minority unitholders’ equity interests of TKO OpCo, (a) EGH and its subsidiaries issued to certain of such unitholders shares of Class A common stock, Endeavor Operating Company Units, Endeavor Manager Units, shares of Class X common stock and/or shares of Class Y common stock, and (b) EGH used $ 835.7 million of the net proceeds from the IPO and the concurrent private placements to purchase Endeavor Operating Company Units from certain of such holders. In addition, some of those minority unitholders sold their equity interests of EGH to the private placement investors in the concurrent private placement. Proceeds, after the UFC Buyout and payment of underwriting discounts and commissions and certain offering expenses, were contributed to Endeavor Manager in exchange for Endeavor Manager Units. Endeavor Manager then in turn contributed such net proceeds to Endeavor Operating Company in exchange for Endeavor Operating Company Units. Non-controlling Interests The UFC Buyout took place on May 3, 2021 and resulted in EOC directly or indirectly owning 100 % of the equity interests of TKO OpCo from the date of the buyout until the closing of the Transactions (Note 5). As a result of the Transactions, (A) EGH and/or its subsidiaries received (1) a 51.0 % controlling non-economic voting interest in TKO on a fully-diluted basis and (2) a 51.0 % economic interest on a fully-diluted basis in TKO OpCo, and (B) the stockholders of WWE received (1) a 49.0 % voting interest in TKO on a fully-diluted basis and (2) a 100 % economic interest in TKO, which in turn holds a 49.0 % economic interest in TKO OpCo on a fully-diluted basis. The Company's nonredeemable non-controlling interests has been adjusted to reflect th e Transactions. In November 2023, TKO repurchased 1,308,729 shares of its Class A Common Stock for an aggregate purchase price of approximately $ 100.0 million (the "Share Repurchase"). TKO funded the Share Repurchase with approximately $ 100.0 million of borrowings under the Zuffa Revolving Credit Facility, which was repaid in December 2023.

REDEEMABLE NON CONTROLLING INTE

REDEEMABLE NON CONTROLLING INTERESTS	12 Months Ended
	Dec. 31, 2023
Temporary Equity Disclosure [Abstract]
REDEEMABLE NON-CONTROLLING INTERESTS	13. REDEEMABLE NON-CONTROLLING INTERESTS On Location In connection with the acquisition of On Location Events, LLC, dba On Location ("OL") in January 2020, the Company entered into the OL LLC Agreement of OLE Parent with 32 Equity, LLC ("32 Equity"). The terms of the agreement provided 32 Equity with certain rights to put its common units in OLE Parent to the Company upon a termination of the Commercial License Agreement ("CLA") or at its option at any time following the Lockup Period as defined. The Company also had certain call rights to require 32 Equity to sell its common units in OLE Parent to the Company upon a termination of the CLA in the event the aforementioned put rights were not exercised. The put/call price was an amount equal to fair market value and the exercise of these put/call rights would have given rise to an obligation of the Company to make a premium payment to 32 Equity in certain circumstances. The premium payment was recognized as a separate unit of account from the non-controlling interest. In April 2022, a series of transactions was completed between the Company and 32 Equity. Per the terms of the OL LLC Agreement, 32 Equity had the right to purchase additional common units in OLE Parent from the Company that would result in 32 Equity having an aggregate ownership percentage interest in OLE Parent of 32 % at a price per unit equal to the original acquisition price of its rollover equity. 32 Equity exercised such right and paid the Company cash of $ 87.9 million. Following this exercise, EOC issued 8,037,483 EOC common units (and 32 Equity obtained an equal number of paired shares of the Company's Class X common stock) in exchange for 32 Equity's non-controlling interests of OLE Parent. The aggregate value of the shares was $ 223.7 million based on the volume-weighted average trading price of the Class A common stock for thirty days ending on the day before the close. The Company and 32 Equity also agreed to settle the premium contingent consideration resulting in the Company paying 32 Equity $ 24.0 million in cash. In addition, the Company issued 495,783 shares of Class A common stock to several employees of the Company in exchange for the employees' direct or indirect interests in OLE Parent based on the same valuation. As a result of these transactions, OLE Parent became an indirect wholly-owned subsidiary of EOC. China In June 2016, the Company received a contribution of $ 75.0 million from third parties in a newly formed subsidiary of the Company that was formed to expand the Company’s existing business in China ("Endeavor China"). This contribution gave the non-controlling interests holders approximately 34 % ownership of the subsidiary. The holders of the non-controlling interests had the right to put their investment to the Company at any time after June 1, 2023 for fair market value. In April 2022, the Company issued 5,693,774 shares of Class A common stock in exchange for the non-controlling partnership interests of Endeavor China. The aggregate value of the shares was $ 158.5 million based on the volume-weighted average trading price of the Class A common stock for thirty days ending on the day before the close. In addition, EOC issued 659,896 common units in EOC to several employees of the Company, including members of management (and such employees obtained an equal number of paired shares of the Company's Class X common stock), in exchange for the employees' direct or indirect interests in Endeavor China based on the same valuation. As a result of these transactions, Endeavor China became an indirect wholly-owned subsidiary of EOC. Barrett-Jackson In connection with the acquisition of Barrett-Jackson in August 2022 (Note 5 ), 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 December 31, 2023 and 2022, the estimated redemption value was below the carrying value of $ 203.9 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 December 31, 2023 and 2022, the estimated redemption value was $ 11.2 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 December 31, 2022, the estimated redemption value was below the carrying value of $ 24.6 million. In May 2023, the Company exercised its call option to purchase the remaining 30 % interest for $ 16.5 million.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	14. EARNINGS PER SHARE Basic earnings per share is calculated utilizing net income (loss) from continuing operations, net (loss) income from discontinued operations, or net (loss) 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 (loss) from continuing operations, net (loss) income from discontinued operations, or net (loss) income, available for common stockholders, by the diluted weighted average shares outstanding for that period. The Company excludes securities from the calculation of diluted earnings per share if the effect of including such instruments is antidilutive. Earnings per share for 2021 is calculated utilizing net income available to common stockholders of the Company since May 1, 2021 divided by the weighted average number of shares of Class A Common Stock outstanding during the same period. The Company’s outstanding equity-based compensation awards under its equity-based compensation arrangements (Note 15) were anti-dilutive during such period. The computation of earnings per share and weighted average shares of the Company’s common stock outstanding for the period presented below (in thousands, except share and per share data): Year ended Year ended May 1, 2021 - Numerator for basic earnings (loss) per share Numerator for continuing operations Net income (loss) from continuing operations $ 551,740 $ 310,000 $ ( 493,677 ) Less: Net income (loss) attributable to noncontrolling interests 194,618 187,701 ( 184,529 ) Net income (loss) from continuing operations attributable to the Company 357,122 122,299 ( 309,148 ) Adjustment to net income (loss) attributable to the Company 313 5,497 ( 1,798 ) Net income (loss) from continuing operations attributable to EGH common shareholders- Basic $ 357,435 $ 127,796 $ ( 310,946 ) Numerator for discontinued operations Net income from discontinued operations $ 5,729 $ 11,664 $ 19,136 Less: Net income attributable to noncontrolling interests 6,335 4,830 6,613 Net (loss) income from discontinued operations attributable to EGH common shareholders- Basic $ ( 606 ) $ 6,834 $ 12,523 Net income (loss) attributable to EGH common shareholders for basic earnings (loss) per share $ 356,829 $ 134,630 $ ( 298,423 ) Year ended Year ended May 1, 2021 - Numerator for diluted (loss) earnings per share Numerator for continuing operations Net income (loss) from continuing operations $ 551,740 $ 310,000 $ ( 493,677 ) Less: Net income (loss) attributable to noncontrolling interests 23,379 191,900 ( 184,529 ) Net income (loss) from continuing operations attributable to the Company 528,361 118,100 ( 309,148 ) Adjustment to net income (loss) attributable to the Company 313 5,497 ( 1,798 ) Net income (loss) from continuing operations attributable to EGH common shareholders- Diluted $ 528,674 $ 123,597 $ ( 310,946 ) Numerator for discontinued operations Net income from discontinued operations $ 5,729 $ 11,664 $ 19,136 Less: Net income attributable to noncontrolling interests 6,335 4,830 6,613 Net (loss) income from discontinued operations attributable to EGH common shareholders- Diluted $ ( 606 ) $ 6,834 $ 12,523 Net income (loss) attributable to EGH common shareholders for diluted earnings (loss) per share $ 528,068 $ 130,431 $ ( 298,423 ) Year ended Year ended May 1, 2021 - Denominator for basic and diluted earnings (loss) per share Weighted average Class A Common Shares outstanding - Basic 298,915,993 281,369,848 262,119,930 Additional shares assuming exchange of all EOC Profits Units 802,961 1,567,981 — Additional shares from RSUs, Stock Options and Phantom Units, as calculated using the treasury stock method 2,178,731 1,870,980 — Additional shares assuming exchange of all Endeavor Operating Units and Endeavor Manager Units 157,836,630 — — Additional shares assuming redemption of redeemable non-controlling interests 5,128,584 2,899,023 — Weighted average number of shares used in computing diluted earnings (loss) per share 464,862,899 287,707,832 262,119,930 Year ended Year ended May 1, 2021 - Earnings (loss) per share Basic earnings (loss) per share from continuing operations $ 1.19 $ 0.46 $ ( 1.19 ) Basic earnings per share from discontinued operations — 0.02 0.05 Basic 1.19 0.48 ( 1.14 ) Diluted earnings (loss) per share from continuing operations 1.14 0.43 ( 1.19 ) Diluted earnings per share from discontinued operations — 0.02 0.05 Diluted 1.14 0.45 ( 1.14 ) Year ended Year ended May 1, 2021 - Securities that are anti-dilutive for the period Stock Options 4,083,844 2,512,767 3,350,666 Unvested RSUs 1,111,228 1,244,709 7,278,193 Manager LLC Units — 23,242,032 26,415,650 EOC Common Units — 141,711,612 144,549,587 EOC Profits Interest & Phantom Units — — 16,068,906 Accelerated share repurchase agreement ( 948,343 ) — —

EQUITY BASED COMPENSATION

EQUITY BASED COMPENSATION	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
EQUITY BASED COMPENSATION	15. EQUITY BASED COMPENSATION The Board grants various awards to certain employees and service providers for their time and commitment to the Company. The awards are designed to share in the equity value appreciation of the Company and are granted under various plans either directly by the Company, a Company subsidiary or indirectly through various management Holdco entities. Prior to the IPO, awards granted were in the form of common units, profits units or an equivalent to a profits unit (membership interest or phantom unit) that corresponds to common units or profits units as applicable. In connection with the IPO, the Company’s board of directors adopted the 2021 Incentive Award Plan (the "2021 Plan"). The 2021 Plan became effective on April 28, 2021 and was amended and restated effective April 24, 2023. As of December 31, 2023, the Company authorized a total o f 34,024,998 sha res of Class A common stock under the 2021 Plan. Pursuant to the Transactions involving the business combination of WWE and TKO OpCo, TKO’s Board of Directors approved and adopted the TKO Group Holdings, Inc. 2023 Incentive Award Plan (the "TKO 2023 Plan") on September 12, 2023. A total of 10,000,000 shares of TKO Class A common stock have been authorized for issuance under the TKO 2023 Plan. In addition, TKO converted each WWE equity award of restricted stock units (RSUs) and performance stock units (PSUs) held by WWE directors, officers and employees into TKO RSUs and PSUs of equal value and vesting conditions (with such performance-vesting conditions equitably adjusted), respectively (the "Replacement Awards"). Additionally, the board of certain consolidated subsidiaries grant awards through plans in the form of profits units or phantom units that corresponds to profits units, designed to share in the equity value appreciation of each respective subsidiary. Equity-based compensation by plan and total amounts included in selling, general and administrative expenses were as follows (in thousands): Years Ended December 31, 2023 2022 2021 2021 Incentive Award Plan $ 200,278 $ 180,757 $ 253,543 Pre-IPO equity awards 2,783 17,250 274,379 TKO 2023 Plan 6,724 — — WWE Replacement Awards 31,747 — — Other various subsidiaries awards 12,496 11,373 3,007 Total equity-based compensation expense $ 254,028 $ 209,380 $ 530,929 As of December 31, 2023, total unrecognized compensation cost for unvested awards and the related remaining weighted average period for expensing is summarized below: Unrecognized Compensation Costs (in thousands) Period Remaining (in years) 2021 Incentive Award Plan $ 233,241 2.20 Pre-IPO equity awards 3,049 1.70 TKO 2023 Plan 66,958 2.32 WWE Replacement Awards 59,370 2.30 Total equity-based unrecognized compensation costs $ 362,618 Valuation Techniques For time-based vesting RSUs and restricted share awards (RSAs), the Company used the closing share price on the date of grant. For RSUs with market-based vesting conditions, the Company used a Monte Carlo simulation model to determine the fair value and the derived service periods of these awards. The Company estimates the fair value of each stock option (and prior to the IPO, each award) on the date of grant using a Black-Scholes option pricing model. Management is required to make certain assumptions with respect to selected model inputs. Expected volatility is based on comparable publicly traded companies’ stock movements. The expected life represents the period of time that the respective awards are expected to be outstanding. The risk-free interest rate is based on the U.S treasury yield curve in effect at the time of grant. All stock options exercised will be settled in Class A common stock. The key assumptions used for units granted in the years ended December 31, 2023, 2022 and 2021 are as follows: Risk-free Expected Expected Life Expected 2021 Incentive Award Plan Year Ended December 31, 2023 3.47 % 42.0 % 6.00 0 % Year Ended December 31, 2022 1.85 %- 1.89 % 40.9 % 6.00 0 % Year Ended December 31, 2021 0.97 %- 1.34 % 40.7 %- 41.6 % 5.50 to 6.25 0 % Modifications and Conversion of Pre-IPO Profit Interests and Phantom Units In connection with the closing of the IPO, the Company consummated certain Reorganization Transactions, as described in further detail in Note 1 . As part of such transactions, modifications of certain pre-IPO equity-based awards were made primarily to remove certain forfeiture and discretionary call terms, which resulted in the Company recording additional equity-based compensation expense of $ 251.9 million during the year ended December 31, 2021. 2021 Incentive Award Plan The terms of each award, including vesting and forfeiture, are fixed by the administrator of the 2021 Plan. Key grant terms include one or more of the following: (a) time-based vesting over a two to five year period or full vesting at grant; (b) market-based vesting conditions at graduated levels upon the Company’s attainment of certain market price per share thresholds; and (c) expiration dates (if applicable). Granted awards may include time-based vesting conditions only, market-based vesting conditions only, or both. The following table summarizes the RSUs and RSAs award activity for the year ended December 31, 2023. Time Vested RSUs, RSAs Market/ Market and Time Vested RSUs Units Value * Units Value * Outstanding at January 1, 2023 5,167,949 $ 30.23 1,429,209 $ 25.85 Granted 7,988,968 $ 22.20 — $ — Released ( 5,262,072 ) $ 24.46 ( 184,805 ) $ 29.32 Forfeited ( 423,241 ) $ 22.87 ( 151,790 ) $ 25.19 Outstanding at December 31, 2023 7,471,604 $ 26.12 1,092,614 $ 25.35 Vested and releasable at December 31, 2023 519,925 $ 26.98 — $ — * Weighted average grant date fair value The following table summarizes the stock options award activity for the year ended December 31, 2023. Stock Options Options Weighted average Outstanding at January 1, 2023 4,089,561 $ 25.55 Granted 80,220 $ 21.73 Exercised ( 5,729 ) $ 24.00 Forfeited or expired ( 80,208 ) $ 24.61 Outstanding at December 31, 2023 4,083,844 $ 25.49 Vested and exercisable at December 31, 2023 2,989,081 $ 24.81 The weighted average grant-date fair value of stock options granted under the Company’s 2021 Plan during the years ended December 31, 2023, 2022 and 2021 was $ 9.92 , $ 12.57 and $ 9.72 , respectively. The total grant-date fair value of RSUs and stock options which vested during the years ended December 31, 2023, 2022 and 2021 was $ 152.3 million, $ 96.2 million and $ 120.8 million respectively. The aggregate intrinsic value of vested RSUs and stock options As of December 31, 2023 was $ 12.4 million. The total intrinsic value of options exercised during the years ended December 31, 2023, 2022 and 2021 was less than hundred thousand , no ne and $ 0.1 million, respectively. TKO 2023 Plan The TKO 2023 Plan provides for the grant of incentive or non-qualified stock options, stock appreciation rights, restricted stock, RSUs, other stock or cash-based awards and dividend equivalents. Awards may be granted under the TKO 2023 Plan to directors, officers, employees, consultants, advisors and independent contractors of TKO and its affiliates (including TKO OpCo and its subsidiaries). The terms of each award, including vesting and forfeiture, are determined by the administrator of the TKO 2023 Plan. Key grant terms include time-based vesting over a six-month to four-year period. During the year ended December 31, 2023, a total amount of 935,536 RSUs were granted under the TKO 2023 Plan, at a weighted average grant date fair value of $ 91.23 . WWE Replacement Awards The value of the Replacement Awards was determined using the closing price of WWE Class A common stock, par value $ 0.01 per share ("WWE Class A common stock"), on the day immediately preceding the closing of the Transactions. The portion of the Replacement Awards issued in connection with the Transactions that was associated with services rendered prior to the date of the Transactions was included in the total consideration transferred, as described in Note 5. The remaining unvested portion of the Replacement Awards, equity-based compensation costs of RSUs are recognized over the total remaining service period on a straight-line basis. Unvested Replacement Awards accrue dividend equivalents at the same rate as are paid on shares of TKO Class A common stock, par value $ 0.00001 per share (the "TKO Class A common stock"). The dividend equivalents are subject to the same vesting schedule as the underlying Replacement Awards. The following table summarizes the RSU Replacement Awards activity for the year ended December 31, 2023: Time Vested RSUs Units Value * Assumed from WWE 1,011,215 $ 100.65 Vested ( 209,982 ) $ 100.65 Forfeited ( 146,581 ) $ 100.65 Dividend equivalents 46,438 $ 100.65 Outstanding at December 31, 2023 701,090 $ 100.65 * Weighted average grant date fair value The following table summarizes the PSU Replacement Awards activity for the year ended December 31, 2023: Time Vested PSUs Market/ Market and Time Vested PSUs Units Value * Units Value * Assumed from WWE 641,190 $ 100.65 20,460 $ 100.65 Vested ( 54,478 ) $ 100.65 — $ — Forfeited ( 272,297 ) $ 83.75 ( 20,460 ) $ 100.65 Dividend equivalents 12,988 $ 100.65 — $ — Outstanding at December 31, 2023 327,403 $ 93.84 — CEO and Executive Chairman Market-Based Incentive Awards Each of the Company’s CEO and Executive Chairman received an award of performance-vesting RSUs pursuant to which they are eligible to receive a number of shares of the Company’s Class A common stock with a specified target value each time the price per share of the Company’s Class A common stock (calculated based on volume weighted average price thereof) exceeds an applicable threshold price above the public offering price of $ 24.00 . One-third of any shares of the Company’s Class A common stock received upon achievement of any applicable threshold price will be vested upon grant and the remainder of such shares will vest in two equal installments on each of the first and second anniversaries of the date of grant. During 2021, only one price threshold was met. These performance-vesting RSUs will expire on the tenth anniversary of the date of grant. The performance-vesting RSUs awarded to the CEO and Executive Chairman of the Company (each a "Market-Based Incentive Award") are accounted for under ASC 718 as equity-classified awards due to the fixed number of shares of the Company’s Class A common stock each of the CEO and the Executive Chairman will be eligible for upon the achievement of each respective threshold. The Company used a Monte Carlo simulation model to determine the fair value and the derived service periods of these Market-Based Incentive Awards. For the years ended December 31, 2023, 2022 and 2021 , total equity-based compensation expense for these Market-Based Incentive Awards was $ 56.5 million, $ 76.7 million and $ 74.8 million, respectively. As of December 31, 2023 , total unrecognized equity-based compensation related to these CEO and Executive Chairman Market-Based Incentive Awards is $ 113.6 , which is expected to be recognized over a weighted-average period of approximatel y 2.11 years.

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
EMPLOYEE BENEFITS	16. EMPLOYEE BENEFITS Qualified Retirement Plan The Company sponsors a matching 401(k) plan for eligible employees of the Company. Employees are automatically enrolled into the Plan after completing a required term of service. Under the Plan, employees can elect to contribute a percentage of annual pay and the Company will also match the 401(k) contributions. In addition, certain non-U.S. employees are covered by defined contribution government sponsored and administered programs. Contribution charges for the profit-sharing and defined contribution plans, which approximates actual cash contributions made, were $ 25.6 million, $ 21.9 million and $ 12.2 million during the years ended December 31, 2023, 2022 and 2021 , respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	17. 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 addition, TKO, which is a consolidated subsidiary of EGH, is subject to corporate income tax. Income (loss) from continuing operations before income taxes and equity losses of affiliates includes the following components (in thousands): Years Ended December 31, 2023 2022 2021 United States $ 728,433 $ ( 127,291 ) $ ( 384,846 ) Foreign 53,215 3,197 ( 65,008 ) Total $ 781,648 $ ( 124,094 ) $ ( 449,854 ) The provision for (benefit from) income tax consists of the following (in thousands): Years Ended December 31, 2023 2022 2021 Current: U.S. federal, state, and local $ 62,635 $ 7,756 $ 1,720 Foreign 50,986 37,789 41,472 Total current 113,621 45,545 43,192 Deferred: U.S. federal, state, and local 96,454 ( 703,071 ) ( 77,533 ) Foreign ( 1,185 ) ( 172 ) 7,259 Total deferred 95,269 ( 703,243 ) ( 70,274 ) Total provision for (benefit from) income taxes $ 208,890 $ ( 657,698 ) $ ( 27,082 ) The Company's effective tax rate for the years December 31, 2023, 2022 and 2021 was 26.7 %, 530.0 % and 6.0 %, respectively. The effective income tax rate based on the actual provision (benefit) shown in the consolidated statements of operations differs from the U.S. statutory federal income tax rate as follows (in thousands): Years Ended December 31, 2023 2022 2021 U.S. federal statutory income tax rate 21 % 21 % 21 % Income tax benefit at U.S. federal statutory rate $ 164,146 $ ( 26,059 ) $ ( 94,469 ) Partnership (income) loss not taxable/deductible for tax ( 13,515 ) ( 37,440 ) 8,722 Tax impact of foreign operations 1,087 23,823 4,358 Permanent differences 13,814 ( 26,012 ) 7,257 Nondeductible meals and entertainment 4,445 2,986 1,187 Equity method investments ( 3,055 ) ( 21,511 ) ( 5,301 ) Capital loss carryforward — 3,649 ( 137 ) UK hybrid restriction ( 2,187 ) ( 2,192 ) 6,216 Withholding tax 29,601 17,344 24,392 Foreign tax credit, net of expiration ( 34,321 ) 3,384 1,556 Foreign tax deduction 873 ( 3,564 ) ( 5,297 ) Equity compensation 29,273 27,197 59,716 Deferred impact of foreign tax rate change ( 250 ) ( 775 ) 10,684 Net operating loss adjustment 1,777 ( 39,684 ) — Section 743(b)/734 adjustment ( 7,478 ) ( 51,170 ) — Tax receivable agreement adjustment ( 16,646 ) 136,310 21,365 Valuation allowance 2,478 ( 721,955 ) ( 78,915 ) Unrecognized tax benefits 8,347 6,240 5,567 U.S. state and local taxes 29,998 50,844 4,764 Other 503 887 1,253 Total provision for (benefit from) income taxes $ 208,890 $ ( 657,698 ) $ ( 27,082 ) Principal components of deferred tax assets and liabilities are as follows (in thousands): December 31, 2023 2022 Deferred tax assets: Compensation and severance 66,049 41,113 Net operating loss, tax credits, and other tax carryforwards 280,026 277,001 Lease liability 116,801 61,439 Intangible assets 12,332 655,918 Property, buildings and equipment — 1,349 Other assets 56,293 18,481 Total gross deferred tax assets 531,501 1,055,301 Less valuation allowance ( 182,513 ) ( 171,521 ) Total deferred tax assets 348,988 883,780 Deferred tax liabilities: Investments ( 144,547 ) ( 124,544 ) Loss contracts ( 13,547 ) ( 14,613 ) Property, buildings and equipment ( 58,039 ) — Lease asset ( 110,215 ) ( 53,253 ) Branch offset ( 23,822 ) — Other liabilities ( 15,340 ) ( 22,913 ) Total gross deferred tax liabilities ( 365,510 ) ( 215,323 ) Net deferred tax (liabilities) assets $ ( 16,522 ) $ 668,457 Of the $( 16.5 ) million of net deferred tax liabilities and $ 668.5 million of net deferred tax assets as of December 31, 2023 and 2022, $ 430.4 million and $ 770.5 million, respectively, were recorded in deferred income taxes, and $ 446.9 million and $ 102.0 million, respectively, were recorded in deferred tax liabilities in the consolidated balance sheets. As of December 31, 2023 , the Company has federal net operating loss carryforwards of $ 93.7 million, of which $ 63.7 million expires in years 2024 through 2037 and $ 30.0 million have an indefinite carryforward period. In addition, as of December 31, 2023, the Company has foreign tax credit carryforwards of $ 131.5 million, which expire in years 2024 through 2033 . As of December 31, 2023, the Company has foreign net operating losses of $ 51.0 million, which expire over various time periods ranging from 5 years to no expiration and foreign capital loss carryforwards of $ 9.9 million, which have no expiration. As of December 31, 2023, the Company also has state net operating losses, which will generate a tax benefit of $ 16.2 million and expire in years 2024 through 2043 . As of December 31, 2023 and 2022, the Company increased (decreased) its valuation allowances by $ 11.0 million and $( 687.4 ) million, respectively. Of the $ 11.0 million net valuation allowance change in 2023, $ 2.5 million was recorded in the continuing operations provision for income taxes as a tax expense, $( 8.1 ) million recorded in the discontinued operations provision for income taxes as a tax benefit, and $ 16.6 million was recorded to goodwill in connection with the Transactions. Of the $( 687.4 ) million net valuation allowance change in 2022, $( 722.0 ) million was recorded in the continuing operations provision for income taxes as a tax benefit, $ 36.0 million recorded in the discontinued operations provision for income taxes as a tax expense, and $( 1.4 ) million was recorded in other comprehensive income. As of December 31, 2023, 2022, and 2021, the Company had unrecognized tax benefits of $ 50.9 million, $ 38.9 million, and $ 38.5 million, respectively. The aggregate changes to the liability for unrecognized tax benefits, excluding interest and penalties, were as follows (in thousands): December 31, 2023 2022 2021 Beginning balance $ 38,917 $ 38,452 $ 34,425 Acquisitions 31 — 294 Gross increases 19,531 9,832 15,617 Gross decreases ( 343 ) ( 1,189 ) ( 11,087 ) Lapse of statute of limitations ( 7,805 ) ( 6,054 ) ( 604 ) Translation adjustments 531 ( 2,124 ) ( 193 ) Ending balance $ 50,862 $ 38,917 $ 38,452 The Company recognized interest and penalties related to unrecognized tax benefits in its provisions for income taxes. The gross amount of interest accrued as of December 31, 2023, 2022 and 2021 related to unrecognized tax benefits is $ 14.7 million, $ 9.4 million, and $ 6.0 million, respectively. For the years ended December 31, 2023, 2022 and 2021, the Company recognized interest of $ 5.4 million, $ 3.3 million, and $ 1.9 million, respectively, through the income tax provision. The gross amount of penalties accrued as of December 31, 2023, 2022 and 2021 is $ 1.2 million, $ 0.2 million, and less than $ 0.1 million, respectively. For the years ended December 31, 2023 and 2022, the Company recognized $ 1.0 million and $ 0.2 million of penalties through the income tax provision and recognized no penalties through the income tax provision for the year ended December 31, 2021. As of December 31, 2023, approximately $ 57.0 million would affect the Company’s effective tax rate upon resolution of the uncertain tax positions. Where applicable, the Company records unrecognized tax benefits against related deferred tax assets from net operating loss or foreign tax credit carry forwards. The Company is subject to taxation in the U.S. and various state and foreign jurisdictions. As of December 31, 2023, with few exceptions, the Company is subject to review by U.S. federal taxing authorities for 2020 and subsequent years. One of the Company's material US partnership income tax returns and one of the corporate income tax returns are under IRS examination for 2021 and 2020, respectively. In addition, one of the Company's US partnership income tax returns is under New York City examination for 2018 and 2019. Other than these, the Company is no longer subject to examination by state and local income tax authorities for periods prior to 2020. Discontinued Operations The provision for income taxes from discontinued operations for the years ended December 31, 2023, 2022 and 2021 is $ 11.0 million, $ 9.2 million and $ 4.8 million, respectively, based on pretax income of $ 16.7 million, $ 20.9 million and $ 32.8 million, respectively. The discontinued operations effective tax rate is 65.7 %, 44.1 % and 14.6 % for the years ended December 31, 2023, 2022 and 2021, respectively. The provision for income taxes from discontinued operations reflects the application of the "with and without" approach to allocating income taxes between continuing and discontinued operations. 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 (determined by using certain assumptions), 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 existing tax basis) allocated to EGH post-IPO and related transactions that were allocable to the TRA Holders prior to the IPO and related transactions. For the year ended December 31, 2023, the Company recorded a total TRA liability reduction of $ 40.6 million as a remeasurement adjustment through the consolidated statement of operations . As of December 31, 2023, the Company has a TRA liability of approximately $ 990.5 million, after concluding that such TRA payments would be probable based on estimates of future taxable income over the term of the TRA. The determination of the TRA liability requires management to make judgments in estimating the amount of tax attributes as of the date of exchanges (such as cash to be received by the Company on a hypothetical sale of assets and allocation of gain/loss to the Company at the time of the exchanges taking into account complex partnership tax rules). The amounts payable under the TRA will also vary depending upon a number of factors, including tax rates in effect, as well as the amount, character, and timing of the taxable income of EGH in the future and the expected realization of tax benefits with respect to deferred tax assets related to tax attributes subject to TRA, which may result in a valuation allowance recorded against these deferred tax assets. If a required valuation allowance recorded against certain deferred tax assets is released in a future period, or other tax attributes subject to the TRA are determined to be payable, additional TRA liabilities may be considered probable at that time and recorded within our statement 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. For the year ended December 31, 2023, the Company is not subject to CAMT and will continue to assess the potential tax effects of the CAMT 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"). Various jurisdictions have adopted or are in the process of enacting legislation to adopt GloBE rules and other countries are expected to adopt GloBE rules in the future. While 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 does not expect the impact of adoption of GloBE rules, effective January 1, 2024, will be material to the Company's consolidated financial position. The Company will continue to monitor legislative and regulatory developments in this area.

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	18. REVENUE The following table presents the Company’s revenue disaggregated by primary revenue sources for the years ended December 31, 2023, 2022 and 2021 (in thousands): Year Ended December 31, 2023 Owned Sports Properties Events, Experiences Representation Total Media rights $ 981,694 $ 385,972 $ — $ 1,367,666 Technology platforms and services — 56,880 — 56,880 Media production, distribution and content 4,816 297,456 318,207 620,479 Events and performance 744,349 1,433,091 — 2,177,440 Talent representation and licensing 85,021 — 885,028 970,049 Marketing — — 341,206 341,206 Eliminations — — — ( 42,943 ) Total $ 1,815,880 $ 2,173,399 $ 1,544,441 $ 5,490,777 Year Ended December 31, 2022 Owned Sports Properties Events, Experiences & Rights Representation Total Media rights $ 674,043 $ 377,426 $ — $ 1,051,469 Technology platforms and services — 82,026 — 82,026 Media production, distribution and content 6,113 241,740 288,477 536,330 Events and performance 598,546 1,491,097 — 2,089,643 Talent representation and licensing 53,633 — 900,431 954,064 Marketing — — 323,242 323,242 Eliminations — — — ( 29,171 ) Total $ 1,332,335 $ 2,192,289 $ 1,512,150 $ 5,007,603 Year Ended December 31, 2021 Owned Sports Properties Events, Experiences & Rights Representation Total Media rights $ 642,879 $ 733,436 $ — $ 1,376,315 Technology platforms and services — 96,027 — 96,027 Media production, distribution and content 5,700 256,654 1,023,798 1,286,152 Events and performance 434,128 760,188 — 1,194,316 Talent representation and licensing 25,500 — 698,679 724,179 Marketing — — 237,280 237,280 Eliminations — — — ( 27,256 ) Total $ 1,108,207 $ 1,846,305 $ 1,959,757 $ 4,887,013 In the years ended December 31, 2023, 2022 and 2021, $ 49.9 million, $ 53.7 million and $ 48.4 million, respectively, of revenue was recognized from performance obligations satisfied in prior periods primarily related to talent representation and licensing. 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 December 31, 2023 (in thousands). The transaction price related to these future obligations does not include any variable consideration. Years Ending 2024 $ 2,567,081 2025 2,117,741 2026 998,172 2027 848,203 2028 700,310 Thereafter 797,454 $ 8,028,961 The transaction price allocated to remaining performance obligations for discontinued operations included in the above table is $ 32.8 million, $ 21.5 million, $ 16.1 million, $ 3.4 million, $ 1.7 million, and $ 0.1 million for the years 2024, 2025, 2026, 2027, 2028, and thereafter, respectively. 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 December 31, 2023 and 2022 (in thousands): Description December 31, 2022 Additions Deductions Acquisitions Divestitures Foreign Exchange December 31, 2023 Deferred revenue - current $ 643,421 $ 2,915,710 $ ( 2,702,160 ) $ 82,215 $ ( 143,011 ) $ 6,169 $ 802,344 Deferred revenue - noncurrent $ 88,717 $ 80,130 $ ( 113,094 ) $ — $ ( 35,195 ) $ ( 1,644 ) $ 18,914

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	19. 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 OpenBet, the Company's sports betting content, platform and service provider business, acquired in September 2022, and the Company's sports data and technology business, IMG ARENA, both of which were previously included in the Company's Events, Experiences & Rights segment. As a result of the SD&T segment being presented as discontinued operations (Note 4), the Company now has the following three reportable segments: Owned Sports Properties, Events, Experiences & Rights, and Representa tion. The Company also reports the results for the "Corporate and other" group. All prior period amounts related to the discontinued operations have been retrospectively reclassified to conform to the new presentation. Owned Sports Properties consists of a portfolio of unique sports and entertainment properties, including UFC, WWE, PBR and Euroleague Ventures S.A. ("Euroleague") that license broadcast and other intellectual property rights and operate exclusive live events. In addition, at the end of 2021 and in January 2022, the Company acquired ten PDL Clubs, which were being operated under the DBH umbrella. In September 2022, the Company sold the DBH business, including the PDL Clubs. Events, Experiences & Rights consists of providing services to a diverse portfolio of live events annually, including live sports events, fashion, art fairs and music, culinary and lifestyle festivals and major attractions. The Company owns and operates many of these events and operates other events on behalf of third parties. The Company previously owned and operated IMG Academy, a leading sports and education brand with an innovative suite of on-campus and online programming, including its Bradenton, Florida boarding school and sports camps. In June 2023, we sold all of the Academy business. Additionally, the Company produces and distributes sports video programming. Representation consists of providing services to a diverse group of talent across entertainment, sports and fashion, including actors, directors, writers, athletes, models, musicians and other artists, in a variety of mediums, such as film, television, art, books and live events. The Company provides brand strategy, marketing, advertising, public relations, analytics, digital, activation and experiential services to corporate and other clients. Also, the Company provides intellectual property licensing services to a large portfolio of entertainment, sports and consumer product brands, including representing these clients in the licensing of their logos, trade names and trademarks. Additionally, although to a much lesser extent after the sale of 80% of the restricted Endeavor Content business, which closed in January 2022, the Company provides content development and production for television properties, documentaries, and podcasts. Corporate and other primarily consists of overhead, personnel costs and costs associated with corporate initiatives that are not fully allocated to the segments. Such expenses include compensation and other benefits for corporate office employees, rent, professional fees related to internal control compliance and monitoring, financial statement audits and legal, information technology and insurance that is managed through the Company’s corporate office. The profitability measure employed by the Company’s chief operating decision maker for allocating resources and assessing operating performance is Adjusted EBITDA. EBITDA is generally adjusted for equity-based compensation; merger, acquisition and earn-out costs; certain legal costs; restructuring, severance and impairment charges; certain non-cash fair value adjustments, tax receivable agreement liability adjustments and certain other items, including gains/losses on business divestitures. All segments follow the same accounting policies as described in Note 2. Revenue by geographic area is based on the location of the legal entity that sells the services. Asset information by segment is not provided to the Company’s chief operating decision maker as that information is not used in the determination of resource allocation or in assessing the performance of the Company’s segments. A significant portion of the Company’s assets represent goodwill and intangible assets arising from business combinations. Summarized financial information for the Company’s reportable segments is shown in the following tables (in thousands): Revenue Years Ended December 31, 2023 2022 2021 Owned Sports Properties $ 1,815,880 $ 1,332,335 $ 1,108,207 Events, Experiences & Rights 2,173,399 2,192,289 1,846,305 Representation 1,544,441 1,512,150 1,959,757 Eliminations ( 42,943 ) ( 29,171 ) ( 27,256 ) Total consolidated revenue $ 5,490,777 $ 5,007,603 $ 4,887,013 Reconciliation of segment profitability Years Ended December 31, 2023 2022 2021 Owned Sports Properties $ 827,024 $ 648,158 $ 537,627 Events, Experiences & Rights 228,140 294,818 178,870 Representation 391,114 469,757 383,388 Corporate and other ( 305,817 ) ( 305,835 ) ( 266,402 ) Adjusted EBITDA 1,140,461 1,106,898 833,483 Reconciling items: Equity losses (earnings) of affiliates 9,905 5,038 ( 3,402 ) Interest expense, net ( 346,237 ) ( 282,350 ) ( 268,681 ) Depreciation and amortization ( 310,204 ) ( 248,732 ) ( 275,510 ) Equity-based compensation expense ( 254,028 ) ( 209,380 ) ( 530,929 ) Merger, acquisition and earn-out costs ( 105,463 ) ( 59,676 ) ( 59,849 ) Certain legal costs ( 41,067 ) ( 14,274 ) ( 4,746 ) Restructuring, severance and impairment ( 125,610 ) ( 13,258 ) ( 8,490 ) Fair value adjustment - equity investments 985 12,029 21,558 Net gain on sale of the restricted Endeavor Content business — 463,641 — Net gain on sale of the Academy business 736,978 — — Tax receivable agreement liability adjustment 40,635 ( 873,264 ) ( 101,736 ) Other 35,293 ( 10,766 ) ( 51,552 ) Income (loss) from continuing operations before income taxes and equity losses of affiliates $ 781,648 $ ( 124,094 ) $ ( 449,854 ) Revenue by geographic area Years Ended December 31, 2023 2022 2021 United States $ 4,288,332 $ 3,937,725 $ 3,639,419 United Kingdom 926,573 840,715 1,111,606 Rest of world 275,872 229,163 135,988 Total revenue $ 5,490,777 $ 5,007,603 $ 4,887,013 Long-lived assets by geographic area December 31, 2023 2022 United States $ 827,330 $ 605,794 United Kingdom 66,357 52,661 Rest of world 20,958 12,992 Total long-lived assets $ 914,645 $ 671,447

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	20. LEASES The Company has operating and finance leases, in which the Company is the lessee, primarily for real estate property for offices around the world. The Company’s operating and finance leases have lease terms, which range from one year to 21 years and one year to 27 years , respectively. Lease cost for operating leases was $ 85.2 million, $ 79.6 million, and $ 81.6 million for the years ended December 31, 2023, 2022 and 2021, and was classified within selling, general, and administrative expenses in the consolidated statements of operations. Lease cost for finance leases for the year ended December 31, 2023 was $ 11.4 million, of which $ 5.4 million was classified within depreciation and amortization and $ 6.0 million was classified within interest expense, net in the consolidated statement of operations. The following table presents information on the Company’s operating and finance leases for the years ended December 31, 2023, 2022 and 2021 (in thousands): Years Ended December 31, 2023 2022 2021 Operating Leases Cash paid for amounts included in the measurement of operating lease liabilities $ 90,340 $ 85,967 $ 78,865 Right-of-use assets obtained in exchange for operating lease obligations $ 31,956 $ 28,211 $ 58,497 Finance Leases Cash paid for amounts included in the measurement of finance lease liabilities $ 5,883 $ — $ — Right-of-use assets obtained in exchange for new finance lease obligations $ 257,359 $ — $ — The following table presents information on the Company’s operating and finance leases for the years ended December 31, 2023 and 2022 (in thousands): Years Ended December 31, 2023 2022 Operating Leases Weighted average remaining lease term (in years) 5.3 6.1 Weighted average discount rate 6.8 % 6.7 % Finance Leases Weighted average remaining lease term (in years) 25.2 — Weighted average discount rate 8.1 % — The following table reconciles the undiscounted cash flows for the operating and finance leases as of December 31, 2023 to the operating and finance lease liabilities recorded in the consolidated balance sheet (in thousands): Years Ending December 31, Operating Leases Finance Leases 2024 $ 94,924 $ 27,554 2025 87,818 24,551 2026 83,565 24,644 2027 66,726 20,600 2028 30,365 19,536 Thereafter 57,766 498,572 Total future minimum lease payments 421,164 615,457 Less: imputed interest ( 68,223 ) ( 362,034 ) Present value of future minimum lease payments 352,941 253,423 Less: current portion of operating and finance lease liabilities ( 73,899 ) ( 8,135 ) Long-term operating and finance lease liabilities $ 279,042 $ 245,288 The operating lease amounts in the above table exclude amounts for discontinued operations (Note 4) of $ 2.9 million, $ 2.5 million, $ 2.2 million, $ 1.9 million, $ 1.2 million, and $ 2.2 million for the years 2024, 2025, 2026, 2027, 2028 and thereafter, respectively, and imputed interest of $2.0 million. As of December 2023, the Company has an additional operating lease that has not yet commenced with future minimum lease payments of approximately $ 253.9 million that will commence in 2024 with a lease term of up to 13 years.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	21. COMMITMENTS AND CONTINGENCIES Guarantees and Commitments The Company routinely enters into purchase or guarantee arrangements for event, media or other representation rights. The following is a summary of the Company’s annual commitments under certain guaranteed agreements as of December 31, 2023 (in thousands): Payments due by period Total 2024 2025 - 2026 2027 - 2028 After 2028 Purchase/guarantee agreements $ 2,973,348 $ 809,009 $ 929,240 $ 878,413 $ 356,686 The purchase or guarantee arrangements for discontinued operations included in the above table total $ 1,181.3 million, of which $ 227.4 million, $ 374.4 million, $ 261.7 million and $ 317.8 million is payable in 2024, 2025-2026, 2027-2028 and after 2028, respectively. 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 between December 2014 and March 2015 by a total of eleven former UFC fighters. The lawsuits, which are substantially identical were transferred to the United States District Court for the District of Nevada and consolidated into a single action in June 2015, captioned Le et al. v. Zuffa, LLC, No. 2:15-cv-1045-RFB-BNW (D. Nev.) (the "Le" case). The lawsuit alleges that Zuffa violated Section 2 of the Sherman Act by monopsonizing an alleged market for the services of elite professional MMA athletes. The fighter plaintiffs claim that Zuffa’s alleged conduct injured them by artificially depressing the compensation they received for their services, and they seek treble damages under the antitrust laws, as well as attorneys’ fees and costs, and, in some instances, injunctive relief. On August 9, 2023, the district court certified the lawsuit as a damages class action, encompassing the period from December 16, 2010 to June 30, 2017. On January 18, 2024, the court denied Zuffa's motion for summary judgment and requests to exclude the fighter plaintiffs' experts. The court has set a trial date of April 15, 2024. The fighter plaintiffs in the Le case abandoned their claim for injunctive relief, so the only relief the fighter plaintiffs may seek at the April 15, 2024 trial is damages. On June 24, 2021, another lawsuit, Johnson et al. v. Zuffa, LLC et al., No 2:21-cv-1189-RFB-BNW (D. Nev.) (the "Johnson" case), was filed by a putative class of former UFC fighters and covering the period from July 1, 2017 to the present and alleges substantially similar claims to the Le case and seeks injunctive relief. The defendants in the Johnson case are Zuffa, Endeavor, and TKO OpCo. Discovery recently opened and will continue at least through mid-2025. The Company believes that the claims alleged lack merit and intends to defend itself vigorously against them. On January 11, 2022, a complaint was filed against WWE by MLW Media LLC ("MLW"), captioned MLW Media LLC v. World Wrestling Entertainment, Inc . , No. 5:22-cv-00179-EJD (N.D. Cal.), alleging that WWE interfered with MLW’s contractual relationship with certain media platforms and engaged in other anticompetitive and unfair business practices in violation of the Sherman Antitrust Act and California law. On December 22, 2023, the parties notified the court that they had entered into a settlement agreement in the amount of $ 20.0 million and stipulated that the case should be voluntarily dismissed with prejudice. In light of the settlement, the case was dismissed with prejudice on December 26, 2023. As announced in June 2022, a Special Committee of independent members of WWE’s board of directors (the "Special Committee") was formed to investigate alleged misconduct by WWE’s then-Chief Executive Officer, Vincent K. McMahon (the "Special Committee Investigation"). Mr. McMahon initially resigned from all positions held with WWE on July 22, 2022 but remained a stockholder with a controlling interest and served as Executive Chairman of WWE’s board of directors from January 9, 2023 through September 12, 2023, at which time Mr. McMahon became Executive Chairman of the Board of Directors of TKO. Although the Special Committee investigation is complete, and, in January 2024, Mr. McMahon resigned from his position as Executive Chairman and member of TKO's Board of Directors, as well as other positions, employment and otherwise, at TKO and its subsidiaries, WWE has received, and may receive in the future, regulatory, investigative and enforcement inquiries, subpoenas, demands and/or other claims and complaints arising from, related to, or in connection with these matters. On July 17, 2023, federal law enforcement agents executed a search warrant and served a federal grand jury subpoena on Mr. McMahon. No charges have been brought in these investigations. WWE has received voluntary and compulsory legal demands for documents, including from federal law enforcement and regulatory agencies, concerning the investigation and related subject matters. On January 25, 2024, a former WWE employee filed a lawsuit against WWE, Mr. McMahon and another former WWE executive in the United States District Court for the District of Connecticut alleging, among other things, that she was sexually assaulted by Mr. McMahon and asserting claims under the Trafficking Victims Protection Act. On November 17, 2023, a purported former stockholder of WWE, Laborers' District Council and Contractors' Pension Fund of Ohio, filed a verified class action complaint on behalf of itself and similarly situated former WWE stockholders in the Court of Chancery of the State of Delaware, captioned Laborers District Council and Contractors’ Pension Fund of Ohio v. McMahon, C.A. No. 2023-1166-JTL (“ Laborers Action”). On November 20, 2023, another purported WWE stockholder, Dennis Palkon, filed a verified class action complaint on behalf of himself and similarly situated former WWE stockholders in the Court of Chancery of the State of Delaware, captioned Palkon v. McMahon, C.A. No. 2023-1175-JTL (“ Palkon Action”). The Laborers and Palkon Actions allege breach of fiduciary duty claims against former WWE directors Vincent K. McMahon, Nick Khan, Paul Levesque, George A. Barrios, Steve Koonin, Michelle D. Wilson, and Frank A. Riddick III, arising out of the Transactions. These cases are pending consolidation and are in the early stages. On January 4, 2024, the City of Pontiac Reestablished General Employee's Retirement System, a purported stockholder of WWE, filed an action in the Court of Chancery of the State of Delaware seeking certain books and records related to the Transactions under Section 220 of the Delaware General Corporations Code (the " Pontiac Action"). On February 12, 2024, the Court entered an order vacating the case schedule and staying the Pontiac Action.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	22. RELATED PARTY TRANSACTIONS The Company has the following related party transactions as of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021 (in thousands): December 31, 2023 2022 Other current assets $ 11,837 $ 17,827 Investments 3,322 2,146 Other assets 33,454 — Deferred revenue 1,446 825 Other current liabilities 3,347 2,980 Current liabilities of discontinued operations — 821 Years Ended December 31, 2023 2022 2021 Revenue $ 57,441 $ 45,341 $ 24,487 Direct operating costs 16,838 12,595 3,488 Selling, general and administrative expenses 7,575 16,614 16,943 Other (expense) income, net ( 5,254 ) ( 6,806 ) 3,500 Loss from discontinued operations ( 9,144 ) ( 5,398 ) ( 4,510 ) As of December 31, 2023, the Company has an equity-method investment in Euroleague, a related party. For the years ended December 31, 2023, 2022 and 2021 , the Company recognized revenue of $ 9.4 million, $ 7.9 million and $ 5.6 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 years ended December 31, 2023, 2022 and 2021 , the Company recognized revenue of $ 11.9 million, $ 10.3 million and $ 12.4 million, respectively, for production services provided to Euroleague, which is included in the Events, Experiences, & Rights segment. The Company incurred direct operating costs of $ 9.3 million, $ 7.0 million and $ 4.5 million, respectively, which are primarily related to the Sports Data & Technology segment and are recorded in income from discontinued operations. As of December 31, 2023 and 2022, the Company had a receivable due from Euroleague of $ 7.7 million and $ 8.4 million, respectively, and a payable due to Euroleague of $ 0.3 million and $ 0.2 million, respectively. As of December 31, 2023 and 2022, the Company had current liabilities of discontinued operations of no ne and $ 0.8 million, respectively. As of December 31, 2023 the Company has an equity method investment in Fifth Season, a related party. For the years ended December 31, 2023 and 2022, the Company recognized revenue of $ 8.7 million and $ 2.8 million, respectively, and direct operating costs of $ 6.4 million and none , respectively for production services, which are primarily included in the Representation segment. As of December 31, 2023 and 2022, the Company had a receivable due from Fifth Season of $ 1.0 million and $ 2.9 million, respectively, and a payable due to Fifth Season of $1 .2 million and $ 0.1 million, respectively. In September 2023, the Company provided a loan of $ 30.0 million to Fifth Season, which has been recorded in other assets in the consolidated balance sheet. The loan matures in 2026. Silver Lake and certain of our executives indirectly own a minority interest in The Raine Group ("Raine"). During the year ended December 31, 2023 and 2022, the Company recorded expenses of $ 7.0 million and $ 26.3 million, respectively, in transaction costs with Raine for investment banking services in connection with the sale of certain businesses ( Note 5). In addition, during the years ended December 31, 2023 and 2022 , the Company invested $ 1.2 million and $ 2.1 million, respectively, in non-marketable funds maintained by Raine. In September 2022, the Company sold the ten PDL Clubs that operated under the DBH umbrella to Silver Lake, stockholders of the Company (Note 5). 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 17). As of December 31, 2023 and 2022, the Company had $ 990.5 million and $ 1,011.7 million recorded, respectively, out of which $ 362.8 million and $ 390.1 million is due to related parties, respectively. Vincent K. McMahon, who served as Executive Chairman of TKO's Board of Directors until January 26, 2024, controls a significant portion of the voting power of the issued and outstanding shares of TKO’s common stock. Mr. McMahon has agreed to make future payments to certain counterparties personally. In accordance with the SEC’s Staff Accounting Bulletin Topic 5T, Miscellaneous Accounting, Accounting for Expenses or Liabilities Paid by Principal Stockholders (“Topic 5T”), the Company concluded that these amounts should be recognized by the Company as expenses in the period in which they become probable and estimable. In connection with the acquisition of WWE, the Company assumed $ 3.5 million of liabilities related to future payments owed by Mr. McMahon to certain counterparties, of which $ 2.0 million was paid directly by Mr. McMahon during the period of September 12, 2023 through December 31, 2023. During the period of September 12, 2023 through December 31, 2023, the Company recorded $ 3.5 million of expenses associated with payments made directly by Mr. McMahon to certain counterparties. These costs are included within selling, general and administrative expenses in the consolidated statement of operations. Additionally, during the period of September 12, 2023 through December 31, 2023, the Company recorded $ 3.5 million of costs associated with payments made directly by Mr. McMahon related to WWE’s global headquarters lease. These costs are included within finance lease right-of-use assets, which are recorded in other assets in the consolidated balance sheet. These payments are considered non-cash capital contributions and are included as a component of nonredeemable non-controlling interests contributions in our consolidated statement of redeemable interests and shareholders’/members’ equity. As of December 31, 2023, total liabilities of $ 1.5 million are included within accrued liabilities in the consolidated balance sheet related to future payments owed by Mr. McMahon to certain counterparties. In connection with and/or arising from the investigation conducted by a Special Committee of the former WWE board of directors, Mr. McMahon has agreed to reimburse TKO for additional costs incurred in connection with and/or arising from the same matters. During the year ended December 31, 2023, Mr. McMahon reimbursed TKO $ 5.8 million associated with these costs. This reimbursement is considered a capital contribution and is included as a component of nonredeemable non-controlling interests contributions in the consolidated statement of redeemable interests and shareholders’/members’ equity. Additionally, during the period of September 12, 2023 through December 31, 2023, TKO repurchased 1,308,729 shares of its Class A Common Stock held by Mr. McMahon for an aggregate purchase price of $ 100.0 million ( Note 12 ).

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying 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 financial inform ation.
Discontinued Operations	Discontinued Operations In April 2024, following the Company's review to evaluate strategic alternatives, the Company entered into the Merger Agreement, pursuant to which affiliates of Silver Lake agreed to acquire 100 % of the outstanding shares of the Company's stock that it does not already own (other than certain equity interests held by certain current directors and executive officers of the Company and any other Rollover Holders (the “Rollover Interests”)). Pursuant to the Merger Agreement and subject to the satisfaction or waiver of certain conditions and on the terms set forth therein, equityholders of Endeavor, Endeavor Operating Company and Endeavor Manager are to receive $ 27.50 in cash per share or unit, as applicable. Completion of the Merger-Related Transactions is subject to certain customary closing conditions, including required regulatory approvals. The Merger Agreement also includes certain covenants of the Company Entities, including with respect to sales of certain specified assets of the Company (other than with respect to TKO and the agency representation business of WME), as well as other customary representations, warranties and covenants by Company Entities, the Parent Entities and the Merger Subs. As contemplated in the Merger Agreement with Silver Lake, the Company initiated a process to sell certain of businesses of the Company. During the second quarter of 2024, the Company began to actively market its Sports Data & Technology ("SD&T") segment. The Company determined that the SD&T segment met the definition of a discontinued operation in the quarter ended June 30, 2024, and as such, the Company has recast its financial statements to present the SD&T segment as discontinued operations for all periods. See Note 4 for additional information regarding the discontinued operations.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of all wholly-owned subsidiaries and other subsidiaries in which a controlling voting interest is maintained, which is typically present when the Company owns a majority of the voting interest in an entity and the non-controlling interests do not hold any substantive participating rights. In addition, the Company evaluates its relationships with other entities to identify whether they are variable interest entities as defined by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 810, Consolidation ("ASC 810"), and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Company is the primary beneficiary, then that entity is consolidated. All intercompany transactions and balances have been eliminated. Non-controlling interest in subsidiaries are reported as a component of equity or temporary equity in the consolidated balance sheets with disclosure of the net income (loss) and comprehensive income (loss) attributable to the Company and the non-controlling interests on the consolidated statements of operations and the consolidated statements of comprehensive income (loss). The equity method of accounting is used for investments in affiliates and joint ventures where the Company has significant influence over operating and financial policies but not control. Investments in which the Company does not have significant influence over operating and financial policies are accounted for either at fair value if the fair value is readily determinable or at cost, less impairment, adjusted for subsequent observable price changes if the fair value is not readily determinable.
Reclassification	Reclassification Certain reclassifications have been made to the prior periods’ consolidated financial statements in order to conform to the current period presentation. These reclassifications did not impact any prior amounts of net income (loss) or cash flows.
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, content cost amortization and impairment, 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.
Revenue Recognition	Revenue Recognition The Company’s Owned Sports Properties segment primarily generates revenue via media rights fees, sponsorships, ticket sales, subscriptions, license fees and pay-per-view. The Company’s Events, Experiences & Rights segment primarily generates revenue from media rights sales, production service and studio fees, sponsorships, ticket sales, subscriptions, streaming fees, tuition, profit sharing and commissions. The Company’s Representation segment primarily generates revenue through commissions, packaging fees, marketing and consulting fees, production fees and content licensing fees. The Company’s Sports Data & Technology segment, which is presented as discontinued operations, primarily generates revenue via streaming and data rights fees, software license fees, and service fees, by providing media, data and technology platforms that offer tailored solutions for sportsbooks as well as proprietary trading and pricing solutions. In accordance with FASB ASC Topic 606, Revenue from Contracts with Customers ("ASC 606"), revenue is recognized when control of the promised goods or services is transferred to the Company’s customers either at a point in time or over time, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. For contracts which have more than one performance obligation, the total transaction price, which includes the estimated amount of variable consideration, is allocated based on observable prices or, if standalone selling prices are not readily observable, based on management’s estimate of each performance obligation’s standalone selling price. The variable consideration contained in the Company’s contracts includes sales or usage-based royalties earned on licensing the Company’s intellectual property and commissions earned on sales or usage-based royalties related to representing its clients, which are recognized in accordance with the sales or usage-based royalty exception under ASC 606. The variability related to these royalties will be resolved in the periods when the licensee generates sales or usage related to the intellectual property license. For the Company’s contracts that do not include licensing of intellectual property, the Company either estimates the variable consideration, subject to the constraint, or is using the variable consideration allocation exception if applicable. The following are the Company’s primary sources of revenue. Representation The Company earns commissions on its clients’ earnings from their engagements. As part of the client representation business, the Company represents, supports and advocates for its clients in the sourcing, negotiating, and execution of income generating engagements. The Company’s clients include actors, writers, directors, producers, athletes, models, photographers, musicians and other creative professionals. The Company’s promise, as well as its performance obligation, under the Company’s representation arrangements is to achieve a successful engagement for its clients, which is fulfilled when its clients perform in accordance with the terms of their respective engagements. Accordingly, the Company recognizes commission revenue when a client achieves a successful engagement, as this is when a client also obtains control of the representation service. The Company’s clients may receive a fixed fee for their services or receive a combination of a fixed fee and the potential to earn a back-end profit participation. Such back-end profit participation is generally based on the net profitability from the sales or usage of the intellectual property (e.g., an episodic television series or feature film) in which clients have played a role. The commission the Company receives is calculated based upon the fixed commission rate agreed-upon with the client applied to the client’s earnings successfully achieved for each respective engagement. With respect to arrangements involving a client’s back-end profit participation, the client’s back-end profit participation and, in turn, the Company’s commission is directly tied to the sales or usage of the intellectual property involving its client. Commission revenue from a client’s back-end participation is recognized during the period the profit participation is generated in accordance with the sales and usage-based royalty exception for licenses of intellectual property under ASC 606. The Company earns packaging revenue by playing an integral role in arranging the key creative elements and sale of a program that will be exhibited on broadcast, cable, streaming, video-on-demand or similar platforms. In a package, the Company receives payment directly from the studio for representing the project, and the Company foregoes rights to commission from its represented clients on such project. The Company’s fee in a package typically involves (i) a percentage commission on the initial network license fees for each of the episodes produced in a show that is licensed and broadcast and (ii) a profit participation right equal to a percentage of a contractually defined profitability measure. The commission on the initial network license fee is often subject to a fixed dollar cap per episode. The back-end profit participation is a form of contingent compensation payable out of profits (if any) generated by the packaged program. The Company’s promise, as well as its performance obligation, under packaging arrangements is the successful execution of the project, which is fulfilled when the studio transfers control of each episode of a packaged program to the network. Accordingly, the Company recognizes its commission on the initial network license fee when its customer achieves a successful execution of the project as this is the point in time the Company’s customer obtains control of its service. Commission revenue from participation in back-end profits is directly tied to the sales or usage of the intellectual property licensed by the Company’s customer. Such back-end profit participation is recognized in the period the profit participation is generated in accordance with the sales and usage-based royalty exception for licenses of intellectual property (based on either statements received or management’s estimate if statements are received on a lag). Content Development Revenue from production services and studio fees for the production and licensing of original content, including television properties, documentaries and films, is recognized when the content becomes available for exploitation and has been accepted by the customer. Revenue from production services of live entertainment and sporting events is recognized at the time of the event on a per event basis. Revenue from production services of editorial video content is recognized when the content is delivered to and accepted by the customer and the license period begins. Revenue for license fees that include a royalty is recognized in the period the royalty is generated in accordance with the sales and usage-based royalty exception for licenses of functional intellectual property. Customers for the Company’s production services include broadcast networks, sports federations, independent content producers, and over-the-top streaming service providers among others. Revenue from concept development and advisory services to independent production companies is recognized over the period the services are performed. Content Distribution and Sales The Company is an independent global distributor of sports programming and possesses relationships with a wide variety of broadcasters and media partners around the world. The Company sells media rights globally on behalf of its clients as well as its owned assets, including UFC, WWE and Professional Bull Riders ("PBR"). For sales of media and broadcast rights for live entertainment and sporting event programming on behalf of clients, the Company has both arrangements in which it is acting as a principal (full rights buy-out model) as well as an agent (commission model). • Full rights buy-out model: For media rights sales in which the Company is acting as a principal, the Company generally will enter into an agreement with the underlying media rights owner to license the media rights prior to negotiating license arrangements with customers, primarily broadcasters and other media distributors. Upon licensing the media rights from the rights owner, the Company obtains control of the rights and has the ability to obtain substantially all the remaining economic benefits of the rights. The Company is also obligated to pay the media rights owner the licensee fee regardless of the Company’s ability to monetize the rights. The Company has discretion in negotiating licensee fees with customers and it retains customer credit risk. The Company recognizes the customer license fees as revenue and the consideration paid to the rights holders for the acquisition of the rights as a direct operating cost. The satisfaction of the performance obligation depends on the number and timing of events delivered and is satisfied when the events take place. • Commission model: For media rights sales in which the Company does not obtain control of the underlying rights, the Company earns a commission equal to a stated percentage of the license fees for the rights distributed. As the Company does not obtain control of the underlying media rights, the Company recognizes the sales commission as revenue. The Company’s performance obligation generally includes distributing the live video feed and revenue is typically recognized on an event basis For owned assets, the Company enters into media rights agreements with broadcasters and other distributors for the airing of certain programming rights the Company produces. The Company’s media rights agreements are generally for multiple years, include a specified amount of programming (both number of events and duration) and contain fixed annual rights fees. The programming under these arrangements can include several performance obligations for each contract year such as media rights for live event programming, episodic programming, taped programming archives and sponsorship rights at the underlying events. The Company allocates the transaction price across performance obligations based on management’s estimate of the standalone selling price of each performance obligation. License fees from media rights are recognized when the event or program has been delivered and is available for exploitation. The transaction price for live entertainment and sporting event programming rights is generally based on a fixed license fee. Revenues from the sale of subscriptions to UFC FIGHT PASS and WWE Network are recognized ratably over each paid monthly membership period, as the customer benefits from the stand-ready performance obligation evenly throughout the membership period. Deferred revenues consist of subscription fees billed to members that have not been recognized and gift memberships that have not been redeemed. Commission revenue from distribution and sales arrangements for television properties, documentaries and films of independent production companies is recognized when the underlying content becomes available for view or telecast and has been accepted by the customer. Events The Company earns fees from events that it controls in addition to providing event related services to events controlled by third parties. The Company generates revenue primarily through ticket sales and participation entry fees, hospitality and sponsorship sales, and management fees each of which may represent a distinct performance obligation or may be bundled into an experience package. The Company allocates the transaction price to all performance obligations contained within an arrangement based upon their relative stand-alone selling price. For controlled events (owned or licensed), revenue is generally recognized for each performance obligation over the course of the event, multiple events, or contract term in accordance with the pattern of delivery for the particular revenue source. Advance ticket sales, participation entry fees and hospitality sales are recorded as deferred revenue pending the event date. Sponsorship income is recognized over the term of the associated event, or events, to which the sponsorship is associated. Revenue from merchandise sales and concessions is recognized when the products are delivered which is generally at point of sale during the event. Where third party vendors provide merchandise sales and concessions for owned events and the Company receives a profit participation on such sales, the Company recognizes the profit participation as revenue. Revenue from pay-per-view programming from owned live sporting events is recorded when the event is aired and is based upon an initial estimate from certain pay-per-view distributors of the number of buys achieved. Pay-per-view programming is distributed through cable, satellite and digital providers to residential and commercial establishments. The Company’s bundled experience packages may include individual tickets, experiential hospitality, hotel accommodations and transportation. For these experience packages, the Company recognizes revenue at the event date when all of the package components have been delivered to the customer. The Company defers the revenue and cost of revenue on experience packages until the date of the event. For services related to third-party controlled events, the Company’s customer is the third-party event owner. The Company earns fixed and/or variable commission revenue for ticket sales, collection of participation entry fees, hospitality sales or sponsorship sales on behalf of an event owner. For these arrangements, the Company recognizes as revenue the stated percentage of commissions due from the event owner (i.e. not the gross ticket sales/earnings from the event itself) as sales are completed, as the Company is acting as an agent of the event owner. The Company also provides event management services to assist third party event owners with producing certain live events, including managing hospitality and sponsorships. The Company earns fixed fees and/or variable profit participation commissions for event management services, and generally recognizes such revenue under the series guidance over the course of the event, multiple events, or contract term in accordance with the pattern of delivery for the service. For event management services, the Company may process payments to third party vendors on behalf of the event owner. The Company accounts for the pass-through of such third-party vendor payments either on a gross or net basis depending on whether the Company obtains control of the third-party vendor’s services. Marketing The Company provides marketing and consultancy services to brands with expertise in brand strategy, activation, sponsorships, endorsements, creative development and design, digital and original content, public relations, live events, branded impact and B2B services. Marketing revenue is either recognized over time, based on the number of labor hours incurred, costs incurred or time elapsed based on the Company’s historical practice of transferring similar services to customers, or at a point in time for live event activation engagements. Consulting fees are typically recognized over time, based on the number of labor hours incurred. Licensing Licensing revenue is generated from royalties or commissions from sales of licensed merchandise by the licensee. The nature of the licensing arrangements is typically for logos, trade names, trademarks and related forms of symbolic intellectual property to include in merchandise sales. Certain of the licensing agreements contain minimum guaranteed fees that are recoupable during the term of the agreement, and variable royalties after the minimum is recouped. The Company recognizes revenue for the fixed consideration over time based on the terms of the arrangement. Variable revenue is recognized during the period the royalty or commission is generated, following the royalty exception for licenses of symbolic intellectual property, based on either statements received or management’s best estimates if statements are received on a lag. Endeavor Streaming Through Endeavor Streaming, the Company offers digital streaming video solutions. The Company’s digital streaming video solutions represent a single performance obligation recognized over time under the series guidance. Revenue is generally recognized upon delivery of the offering to the consumer or over the course of an over-the-top distribution platform subscription agreement term. Revenues from subscription services based on usage, such as data volume, are generally recognized as services are utilized by the customer. Sports Data & Technology Revenue (presented as discontinued operations) Technology platforms revenue includes revenue generated by providing gaming operators licenses for comprehensive sports betting technology solutions enabling end-to-end operation of online sports betting. The Company currently license its technology solutions software, which is functional intellectual property, on a term basis of three to five years and offers its technology solutions based on two different approaches to the market: (i) fixed-fee license; and (ii) revenue-share license. For the fixed-fee license, revenue is recognized over the customer development period and for license renewals upon commencement of the renewal license period. For the revenue-share license, revenue is variable in nature, and as such, revenue is recognized in the period the revenue share is generated in accordance with the sales and usage-based royalty exception for licenses of functional intellectual property. Technology platforms revenue mainly includes technology solutions software, development services and support services. Development services and support services are distinct performance obligations and are recognized over time based on the number of development service hours performed or on a straight-line basis, respectively. The Company allocates the transaction price to the performance obligations contained within an arrangement based upon their relative stand-alone selling price. For the revenue-share licenses, the Company allocates the variable revenue to the license performance obligation. Sports streaming and data revenue includes revenue generated via streaming and data rights fees and by providing information and features that enhance the betting experience. Sports streaming and data revenue is recognized as follows: (i) fixed license fees are recognized when sport matches take place, and (ii) variable fees are recognized in the period the revenue is generated in accordance with the as-invoiced practical expedient. Performance Prior to the sale of the Academy, the Company owned performance facilities used to train and educate athletes. Revenue derived from performance operations was primarily related to membership fees and tuition-based fees (including room and board), which were generally received in advance of the academic year and recorded as deferred revenue. Revenue was recognized ratably over the period of the athletes' membership or attendance at a facility, as the services provided were substantially the same throughout the service period. The Company also provided recruiting and admissions services to high school students and colleges for which the Company earned membership fees. Such fees were either paid upon enrollment or received in monthly installments typically over a 12-month period. Revenue was recognized as services were performed during the term of the contract, which generally ended when a student graduates from high school. Principal versus Agent The Company enters into many arrangements that requires the Company to determine whether it is acting as a principal or an agent. This determination involves judgment and requires evaluation as to whether the Company controls the goods or services before they are transferred to the customer. As part of this analysis, the Company considers if it is primarily responsible for fulfillment and acceptability of the goods or services, if it has the inventory risk before or after the transfer to the customer, and if the Company has discretion in establishing prices.
Direct Operating Costs	Direct Operating Costs Direct operating costs primarily include third-party expenses associated with the production of events and experiences, content production costs, fees for media rights, including required payments related to media sales agency contracts when minimum sales guarantees are not met, venue rental and related costs associated with the staging of live events, compensation costs for athletes and talent, and material and related costs associated with consumer product merchandise sales. Prior to the sale of the Academy, direct operating costs also included the operations of the Company’s training and education facilities.
Selling, General, and Administrative	Selling, General, and Administrative Selling, general and administrative expenses primarily include personnel costs as well as rent, professional service costs and other overhead required to support the Company’s operations and corporate structure.
Insurance Recoveries	Insurance Recoveries The Company maintains events cancellation insurance coverage. Upon the cancellation of an event, the associated deferred event costs are recognized in direct operating costs. An insurance recovery is accrued when it is deemed probable an associated insurance claim will cover such costs, under a loss recovery model. The portion of an insurance claim in excess of costs incurred is recognized upon approval of the claim or upon settlement, under a gain contingency model.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include demand deposit accounts and highly liquid money market accounts with original maturities of three months or less at the time of purchase.
Restricted Cash	Restricted Cash Restricted cash primarily includes cash held in trust on behalf of clients, which has a corresponding liability called deposits received on behalf of clients in the consolidated balance sheets.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. Cash and cash equivalents are maintained with various major banks and other high-quality financial institutions. The Company periodically evaluates the relative credit standings of these banks and financial institutions. The Company’s accounts receivable are typically unsecured and concentrations of credit risk with respect to accounts receivable are limited due to the large number of individuals and entities comprising the Company’s client base. As of December 31, 2023 and 2022, no single customer accounted for 10 % or more of the Company’s accounts receivable. For the years ended December 31, 2023, 2022 and 2021 , there was one customer who accounted for more than 10 % of the Company’s revenue.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded at net realizable value. Accounts receivable are presented net of an allowance for doubtful accounts, which is an estimate of expected losses. In determining the amount of the reserve, the Company makes judgments about the creditworthiness of significant customers based on known delinquent activity or disputes and ongoing credit evaluations in addition to evaluating the historical loss rate on the pool of receivables. Accounts receivable includes unbilled receivables, which are established when revenue is recognized, but due to contractual restraints over the timing of invoicing, the Company does not have the right to invoice the customer by the balance sheet date.
Deferred Costs	Deferred Costs Deferred costs principally relate to payments made to third-party vendors in advance of events taking place, including ticket inventory, upfront contractual payments and prepayments on media and licensing rights fees and advancements for content production or overhead costs. These costs are recognized when the event takes place or over the respective period of the media and licensing rights.
Property, Buildings and Equipment	Property, Buildings and Equipment Property, buildings and equipment are stated at historical cost less ac cumulated depreciation. Depreciation is charged against income over the estimated useful lives of the assets using the straight-line method. The estimated useful lives of property, buildings and equipment are as follows: Buildings 35 - 40 years Leasehold improvements Lesser of useful life or lease term Furniture, fixtures, office and other equipment 2 - 28.5 years Production equipment 3 - 7 years Computer hardware and software 2 - 5 years Costs of normal repairs and maintenance are charged to expense as incurred.
Leases	Leases The Company determines whether a contract contains a lease at contract inception. The right-of-use asset and lease liability are measured at the present value of the future minimum lease payments, with the right-of-use asset being subject to adjustments such as initial direct costs, prepaid lease payments and lease incentives. Due to the rate implicit in each lease not being readily determinable, the Company uses its incremental collateralized borrowing rate to determine the present value of the lease payments. The lease term includes periods covered by options to extend when it is reasonably certain the Company will exercise such options as well as periods subsequent to an option to terminate the lease if it is reasonably certain the Company will not exercise the termination option. Lease expense for lease payments is recognized on a straight-line basis over the lease term for our operating leases and for our finance leases, we record interest expense on the lease liability and straight-line amortization of the right-of-use asset over the lease term. Variable lease costs are recognized as incurred. Operating lease assets are included on our consolidated balance sheets in non-current assets as an operating right-of-use asset and finance lease assets are included in non-current assets as other assets. Operating lease liabilities are included on our consolidated balance sheets in long-term liabilities for the portion that is due on a long-term basis and in current liabilities for the portion that is due within 12 months of the financial statement date. Finance lease liabilities are included in other long-term liabilities for the portion that is due on a long-term basis and in other current liabilities for the portion that is due within 12 months of the financial statement date.
Business Combinations	Business Combinations The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the acquired businesses, including management’s estimation of the fair value of any contingent consideration, is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over those fair values is recognized as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments, in the period in which they are determined, to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recognized in the consolidated statements of operations.
Goodwill	Goodwill Goodwill is tested annually as of October 1 for impairment and at any time upon the occurrence of certain events or substantive changes in circumstances that indicate the carrying amount of goodwill may not be recoverable. The Company has the option to perform a qualitative assessment to determine if an impairment is "more likely than not" to have occurred. If the Company can support the conclusion that the fair value of a reporting unit is greater than its carrying amount under the qualitative assessment, the Company would not need to perform the quantitative impairment test for that reporting unit. If the Company cannot support such a conclusion or the Company does not elect to perform the qualitative assessment, then the Company must perform the quantitative impairment test. When the Company performs a quantitative test, it records the amount of goodwill impairment, if any, as the excess of a reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. Charges resulting from an impairment test are recorded in impairment charges in the consolidated statements of operations.
Intangible Assets	Intangible Assets Intangible assets consist primarily of trade names and customer and client relationships. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. The estimated useful lives of finite-lived intangible assets are as follows: Trade names 2 - 25 years Customers and client relationships 2 - 22 years Internally developed technology 2 - 9 years Other 2 - 8 years For intangible assets that are amortized, the Company evaluates assets for recoverability when there is an indication of potential impairment or when the useful lives are no longer appropriate. If the undiscounted cash flows from a group of assets being evaluated is less than the carrying value of that group of assets, the fair value of the asset group is determined and the carrying value of the asset group is written down to fair value and an impairment loss is recognized for the difference between the fair value and carrying value, which is recorded in impairment charges in the consolidated statements of operations. Identifiable indefinite-lived intangible assets are tested annually for impairment as of October 1 and at any time upon the occurrence of certain events or substantive changes in circumstances that indicate the carrying amount of an indefinite-lived intangible may not be recoverable. The Company has the option to perform a qualitative assessment to determine if an impairment is "more likely than not" to have occurred. In the qualitative assessment, the Company must evaluate the totality of qualitative factors, including any recent fair value measurements, that impact whether an indefinite-lived intangible asset has a carrying amount that "more likely than not" exceeds its fair value. The Company must then conduct a quantitative analysis if the Company (1) determines that such an impairment is "more likely than not" to exist, or (2) forgoes the qualitative assessment entirely. The impairment test for identifiable indefinite-lived intangible assets consists of a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value of the intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess and is recorded in impairment charges in the consolidated statements of operations.
Investments	Investments For equity method investments, the Company periodically reviews the carrying value of its investments to determine if there has been an other-than-temporary decline in fair value below carrying value. For equity investments without readily determinable fair value, the Company performs a qualitative assessment at each reporting period. A variety of factors are considered when determining if an impairment exists, including, among others, the financial condition and business prospects of the investee, as well as the Company’s investment intent.
Content Costs	Content Costs The Company incurs costs to produce and distribute film and television content, which are monetized on a title-by-title basis. These costs include development costs, direct costs of production as well as allocations of overhead and capitalized interest, where applicable. The Company capitalizes these costs and includes them in other assets in the consolidated balance sheet. Content costs are amortized over the estimated period of ultimate revenue subject to an individual-film-forecast model. The Company’s estimates of ultimate revenue are based on industry and Company specific trends as well as the historical performance of similar content. These estimates are reviewed at the end of each reporting period and adjustments, if any, will result in changes to amortization rates. Participations and residuals are expensed in line with the amortization of production costs. Such amortization is recorded in direct operating expenses in the consolidated statements of operations. Unamortized content costs are also tested for impairment whenever there is an impairment indication, as a result of certain triggering events or changes in circumstances, that the fair value of the individual film and television content may be less than its unamortized costs. The impairment test compares the estimated fair value of the individual film and television content to the carrying value of the unamortized content costs. Where the unamortized content costs exceed the fair value, the excess is recorded as an impairment charge in the consolidated statements of operations.
Content Production Incentives	Content Production Incentives As there is no authoritative guidance under U.S. GAAP on accounting for government assistance to for profit business entities, the Company accounts for content production incentives by analogy to International Accounting Standard ("IAS") 20, Accounting for Government Grants and Disclosure of Government Assistance. The Company has access to various governmental programs primarily related to WWE that are designed to promote content production within the United States and certain international jurisdictions. Tax incentives earned with respect to expenditures on qualifying film production activities are included as an offset to other assets in the consolidated balance sheets. Tax incentives earned with respect to expenditures on qualifying capital projects are included as an offset to property, buildings and equipment, net in the consolidated balance sheets. Tax incentives earned with respect to expenditures on qualifying television and other production activities are recorded as an offset to production expenses within direct operating costs within the consolidated statements of operations. The Company recognizes these benefits when we have reasonable assurance regarding the realizable amount of the tax credits. The realizable amount is recorded within accounts receivable, net in the consolidated balance sheets until the Company receives the funds from the respective governmental jurisdiction.
Debt Issuance Costs	Debt Issuance Costs Costs incurred in connection with the issuance of the Company’s long-term debt have been recorded as a direct reduction against the debt and amortized over the life of the associated debt as a component of interest expense using the effective interest method. Costs incurred with the issuance of the Company’s revolving credit facilities have been deferred and amortized over the term of the facilities as a component of interest expense using the straight-line method. These deferred costs are included in other assets in the consolidated balance sheets.
Fair Value Measurements	Fair Value Measurements The Company accounts for certain assets and liabilities at fair value. Fair value measurements are categorized within a fair value hierarchy, which is comprised of three categories. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The carrying values reported in the consolidated balance sheets for cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities and deposits received on behalf of clients approximate fair value because of the immediate or short-term maturities of these financial instruments. The Company’s assets measured at fair value on a nonrecurring basis include investments, long-lived assets, indefinite-lived intangible assets and goodwill. These assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic evaluations for potential impairment (Note 7 and Note 8 ). The resulting fair value measurements of the assets are considered to be Level 3 measurements.
Non controlling Interests	Non-controlling Interests Non-controlling interests in consolidated subsidiaries represent the component of equity in consolidated subsidiaries held by third parties. Any change in ownership of a subsidiary while the controlling financial interest is retained is accounted for as an equity transaction between the controlling and non-controlling interests. In addition, when a subsidiary is deconsolidated, any retained non-controlling equity investment in the former subsidiary will be initially measured at fair value and the difference between the carrying value and fair value of the retained interest will be recorded as a gain or loss. Non-controlling interests with redemption features, such as put options, that are not solely within the Company’s control are considered redeemable non-controlling interests. Redeemable non-controlling interests are considered to be temporary equity and are reported in the mezzanine section between total liabilities and shareholders’ equity in the consolidated balance sheets. Redeemable non-controlling interests are recorded at the greater of carrying value, which is adjusted for the non-controlling interests’ share of net income or loss, or estimated redemption value at each reporting period. If the carrying value, after the income or loss attribution, is below the estimated redemption value at each reporting period, the Company remeasures the redeemable non-controlling interests to its redemption value.
Equity based compensation	Equity-Based Compensation Equity-based compensation is accounted for in accordance with ASC Topic 718-10, Compensation-Stock Compensation. The Company records compensation costs related to its incentive awards. Equity-based compensation cost is measured at the grant date based on the fair value of the award. Compensation cost for time-based awards is recognized ratably over the applicable vesting period. Compensation cost for performance-based awards with a performance condition is reassessed each period and recognized based upon the probability that the performance conditions will be achieved. The performance-based awards with a performance condition are expensed when the achievement of performance conditions are probable. The total expense recognized over the vesting period will only be for those awards that ultimately vest. Compensation cost for performance-based awards with a market condition is recognized regardless of the number of units that vest based on the market condition and is recognized on straight-line basis over the estimated service period, with each tranche separately measured. Compensation expense is not reversed even if the market condition is not satisfied. See Note 15 for further discussion of the Company’s equity-based compensation.
Earnings per Share	Earnings per Share Earnings per share ("EPS") is computed in accordance with ASC 260, Earnings per Share. Basic EPS is computed by dividing the net income available to our Class A Common Stockholders by the weighted average number of shares outstanding for the period. Diluted EPS is calculated by dividing the net income available for common stockholders by the diluted weighted average shares outstanding for that period. Diluted EPS includes the determinants of basic EPS and, in addition, reflects the dilutive effect of additional shares of Class A Common Stock issuable in exchange for redemption of certain redeemable non-controlling interests and vested units of Endeavor Manager LLC and Endeavor Operating Company, as well as under the Company’s share based compensation plans (if dilutive), with adjustments to net income available for common stockholders for dilutive potential common shares. The Company may be required to calculate basic EPS using the two-class method as a result of our redeemable non-controlling interests. To the extent that the redemption value increases and exceeds the then-current fair value of a redeemable non-controlling interest, net income available to common stockholders (used to calculate EPS) could be negatively impacted by that increase, subject to certain limitations. The partial or full recovery of any reductions to net income available to common stockholders (used to calculate EPS) is limited to any cumulative prior- period reductions. There was no impact to EPS for such adjustments related to our redeemable non-controlling interests.
Income Taxes	Income Taxes The Company 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. The Company’s U.S. and foreign corporate subsidiaries are subject to entity-level taxes. The Company also is subject to entity- level income taxes in certain U.S. state and local jurisdictions. In addition, TKO, which is a consolidated subsidiary of EGH, is subject to corporate income tax. The Company accounts for income taxes under the asset and liability method in accordance with ASC Topic 740, Income Taxes ("ASC 740"). Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Significant factors considered by the Company in estimating the probability of the realization of deferred tax assets include expectations of future earnings and taxable income, as well as the application of tax laws in the jurisdictions in which the Company operates. A valuation allowance is provided when the Company determines that it is "more likely than not" that a portion of a deferred tax asset will not be realized. ASC 740 prescribes a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is "more likely than not" to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than 50 % likely of being realized upon ultimate settlement. To the extent the Company prevails in matters for which a liability for an unrecognized tax benefit is established or is required to pay amounts in excess of the liability, the Company’s effective tax rate in a given financial statement period may be affected. The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the consolidated statements of operations. Accrued interest and penalties are included in the related tax liability line in the consolidated balance sheets.
Tax Receivable Agreement Liability	Tax Receivable Agreement Liability Generally, we are required under the tax receivable agreement ("TRA") to make payments to the TRA Holders that are generally equal to 85 % of the applicable cash tax savings, if any, in U.S. federal, state and local income tax or franchise tax that we realize or are deemed to realize (determined by using certain assumptions) as a result of favorable tax attributes that will be available to us as a result of certain transactions contemplated in connection with our IPO, exchanges of Endeavor Operating Company Units for Class A common stock or cash and payments made under the TRA. The timing and amounts payable under the TRA will vary depending upon a number of factors, including the amount, character and timing of the taxable income of EGH in the future and the tax rates in effect. The Company recognizes obligations under the TRA after concluding that it is probable that the Company would have sufficient future taxable income to utilize the related tax benefits. The projection of future taxable income involves judgment and actual taxable income may differ from the Company’s estimates, which could impact the timing of payments under the TRA.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities Derivative financial instruments are used by the Company in the management of its foreign currency exposures and interest rate risks. The Company’s policy is not to use derivative financial instruments for trading or speculative purposes. The Company enters into forward foreign exchange contracts to hedge its foreign currency exposure on future production expenses denominated in various foreign currencies as well as to economically hedge certain of its foreign currency risks. In addition, the Company enters into interest rate swaps to hedge certain of its interest rate risks. The Company evaluates whether its derivative financial instruments qualify for hedge accounting at the inception of the contract. The fair value of the derivative financial instrument is recorded in the consolidated balance sheets. Changes in the fair value of the derivative financial instruments that are designated for hedge accounting are reflected in accumulated other comprehensive income (loss), a separate component of shareholders’ equity, and changes in the fair value of the derivative financial instruments that are not designated for hedge accounting are reflected in the consolidated statements of operations. Gains and losses reflected in accumulated other comprehensive income (loss) for production expenses are amortized to the consolidated statements of operations on the same basis as the production expenses being hedged and for interest rate swaps are recognized in interest expense on settlement.
Foreign Currency	Foreign Currency The Company has operations outside of the United States. Therefore, changes in the value of foreign currencies affect the consolidated financial statements when translated into U.S. Dollars. The functional currency for substantially all subsidiaries outside the U.S. is the local currency. Financial statements for these subsidiaries are translated into U.S. Dollars at period end exchange rates for assets and liabilities and monthly average exchange rates for revenue, expenses and cash flows. For these countries, currency translation adjustments are recognized in shareholders’ equity as a component of accumulated other comprehensive income (loss), whereas transaction gains and losses are recognized in other income (expense), net in the consolidated statements of operations. The Company recognize d $ ( 16.0 ) million, $ 26.1 million and $ 17.2 million of realized and unrealized foreign currency transaction (gains) losses for the years ended December 31, 2023, 2022 and 2021 , respectively.

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	12 Months Ended
	Dec. 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. 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 adopted this guidance on April 1, 2023 with no material effect on the Company’s financial position or results of operations. In July 2023, the FASB issued ASU 2023-03, Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718). This ASU amends or supersedes various SEC paragraphs within the FASB Accounting Standards Codification to conform to past SEC announcements and guidance issued by the SEC. The Company adopted this guidance on July 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 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. In August 2023, the FASB issued ASU 2023-05, Business Combinations – Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement. This ASU addresses the accounting for contributions made to a joint venture, upon formation, in a joint venture’s separate financial statements. The amendments in this update are effective to all joint venture formations with a formation date on or after January 1, 2025. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification. The effective dates of this ASU depend on the specific codification subtopic and the date on which the SEC’s removal of that related disclosure requirement from Regulation S-X or Regulation S-K becomes effective. Early adoption is prohibited. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The update should be applied retrospectively to all prior periods presented in the financial statements. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets. This ASU requires that crypto assets be measured at fair value in the statement of financial position each reporting period with changes from remeasurement recognized in net income. The amendments also require that an entity provide enhanced disclosures for both annual and interim reporting periods. The amendments in this update are effective for all entities for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted. The adoption will not have a material effect on the Company’s financial position or results of operations. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires that an entity annually disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate). The amendments in this update are effective for all entities for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of estimated useful lives of property and equipment	The estimated useful lives of property, buildings and equipment are as follows: Buildings 35 - 40 years Leasehold improvements Lesser of useful life or lease term Furniture, fixtures, office and other equipment 2 - 28.5 years Production equipment 3 - 7 years Computer hardware and software 2 - 5 years
Summary of estimated useful lives of finite-lived intangible assets	Intangible assets consist primarily of trade names and customer and client relationships. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. The estimated useful lives of finite-lived intangible assets are as follows: Trade names 2 - 25 years Customers and client relationships 2 - 22 years Internally developed technology 2 - 9 years Other 2 - 8 years

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations	The following table presents the aggregate carrying amounts of major classes of assets and liabilities in the consolidated balance sheets related to the SD&T segment as of December 31, 2023 and 2022, are as follows (in thousands): December 31, December 31, 2023 2022 Assets of discontinued operations: Accounts receivable $ 128,933 $ 176,231 Deferred costs 20,963 33,204 Other current assets 20,563 13,791 Current assets of discontinued operations 170,459 223,226 Property and equipment, net 30,262 24,854 Operating lease right-of-use assets 10,691 9,996 Intangible assets, net 400,081 383,762 Goodwill 634,696 607,427 Investments 3,792 6,463 Deferred income taxes 426 884 Other assets 22,219 4,829 Long-term assets of discontinued operations 1,102,167 1,038,215 Total assets of discontinued operations $ 1,272,626 $ 1,261,441 Liabilities of discontinued operations: Accounts payable $ 125,247 $ 87,589 Accrued liabilities 26,335 18,239 Current portion of operating lease liabilities 2,330 1,481 Deferred revenue 5,225 72,726 Other current liabilities 40,139 25,026 Current liabilities of discontinued operations 199,276 205,061 Long-term operating lease liabilities 8,532 8,544 Deferred tax liabilities 81,188 69,530 Other long-term liabilities 12,657 24,757 Long-term liabilities of discontinued operations 102,377 102,831 Total liabilities of discontinued operations $ 301,653 $ 307,892 The following table presents the statements of operations for the discontinued operations of the SD&T segment for the three years ended December 31, 2023 (in thousands): Year ended December 31, 2023 2022 2021 Revenue $ 469,380 $ 260,534 $ 190,700 Operating expenses: Direct operating costs 229,700 136,530 116,356 Selling, general and administrative expenses 172,385 80,757 30,809 Depreciation and amortization 51,307 18,042 7,373 Total operating expenses 453,392 235,329 154,538 Operating income 15,988 25,205 36,162 Other income (expense): Interest income, net 554 95 4 Other income (expense), net 137 ( 4,442 ) ( 3,335 ) Income from discontinued operations before income taxes 16,679 20,858 32,831 Provision for income taxes 10,950 9,194 4,805 Income from discontinued operations, net of tax 5,729 11,664 28,026 Income attributable to non-controlling interests 6,335 4,830 6,613 (Loss) income from discontinued operations attributable to Endeavor Group Holdings, Inc. $ ( 606 ) $ 6,834 $ 21,413

ACQUISITIONS AND DIVESTITURES (

ACQUISITIONS AND DIVESTITURES (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed in the Business Combination	The acquisition was accounted for as a business combination and the preliminary fair values of the assets acquired and liabilities assumed in the business combination are as follows (in thousands): WWE Cash and cash equivalents $ 381,153 Accounts receivable 105,237 Other current assets 89,256 Property, buildings and equipment 398,004 Right of use assets 12,337 Investments 12,007 Other assets 283,287 Intangible assets: Trade names 2,188,200 Customer relationships 899,700 Internally developed technology 30,000 Other 98,300 Goodwill 5,063,775 Accounts payable and accrued expenses ( 124,280 ) Operating lease liability ( 12,224 ) Deferred revenue ( 54,190 ) Deferred tax liabilities ( 663,100 ) Debt ( 16,934 ) Other long-term liabilities ( 258,467 ) Net assets acquired $ 8,432,061 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): DBH Madrid Open Barrett-Jackson OpenBet Cash and cash equivalents $ — $ 18,659 $ 10,783 $ 49,795 Accounts receivable 89 2,123 1,706 50,170 Deferred costs — 1,124 — — Other current assets 491 470 1,386 12,237 Property, buildings and equipment 4,403 162 4,290 4,961 Right of use assets 7,270 — 6,828 8,401 Investments — — — 1,100 Deferred income taxes — — 1,281 Other assets 103 381 — 5,971 Intangible assets: Trade names — — 120,900 67,000 Customer relationships 1,960 — 12,300 134,000 Internally developed software — — 1,300 139,000 Owned events — 407,070 — — Other 35,410 — — 14,300 Goodwill 25,585 14,419 331,150 470,029 Accounts payable and accrued expenses ( 93 ) ( 1,609 ) ( 7,009 ) ( 13,324 ) Other current liabilities ( 56 ) — — ( 13,085 ) Operating lease liability ( 9,470 ) — ( 4,458 ) ( 8,401 ) Deferred revenue ( 1,455 ) ( 20,780 ) ( 667 ) ( 3,756 ) Debt — — ( 11,439 ) — Other long-term liabilities — ( 3,508 ) — ( 75,892 ) Redeemable non-controlling interests — — ( 210,150 ) — Net assets acquired $ 64,237 $ 418,511 $ 256,920 $ 843,787 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): FlightScope NCSA Mailman DBH Cash and cash equivalents $ 1,042 $ 3,655 $ 16,598 $ 1,133 Accounts receivable 475 5,619 11,292 1,027 Deferred costs 94 1,096 476 — Other current assets 1,640 10,238 1,713 1,565 Property, buildings and equipment 1,089 2,804 585 5,425 Right of use assets 1,272 4,951 359 37,087 Investments — — 1,239 — Other assets 1,056 5,472 2,085 942 Intangible assets: Trade names — 21,100 800 — Customer relationships 2,700 10,000 12,400 8,540 Internally developed software 15,400 37,100 — — Other — — — 97,410 Goodwill 33,550 214,106 22,342 66,379 Accounts payable and accrued expenses ( 806 ) ( 20,855 ) ( 16,255 ) ( 2,287 ) Other current liabilities ( 187 ) ( 10,318 ) ( 1,606 ) ( 171 ) Debt — — ( 4,338 ) ( 250 ) Operating lease liability ( 1,272 ) ( 4,951 ) ( 359 ) ( 31,487 ) Deferred revenue ( 631 ) ( 51,617 ) ( 972 ) ( 4,720 ) Other long-term liabilities ( 4,334 ) ( 31,603 ) ( 3,485 ) ( 1,754 ) Net assets acquired $ 51,088 $ 196,797 $ 42,874 $ 178,839
Schedule of Pro Forma Financial Information	The following unaudited pro forma financial information presents the Company’s financial results as if the WWE acquisition had occurred as of January 1, 2022 (in thousands): Year Ended December 31, 2023 2022 Pro forma revenue $ 6,422,771 $ 6,287,521 Pro forma net income (loss) 634,692 ( 80,633 )

SUPPLEMENTARY DATA (Tables)

SUPPLEMENTARY DATA (Tables)	12 Months Ended
	Dec. 31, 2023
Supplementary Data [Abstract]
Summary of Property, Buildings and Equipment	Property, buildings and equipment consisted of the following (in thousands): December 31, 2023 2022 Land $ 81,246 $ 125,615 Buildings and improvements 650,287 506,785 Furniture and fixtures 166,503 171,491 Office, computer, production and other equipment 260,210 141,293 Computer software 219,982 169,309 Construction in progress 42,858 58,730 1,421,086 1,173,223 Less: accumulated depreciation ( 506,441 ) ( 501,776 ) Total property, buildings and equipment, net $ 914,645 $ 671,447
Summary of Accrued Liabilities	The following is a summary of accrued liabilities (in thousands): December 31, 2023 2022 Accrued operating expenses $ 322,347 $ 250,448 Payroll, bonuses and benefits 256,715 166,649 Other 105,328 89,903 Total accrued liabilities $ 684,390 $ 507,000
Summary of Valuation and Qualifying Accounts	The following table sets forth information about the Company's valuation and qualifying accounts (in thousands): Balance at Additions/Charged Divestitures / Balance at Beginning to Costs and Foreign Assets Held End of of Year Expenses, Net Deductions Exchange for Sale Year Allowance for doubtful accounts Year Ended December 31, 2023 $ 51,755 $ 25,898 $ ( 13,603 ) $ 775 $ ( 6,799 ) $ 58,026 Year Ended December 31, 2022 $ 54,786 $ 13,841 $ ( 14,963 ) $ ( 1,909 ) $ — $ 51,755 Year Ended December 31, 2021 $ 63,412 $ 6,935 $ ( 12,503 ) $ ( 602 ) $ ( 2,456 ) $ 54,786 Deferred tax valuation allowance Year Ended December 31, 2023 $ 171,521 $ 11,064 $ — $ ( 72 ) $ — $ 182,513 Year Ended December 31, 2022 $ 858,932 $ ( 686,369 ) $ — $ ( 1,042 ) $ — $ 171,521 Year Ended December 31, 2021 $ 115,556 $ 743,463 $ — $ ( 87 ) $ — $ 858,932
Summary of Supplemental Cash Flow	The Company’s supplemental cash flow information is as follows (in thousands): Years Ended December 31, 2023 2022 2021 Supplemental information: Cash paid for interest $ 353,932 $ 242,972 $ 190,333 Cash payments for income taxes 73,654 42,084 32,468 Non-cash investing and financing activities: Capital expenditures included in accounts payable and accrued liabilities $ 57,472 $ 31,922 $ 10,609 Contingent consideration provided in connection with acquisitions 7,637 1,500 4,245 Establishment and acquisition of non-controlling interests 6,331 414,985 3,087,301 Accretion of redeemable non-controlling interests ( 6,465 ) 83,225 36,243 Investment in affiliates retained from a business divestiture — 202,220 — Deferred consideration in connection with acquisitions 6,567 31,770 — Non-cash contributions from non-controlling interests 9,000 — — Issuance of Class A common stock due to an acquisition 781 70,254 — Acquisition of WWE, net of deferred consideration 8,111,055 — — Items arising from exchanges of EOC units and Endeavor Manager units, and changes in ownership: Establishment of liabilities under tax receivable agreement 69,465 4,639 32,081 Deferred tax asset 56,443 5,458 —

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 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 Total Balance — December 31, 2021 $ 2,741,048 $ 1,176,905 $ 499,362 $ 4,417,315 Acquisitions 25,585 347,582 — 373,167 Divestiture ( 91,964 ) ( 8,390 ) — ( 100,354 ) Impairment — ( 689 ) — ( 689 ) Assets held for sale — ( 3,607 ) — ( 3,607 ) Foreign currency translation and other ( 631 ) ( 6,825 ) ( 1,106 ) ( 8,562 ) Balance — December 31, 2022 $ 2,674,038 $ 1,504,976 $ 498,256 $ 4,677,270 (1) Acquisitions 5,063,775 20,539 19,175 5,103,489 Divestiture — ( 235,376 ) — ( 235,376 ) Impairment — ( 31,772 ) — ( 31,772 ) Foreign currency translation and other 71 3,526 ( 65 ) 3,532 Balance — December 31, 2023 $ 7,737,884 $ 1,261,893 $ 517,366 $ 9,517,143 (1) (1) Net of accumulated impairment losses of $ 224.4 million and $ 192.7 million as of December 31, 2023 and 2022, respectively.
Summary of Company's Identifiable Intangible Assets	The following table summarizes information relating to the Company’s identifiable intangible assets as of December 31, 2023 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 22.7 $ 3,138,390 $ ( 420,798 ) $ 2,717,592 Customer and client relationships 8.3 2,229,807 ( 1,159,370 ) 1,070,437 Internally developed technology 3.2 104,248 ( 68,216 ) 36,032 Other 4.0 149,187 ( 53,994 ) 95,193 5,621,632 ( 1,702,378 ) 3,919,254 Indefinite-lived: Trade names 410,113 — 410,113 Owned events 482,917 — 482,917 Total intangible assets $ 6,514,662 $ ( 1,702,378 ) $ 4,812,284 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 17.3 $ 976,357 $ ( 342,637 ) $ 633,720 Customer and client relationships 6.3 1,318,481 ( 1,068,531 ) 249,950 Internally developed technology 3.4 108,198 ( 81,401 ) 26,797 Other 4.3 44,933 ( 44,619 ) 314 2,447,969 ( 1,537,188 ) 910,781 Indefinite-lived: Trade names 447,559 — 447,559 Owned events 463,481 — 463,481 Total intangible assets $ 3,359,009 $ ( 1,537,188 ) $ 1,821,821
Summary of Estimated Annual Intangible Amortization	Estimated annual intangible amortization for the next five years and thereafter is as follows (in thousands): Years Ending December 31, 2024 $ 354,037 2025 295,941 2026 278,485 2027 256,253 2028 237,251 Thereafter 2,497,287 Total $ 3,919,254

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 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): December 31, 2023 2022 Equity method investments (1) $ 199,987 $ 209,523 Equity investments without readily determinable fair values 193,867 120,834 Equity investments with readily determinable fair values 325 153 Total investments $ 394,179 $ 330,510 (1) The book value of three equity method investments exceeded the Company’s percentage ownership share of their underlying net assets by $ 21.5 million, $ 27.7 million and $ 10.6 million as of December 31, 2023 and $ 32.4 million, $ 26.5 million, and $ 21.4 million as of December 31, 2022 . The basis differences, primarily resulting from acquisition purchase price step-ups on the investments, are accounted for as goodwill, which is not tested for impairment separately. Instead, the investments are tested if there are indicators of an other-than-temporary decline in carrying value.
Summary of Equity Method Investments	The following is a summary of financial data for investments in affiliates accounted for under the equity method of accounting (in thousands): 2023 2022 Current assets $ 809,291 $ 999,053 Non-current assets 1,091,480 2,126,558 Current liabilities 762,109 2,023,091 Non-current liabilities 483,441 527,097 Years Ended December 31, 2023 2022 2021 Revenue $ 791,337 $ 1,826,585 $ 1,221,173 Income (loss) from operations 322 ( 211,924 ) 31,540 Net Loss ( 81,865 ) ( 359,665 ) ( 153,324 )

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instrument Disclosure [Abstract]
Schedule of Outstanding Forward Foreign Exchange Contracts Balances	As of December 31, 2023 , the Company had the following outstanding forward foreign exchange contracts (all outstanding contracts have maturities of less than 12 months from December 31, 2023) (in thousands except for exchange rates): Foreign Currency Foreign US Dollar Weighted Average British Pound Sterling £ 21,376 in exchange for $ 26,332 £ 0.81 Euro € 2,435 in exchange for $ 2,700 € 0.90 Singapore Dollar S$ 2400 in exchange for $ 1,843 S$ 1.30

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 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 December 31, 2023 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 325 $ — $ — $ 325 Forward foreign exchange contracts — 1,402 — 1,402 Interest rate swaps — 32,683 — 32,683 Total $ 325 $ 34,085 $ — $ 34,410 Liabilities: Contingent consideration $ — $ — $ 8,103 $ 8,103 Forward foreign exchange contracts — 3,372 — 3,372 Total $ — $ 3,372 $ 8,103 $ 11,475 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 — 8,241 — 8,241 Total $ — $ 8,241 $ 4,524 $ 12,765

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following is a summary of outstanding debt (in thousands): December 31, 2023 2022 2014 Credit Facilities: First Lien Term Loan (due May 2025 ) $ 2,243,784 $ 2,305,916 Zuffa Credit Facilities: Zuffa First Lien Term Loan (due April 2026 ) 2,728,766 2,759,767 Other debt ( 3.25 %- 14.50 % Notes due at various dates through 2033 ) 88,614 153,490 Total principal 5,061,164 5,219,173 Unamortized discount ( 11,192 ) ( 17,523 ) Unamortized issuance costs ( 21,661 ) ( 33,104 ) Total debt 5,028,311 5,168,546 Less: current portion ( 58,894 ) ( 88,309 ) Total long-term debt $ 4,969,417 $ 5,080,237
Schedule of Maturities of Debt	The Company will be required to repay the following principal amounts in connection with its debt obligations (in thousands): Years Ending December 31, 2024 $ 75,388 2025 2,254,990 2026 2,674,727 2027 5,419 2028 37,239 Thereafter 13,401 Total $ 5,061,164

SHAREHOLDERS'_ MEMBERS' EQUITY

SHAREHOLDERS'/ MEMBERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]
Summary of Company's Certificate of Incorporation	EGH’s certificate of incorporation was amended and restated to, among other things, provide for the following common stock: Class of Common Stock Par Value Votes Economic Rights Class A common stock $ 0.00001 1 Yes Class B common stock $ 0.00001 None Yes Class C common stock $ 0.00001 None Yes Class X common stock $ 0.00001 1 None Class Y common stock $ 0.00001 20 None

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share and Weighted Average Shares Outstanding	The computation of earnings per share and weighted average shares of the Company’s common stock outstanding for the period presented below (in thousands, except share and per share data): Year ended Year ended May 1, 2021 - Numerator for basic earnings (loss) per share Numerator for continuing operations Net income (loss) from continuing operations $ 551,740 $ 310,000 $ ( 493,677 ) Less: Net income (loss) attributable to noncontrolling interests 194,618 187,701 ( 184,529 ) Net income (loss) from continuing operations attributable to the Company 357,122 122,299 ( 309,148 ) Adjustment to net income (loss) attributable to the Company 313 5,497 ( 1,798 ) Net income (loss) from continuing operations attributable to EGH common shareholders- Basic $ 357,435 $ 127,796 $ ( 310,946 ) Numerator for discontinued operations Net income from discontinued operations $ 5,729 $ 11,664 $ 19,136 Less: Net income attributable to noncontrolling interests 6,335 4,830 6,613 Net (loss) income from discontinued operations attributable to EGH common shareholders- Basic $ ( 606 ) $ 6,834 $ 12,523 Net income (loss) attributable to EGH common shareholders for basic earnings (loss) per share $ 356,829 $ 134,630 $ ( 298,423 ) Year ended Year ended May 1, 2021 - Numerator for diluted (loss) earnings per share Numerator for continuing operations Net income (loss) from continuing operations $ 551,740 $ 310,000 $ ( 493,677 ) Less: Net income (loss) attributable to noncontrolling interests 23,379 191,900 ( 184,529 ) Net income (loss) from continuing operations attributable to the Company 528,361 118,100 ( 309,148 ) Adjustment to net income (loss) attributable to the Company 313 5,497 ( 1,798 ) Net income (loss) from continuing operations attributable to EGH common shareholders- Diluted $ 528,674 $ 123,597 $ ( 310,946 ) Numerator for discontinued operations Net income from discontinued operations $ 5,729 $ 11,664 $ 19,136 Less: Net income attributable to noncontrolling interests 6,335 4,830 6,613 Net (loss) income from discontinued operations attributable to EGH common shareholders- Diluted $ ( 606 ) $ 6,834 $ 12,523 Net income (loss) attributable to EGH common shareholders for diluted earnings (loss) per share $ 528,068 $ 130,431 $ ( 298,423 ) Year ended Year ended May 1, 2021 - Denominator for basic and diluted earnings (loss) per share Weighted average Class A Common Shares outstanding - Basic 298,915,993 281,369,848 262,119,930 Additional shares assuming exchange of all EOC Profits Units 802,961 1,567,981 — Additional shares from RSUs, Stock Options and Phantom Units, as calculated using the treasury stock method 2,178,731 1,870,980 — Additional shares assuming exchange of all Endeavor Operating Units and Endeavor Manager Units 157,836,630 — — Additional shares assuming redemption of redeemable non-controlling interests 5,128,584 2,899,023 — Weighted average number of shares used in computing diluted earnings (loss) per share 464,862,899 287,707,832 262,119,930 Year ended Year ended May 1, 2021 - Earnings (loss) per share Basic earnings (loss) per share from continuing operations $ 1.19 $ 0.46 $ ( 1.19 ) Basic earnings per share from discontinued operations — 0.02 0.05 Basic 1.19 0.48 ( 1.14 ) Diluted earnings (loss) per share from continuing operations 1.14 0.43 ( 1.19 ) Diluted earnings per share from discontinued operations — 0.02 0.05 Diluted 1.14 0.45 ( 1.14 ) Year ended Year ended May 1, 2021 - Securities that are anti-dilutive for the period Stock Options 4,083,844 2,512,767 3,350,666 Unvested RSUs 1,111,228 1,244,709 7,278,193 Manager LLC Units — 23,242,032 26,415,650 EOC Common Units — 141,711,612 144,549,587 EOC Profits Interest & Phantom Units — — 16,068,906 Accelerated share repurchase agreement ( 948,343 ) — —

EQUITY BASED COMPENSATION (Tabl

EQUITY BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Summary of Equity-Based Compensation Selling General and Administrative Expenses	Equity-based compensation by plan and total amounts included in selling, general and administrative expenses were as follows (in thousands): Years Ended December 31, 2023 2022 2021 2021 Incentive Award Plan $ 200,278 $ 180,757 $ 253,543 Pre-IPO equity awards 2,783 17,250 274,379 TKO 2023 Plan 6,724 — — WWE Replacement Awards 31,747 — — Other various subsidiaries awards 12,496 11,373 3,007 Total equity-based compensation expense $ 254,028 $ 209,380 $ 530,929
Summary of Unrecognized Compensation Cost for Unvested Awards and the Related Remaining Weighted Average Period	As of December 31, 2023, total unrecognized compensation cost for unvested awards and the related remaining weighted average period for expensing is summarized below: Unrecognized Compensation Costs (in thousands) Period Remaining (in years) 2021 Incentive Award Plan $ 233,241 2.20 Pre-IPO equity awards 3,049 1.70 TKO 2023 Plan 66,958 2.32 WWE Replacement Awards 59,370 2.30 Total equity-based unrecognized compensation costs $ 362,618
Details Of Restricted Stock Units and Restricted Stock Award Activity	The following table summarizes the RSUs and RSAs award activity for the year ended December 31, 2023. Time Vested RSUs, RSAs Market/ Market and Time Vested RSUs Units Value * Units Value * Outstanding at January 1, 2023 5,167,949 $ 30.23 1,429,209 $ 25.85 Granted 7,988,968 $ 22.20 — $ — Released ( 5,262,072 ) $ 24.46 ( 184,805 ) $ 29.32 Forfeited ( 423,241 ) $ 22.87 ( 151,790 ) $ 25.19 Outstanding at December 31, 2023 7,471,604 $ 26.12 1,092,614 $ 25.35 Vested and releasable at December 31, 2023 519,925 $ 26.98 — $ — * Weighted average grant date fair value
Share-based Compensation Arrangements by Share-based Payment Award	The following table summarizes the stock options award activity for the year ended December 31, 2023. Stock Options Options Weighted average Outstanding at January 1, 2023 4,089,561 $ 25.55 Granted 80,220 $ 21.73 Exercised ( 5,729 ) $ 24.00 Forfeited or expired ( 80,208 ) $ 24.61 Outstanding at December 31, 2023 4,083,844 $ 25.49 Vested and exercisable at December 31, 2023 2,989,081 $ 24.81
ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptions	The key assumptions used for units granted in the years ended December 31, 2023, 2022 and 2021 are as follows: Risk-free Expected Expected Life Expected 2021 Incentive Award Plan Year Ended December 31, 2023 3.47 % 42.0 % 6.00 0 % Year Ended December 31, 2022 1.85 %- 1.89 % 40.9 % 6.00 0 % Year Ended December 31, 2021 0.97 %- 1.34 % 40.7 %- 41.6 % 5.50 to 6.25 0 %
Summary of PSU replacement award activity	The following table summarizes the PSU Replacement Awards activity for the year ended December 31, 2023: Time Vested PSUs Market/ Market and Time Vested PSUs Units Value * Units Value * Assumed from WWE 641,190 $ 100.65 20,460 $ 100.65 Vested ( 54,478 ) $ 100.65 — $ — Forfeited ( 272,297 ) $ 83.75 ( 20,460 ) $ 100.65 Dividend equivalents 12,988 $ 100.65 — $ — Outstanding at December 31, 2023 327,403 $ 93.84 —
RSU Replacement Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Summary of RSU award activity	The following table summarizes the RSU Replacement Awards activity for the year ended December 31, 2023: Time Vested RSUs Units Value * Assumed from WWE 1,011,215 $ 100.65 Vested ( 209,982 ) $ 100.65 Forfeited ( 146,581 ) $ 100.65 Dividend equivalents 46,438 $ 100.65 Outstanding at December 31, 2023 701,090 $ 100.65 * Weighted average grant date fair value

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income (Loss) Before Income Taxes	Income (loss) from continuing operations before income taxes and equity losses of affiliates includes the following components (in thousands): Years Ended December 31, 2023 2022 2021 United States $ 728,433 $ ( 127,291 ) $ ( 384,846 ) Foreign 53,215 3,197 ( 65,008 ) Total $ 781,648 $ ( 124,094 ) $ ( 449,854 )
Summary of Components of Provision for (Benefit from) Income Taxes	The provision for (benefit from) income tax consists of the following (in thousands): Years Ended December 31, 2023 2022 2021 Current: U.S. federal, state, and local $ 62,635 $ 7,756 $ 1,720 Foreign 50,986 37,789 41,472 Total current 113,621 45,545 43,192 Deferred: U.S. federal, state, and local 96,454 ( 703,071 ) ( 77,533 ) Foreign ( 1,185 ) ( 172 ) 7,259 Total deferred 95,269 ( 703,243 ) ( 70,274 ) Total provision for (benefit from) income taxes $ 208,890 $ ( 657,698 ) $ ( 27,082 )
Schedule of Effective Income Tax Rate Based on Consolidated Statements of Operations Differs from U.S. Statutory Federal Income Tax Rate	The effective income tax rate based on the actual provision (benefit) shown in the consolidated statements of operations differs from the U.S. statutory federal income tax rate as follows (in thousands): Years Ended December 31, 2023 2022 2021 U.S. federal statutory income tax rate 21 % 21 % 21 % Income tax benefit at U.S. federal statutory rate $ 164,146 $ ( 26,059 ) $ ( 94,469 ) Partnership (income) loss not taxable/deductible for tax ( 13,515 ) ( 37,440 ) 8,722 Tax impact of foreign operations 1,087 23,823 4,358 Permanent differences 13,814 ( 26,012 ) 7,257 Nondeductible meals and entertainment 4,445 2,986 1,187 Equity method investments ( 3,055 ) ( 21,511 ) ( 5,301 ) Capital loss carryforward — 3,649 ( 137 ) UK hybrid restriction ( 2,187 ) ( 2,192 ) 6,216 Withholding tax 29,601 17,344 24,392 Foreign tax credit, net of expiration ( 34,321 ) 3,384 1,556 Foreign tax deduction 873 ( 3,564 ) ( 5,297 ) Equity compensation 29,273 27,197 59,716 Deferred impact of foreign tax rate change ( 250 ) ( 775 ) 10,684 Net operating loss adjustment 1,777 ( 39,684 ) — Section 743(b)/734 adjustment ( 7,478 ) ( 51,170 ) — Tax receivable agreement adjustment ( 16,646 ) 136,310 21,365 Valuation allowance 2,478 ( 721,955 ) ( 78,915 ) Unrecognized tax benefits 8,347 6,240 5,567 U.S. state and local taxes 29,998 50,844 4,764 Other 503 887 1,253 Total provision for (benefit from) income taxes $ 208,890 $ ( 657,698 ) $ ( 27,082 )
Summary of Principal Components of Deferred Tax Assets and Liabilities	Principal components of deferred tax assets and liabilities are as follows (in thousands): December 31, 2023 2022 Deferred tax assets: Compensation and severance 66,049 41,113 Net operating loss, tax credits, and other tax carryforwards 280,026 277,001 Lease liability 116,801 61,439 Intangible assets 12,332 655,918 Property, buildings and equipment — 1,349 Other assets 56,293 18,481 Total gross deferred tax assets 531,501 1,055,301 Less valuation allowance ( 182,513 ) ( 171,521 ) Total deferred tax assets 348,988 883,780 Deferred tax liabilities: Investments ( 144,547 ) ( 124,544 ) Loss contracts ( 13,547 ) ( 14,613 ) Property, buildings and equipment ( 58,039 ) — Lease asset ( 110,215 ) ( 53,253 ) Branch offset ( 23,822 ) — Other liabilities ( 15,340 ) ( 22,913 ) Total gross deferred tax liabilities ( 365,510 ) ( 215,323 ) Net deferred tax (liabilities) assets $ ( 16,522 ) $ 668,457
Schedule of Aggregate Changes to the Liability for Unrecognized Tax Benefits, Excluding Interest and Penalties	The aggregate changes to the liability for unrecognized tax benefits, excluding interest and penalties, were as follows (in thousands): December 31, 2023 2022 2021 Beginning balance $ 38,917 $ 38,452 $ 34,425 Acquisitions 31 — 294 Gross increases 19,531 9,832 15,617 Gross decreases ( 343 ) ( 1,189 ) ( 11,087 ) Lapse of statute of limitations ( 7,805 ) ( 6,054 ) ( 604 ) Translation adjustments 531 ( 2,124 ) ( 193 ) Ending balance $ 50,862 $ 38,917 $ 38,452

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Summary of Company's Revenue Disaggregated by Primary Revenue	The following table presents the Company’s revenue disaggregated by primary revenue sources for the years ended December 31, 2023, 2022 and 2021 (in thousands): Year Ended December 31, 2023 Owned Sports Properties Events, Experiences Representation Total Media rights $ 981,694 $ 385,972 $ — $ 1,367,666 Technology platforms and services — 56,880 — 56,880 Media production, distribution and content 4,816 297,456 318,207 620,479 Events and performance 744,349 1,433,091 — 2,177,440 Talent representation and licensing 85,021 — 885,028 970,049 Marketing — — 341,206 341,206 Eliminations — — — ( 42,943 ) Total $ 1,815,880 $ 2,173,399 $ 1,544,441 $ 5,490,777 Year Ended December 31, 2022 Owned Sports Properties Events, Experiences & Rights Representation Total Media rights $ 674,043 $ 377,426 $ — $ 1,051,469 Technology platforms and services — 82,026 — 82,026 Media production, distribution and content 6,113 241,740 288,477 536,330 Events and performance 598,546 1,491,097 — 2,089,643 Talent representation and licensing 53,633 — 900,431 954,064 Marketing — — 323,242 323,242 Eliminations — — — ( 29,171 ) Total $ 1,332,335 $ 2,192,289 $ 1,512,150 $ 5,007,603 Year Ended December 31, 2021 Owned Sports Properties Events, Experiences & Rights Representation Total Media rights $ 642,879 $ 733,436 $ — $ 1,376,315 Technology platforms and services — 96,027 — 96,027 Media production, distribution and content 5,700 256,654 1,023,798 1,286,152 Events and performance 434,128 760,188 — 1,194,316 Talent representation and licensing 25,500 — 698,679 724,179 Marketing — — 237,280 237,280 Eliminations — — — ( 27,256 ) Total $ 1,108,207 $ 1,846,305 $ 1,959,757 $ 4,887,013
Summary of Transaction Price Related to These Future Obligation	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 December 31, 2023 (in thousands). Years Ending 2024 $ 2,567,081 2025 2,117,741 2026 998,172 2027 848,203 2028 700,310 Thereafter 797,454 $ 8,028,961 The transaction price allocated to remaining performance obligations for discontinued operations included in the above table is $ 32.8 million, $ 21.5 million, $ 16.1 million, $ 3.4 million, $ 1.7 million, and $ 0.1 million for the years 2024, 2025, 2026, 2027, 2028, and thereafter, respectively.
Summary of Company's Contract Liabilities	The following table presents the Company’s contract liabilities as of December 31, 2023 and 2022 (in thousands): Description December 31, 2022 Additions Deductions Acquisitions Divestitures Foreign Exchange December 31, 2023 Deferred revenue - current $ 643,421 $ 2,915,710 $ ( 2,702,160 ) $ 82,215 $ ( 143,011 ) $ 6,169 $ 802,344 Deferred revenue - noncurrent $ 88,717 $ 80,130 $ ( 113,094 ) $ — $ ( 35,195 ) $ ( 1,644 ) $ 18,914

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Revenue	Revenue Years Ended December 31, 2023 2022 2021 Owned Sports Properties $ 1,815,880 $ 1,332,335 $ 1,108,207 Events, Experiences & Rights 2,173,399 2,192,289 1,846,305 Representation 1,544,441 1,512,150 1,959,757 Eliminations ( 42,943 ) ( 29,171 ) ( 27,256 ) Total consolidated revenue $ 5,490,777 $ 5,007,603 $ 4,887,013
Schedule of Reconciliation of Segment Profitability	Reconciliation of segment profitability Years Ended December 31, 2023 2022 2021 Owned Sports Properties $ 827,024 $ 648,158 $ 537,627 Events, Experiences & Rights 228,140 294,818 178,870 Representation 391,114 469,757 383,388 Corporate and other ( 305,817 ) ( 305,835 ) ( 266,402 ) Adjusted EBITDA 1,140,461 1,106,898 833,483 Reconciling items: Equity losses (earnings) of affiliates 9,905 5,038 ( 3,402 ) Interest expense, net ( 346,237 ) ( 282,350 ) ( 268,681 ) Depreciation and amortization ( 310,204 ) ( 248,732 ) ( 275,510 ) Equity-based compensation expense ( 254,028 ) ( 209,380 ) ( 530,929 ) Merger, acquisition and earn-out costs ( 105,463 ) ( 59,676 ) ( 59,849 ) Certain legal costs ( 41,067 ) ( 14,274 ) ( 4,746 ) Restructuring, severance and impairment ( 125,610 ) ( 13,258 ) ( 8,490 ) Fair value adjustment - equity investments 985 12,029 21,558 Net gain on sale of the restricted Endeavor Content business — 463,641 — Net gain on sale of the Academy business 736,978 — — Tax receivable agreement liability adjustment 40,635 ( 873,264 ) ( 101,736 ) Other 35,293 ( 10,766 ) ( 51,552 ) Income (loss) from continuing operations before income taxes and equity losses of affiliates $ 781,648 $ ( 124,094 ) $ ( 449,854 )
Revenue by geographic area	Revenue by geographic area Years Ended December 31, 2023 2022 2021 United States $ 4,288,332 $ 3,937,725 $ 3,639,419 United Kingdom 926,573 840,715 1,111,606 Rest of world 275,872 229,163 135,988 Total revenue $ 5,490,777 $ 5,007,603 $ 4,887,013
Long-lived Assets by Geographic Areas	Long-lived assets by geographic area December 31, 2023 2022 United States $ 827,330 $ 605,794 United Kingdom 66,357 52,661 Rest of world 20,958 12,992 Total long-lived assets $ 914,645 $ 671,447

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Summary of company's operating leases	The following table presents information on the Company’s operating and finance leases for the years ended December 31, 2023, 2022 and 2021 (in thousands): Years Ended December 31, 2023 2022 2021 Operating Leases Cash paid for amounts included in the measurement of operating lease liabilities $ 90,340 $ 85,967 $ 78,865 Right-of-use assets obtained in exchange for operating lease obligations $ 31,956 $ 28,211 $ 58,497 Finance Leases Cash paid for amounts included in the measurement of finance lease liabilities $ 5,883 $ — $ — Right-of-use assets obtained in exchange for new finance lease obligations $ 257,359 $ — $ — The following table presents information on the Company’s operating and finance leases for the years ended December 31, 2023 and 2022 (in thousands): Years Ended December 31, 2023 2022 Operating Leases Weighted average remaining lease term (in years) 5.3 6.1 Weighted average discount rate 6.8 % 6.7 % Finance Leases Weighted average remaining lease term (in years) 25.2 — Weighted average discount rate 8.1 % —
Summary of undiscounted cash flow for the operations lease	The following table reconciles the undiscounted cash flows for the operating and finance leases as of December 31, 2023 to the operating and finance lease liabilities recorded in the consolidated balance sheet (in thousands): Years Ending December 31, Operating Leases Finance Leases 2024 $ 94,924 $ 27,554 2025 87,818 24,551 2026 83,565 24,644 2027 66,726 20,600 2028 30,365 19,536 Thereafter 57,766 498,572 Total future minimum lease payments 421,164 615,457 Less: imputed interest ( 68,223 ) ( 362,034 ) Present value of future minimum lease payments 352,941 253,423 Less: current portion of operating and finance lease liabilities ( 73,899 ) ( 8,135 ) Long-term operating and finance lease liabilities $ 279,042 $ 245,288 The operating lease amounts in the above table exclude amounts for discontinued operations (Note 4) of $ 2.9 million, $ 2.5 million, $ 2.2 million, $ 1.9 million, $ 1.2 million, and $ 2.2 million for the years 2024, 2025, 2026, 2027, 2028 and thereafter, respectively, and imputed interest of $2.0 million. As of December 2023, the Company has an additional operating lease that has not yet commenced with future minimum lease payments of approximately $ 253.9 million that will commence in 2024 with a lease term of up to 13 years.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Purchase Commitments	The following is a summary of the Company’s annual commitments under certain guaranteed agreements as of December 31, 2023 (in thousands): Payments due by period Total 2024 2025 - 2026 2027 - 2028 After 2028 Purchase/guarantee agreements $ 2,973,348 $ 809,009 $ 929,240 $ 878,413 $ 356,686 The purchase or guarantee arrangements for discontinued operations included in the above table total $ 1,181.3 million, of which $ 227.4 million, $ 374.4 million, $ 261.7 million and $ 317.8 million is payable in 2024, 2025-2026, 2027-2028 and after 2028, respectively.

RELATED PARTY TRANSACTIONS (Ta

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The Company has the following related party transactions as of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021 (in thousands): December 31, 2023 2022 Other current assets $ 11,837 $ 17,827 Investments 3,322 2,146 Other assets 33,454 — Deferred revenue 1,446 825 Other current liabilities 3,347 2,980 Current liabilities of discontinued operations — 821 Years Ended December 31, 2023 2022 2021 Revenue $ 57,441 $ 45,341 $ 24,487 Direct operating costs 16,838 12,595 3,488 Selling, general and administrative expenses 7,575 16,614 16,943 Other (expense) income, net ( 5,254 ) ( 6,806 ) 3,500 Loss from discontinued operations ( 9,144 ) ( 5,398 ) ( 4,510 )

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION - Additional Information (Detail) - $ / shares		12 Months Ended
	May 03, 2021	Dec. 31, 2023
Subsidiary or Equity Method Investee [Line Items]
Percentage of equity interest acquired in subsidiary		100%
Common Class A [Member]
Subsidiary or Equity Method Investee [Line Items]
Stock issued during period shares		2,600,000
Common Class A [Member] | New And Current Investors
Subsidiary or Equity Method Investee [Line Items]
Number of shares issued		75,584,747
Common Class A [Member] | Endeavor Group Holdings
Subsidiary or Equity Method Investee [Line Items]
Number of shares issued		57,378,497
Share price		$ 24
Common Class A [Member] | IPO [Member]
Subsidiary or Equity Method Investee [Line Items]
Stock issued during period shares	24,495,000
Shares issued price per share	$ 24
Common Class A [Member] | Over-Allotment Option [Member]
Subsidiary or Equity Method Investee [Line Items]
Stock issued during period shares	3,195,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Additional Information) (Details) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	Apr. 30, 2024 $ / shares	Dec. 31, 2023 USD ($) Customer	Dec. 31, 2022 USD ($) Customer	Dec. 31, 2021 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of Ownership	100%
Price per share | $ / shares	$ 27.5
Realized and unrealized foreign currency transaction losses | $			$ 26.1	$ 17.2
Realized and unrealized foreign currency transaction gains | $		$ (16)
payment to tax receivable agreement percentage		0.85
Customers [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration of credit risk percentege		10%	10%
Number of customer | Customer		0	0
Customers [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration of credit risk percentege		10%	10%
Number of customer | Customer		1	1
Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effective income tax rate reconciliation, recognized tax settlement		50%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property And Equipment (Details)	Dec. 31, 2023
Building [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	40 years
Building [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	35 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	us-gaap:UsefulLifeTermOfLeaseMember
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	28 years 6 months
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	2 years
Production Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	7 years
Production Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	3 years
Computer Hardware And Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	5 years
Computer Hardware And Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Lives (in years)	2 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Finite-lived Intangible assets (Details)	Dec. 31, 2023	Dec. 31, 2022
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	22 years 8 months 12 days	17 years 3 months 18 days
Trade names [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	25 years
Trade names [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	2 years
Customer relationships [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	22 years
Customer relationships [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	2 years
Internally Developed Technology [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	9 years
Internally Developed Technology [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	2 years
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	4 years	4 years 3 months 18 days
Other [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	8 years
Other [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)	2 years

DISCONTINUED OPERATIONS - Addit

DISCONTINUED OPERATIONS - Additional Information (Detail)	Dec. 31, 2023 Events
Discontinued Operations and Disposal Groups [Abstract]
Number of sports events	65,000

DISCONTINUED OPERATIONS - Sched

DISCONTINUED OPERATIONS - Schedule of Major Classes of Assets and Liabilities of Discontinued Operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets of discontinued operations:
Current assets of discontinued operations	$ 170,459	$ 223,226
Long-term assets of discontinued operations	1,102,167	1,038,215
Liabilities of discontinued operations:
Current liabilities of discontinued operations	199,276	205,061
Long-term liabilities of discontinued operations	102,377	102,831
Sports Data & Technology [Member]
Assets of discontinued operations:
Accounts receivable	128,933	176,231
Deferred costs	20,963	33,204
Other current assets	20,563	13,791
Current assets of discontinued operations	170,459	223,226
Property and equipment, net	30,262	24,854
Operating lease right-of-use assets	10,691	9,996
Intangible assets, net	400,081	383,762
Goodwill	634,696	607,427
Investments	3,792	6,463
Deferred income taxes	426	884
Other assets	22,219	4,829
Long-term assets of discontinued operations	1,102,167	1,038,215
Total assets of discontinued operations	1,272,626	1,261,441
Liabilities of discontinued operations:
Accounts payable	125,247	87,589
Accrued liabilities	26,335	18,239
Current portion of operating lease liabilities	2,330	1,481
Deferred revenue	5,225	72,726
Other current liabilities	40,139	25,026
Current liabilities of discontinued operations	199,276	205,061
Long-term operating lease liabilities	8,532	8,544
Deferred tax liabilities	81,188	69,530
Other long-term liabilities	12,657	24,757
Long-term liabilities of discontinued operations	102,377	102,831
Total liabilities of discontinued operations	$ 301,653	$ 307,892

DISCONTINUED OPERATIONS - Sch_2

DISCONTINUED OPERATIONS - Schedule of Statements of Operations of Discontinued Operations (Detail) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes		$ 16,679	$ 20,858	$ 32,831
Provision for income taxes		10,950	9,194	4,805
Income from discontinued operations, net of tax	$ 19,136	5,729	11,664	28,026
Sports Data & Technology [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue		469,380	260,534	190,700
Direct operating costs		229,700	136,530	116,356
Selling, general and administrative expenses		172,385	80,757	30,809
Depreciation and amortization		51,307	18,042	7,373
Total operating expenses		453,392	235,329	154,538
Operating income		15,988	25,205	36,162
Interest income, net		554	95	4
Other income (expense), net		137	(4,442)	(3,335)
Income from discontinued operations before income taxes		16,679	20,858	32,831
Provision for income taxes		10,950	9,194	4,805
Income from discontinued operations, net of tax		5,729	11,664	28,026
Income attributable to non-controlling interests		6,335	4,830	6,613
(Loss) income from discontinued operations attributable to Endeavor Group Holdings, Inc.		$ (606)	$ 6,834	$ 21,413

ACQUISITIONS AND DIVESTITURES -

ACQUISITIONS AND DIVESTITURES - 2023 ACQUISITIONS - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Sep. 12, 2023	May 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2021
Business Acquisition [Line Items]
Period of availability in business	40 years
Acquisition cash paid			$ (3,499)	$ 684,266	$ 401,506
Transaction costs for investment banking services						$ 10,700
Revenues			5,490,777	5,007,603	4,887,013
Net Income (Loss)			356,516	$ 129,133	$ (296,625)
Long-term operating and finance lease liabilities			245,288
EGH [Member]
Business Acquisition [Line Items]
Cash consideration	$ 8,400,000	$ 15,600
Acquisition cash paid		$ 4,600
EGH [Member] | Common Class A [Member]
Business Acquisition [Line Items]
Number of shares issued		396,917
Value of shares issued for acquisition		$ 11,000
World Wrestling Entertainment [Member]
Business Acquisition [Line Items]
Consideration as replacement awards	49,300
Transaction costs for investment banking services	$ 88,800
Acquired finite-lived intangible assets, weighted average useful life	20 years 3 months 18 days
Revenues			382,800
Net Income (Loss)			73,300
Finance lease right of use assets			257,400
Long-term operating and finance lease liabilities			$ 255,900
World Wrestling Entertainment [Member] | Common Class A [Member]
Business Acquisition [Line Items]
Number of shares issued	83,161,123
Value of shares issued for acquisition	$ 8,000,000
Acquisition cash paid	$ 321,000
OPCO[Member]
Business Acquisition [Line Items]
Economic interest in an operating subsidiary	51%
Economic ownership interest	49%
TKO Group Holdings Inc [Member]
Business Acquisition [Line Items]
Controlling non-economic voting interest	51%
Voting interest	49%
Economic ownership interest	100%

ACQUISITIONS AND DIVESTITURES_2

ACQUISITIONS AND DIVESTITURES - Additional Information (Detail) - USD ($) $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 12, 2023

Sep. 30, 2022

Aug. 31, 2022

May 31, 2022

Apr. 30, 2022

Jan. 31, 2022

Feb. 28, 2021

Jun. 30, 2023

Sep. 30, 2022

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Jul. 31, 2021

Apr. 30, 2021

Business Acquisition [Line Items]

Total purchase price

$ 200,000

$ 0

$ 0

Acquisition cash paid

(3,499)

684,266

401,506

Transaction costs for investment banking services

$ 10,700

Goodwill

9,517,143

4,677,270

4,417,315

Proceeds from business divestitures, net of cash sold

$ 1,076,737

924,751

4,624

Retained interest rate

20%

Interest rate of key input assumption

80%

Net gain recognized

$ 737,000

$ 463,600

Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]

Nonoperating Income (Expense)

Gain related to the remeasurement of retained interest

$ 121,100

Transaction costs

5,500

15,000

SD&T segment [Member]

Business Acquisition [Line Items]

Total purchase price

$ 3,900

Purchase price including contingent consideration

$ 900

900

Goodwill

3,000

3,000

Acquisition intangible assets

$ 800

800

IMG Academy [Member]

Business Acquisition [Line Items]

Proceeds from business divestitures, net of cash sold

$ 1,100,000

Cash and cash equivalents

$ 38,600

Endeavor [Member]

Business Acquisition [Line Items]

Percentage of interest sold in restricted content business

80%

Proceeds from business divestitures, net of cash sold

$ 666,300

Cash and cash equivalents

$ 16,600

Fair Value of Equity Method Investment

$ 196,300

Equity Method Investment, Ownership Percentage

20%

Endeavor [Member] | Writers Guild of America [Member]

Business Acquisition [Line Items]

Non-controlling ownership

20%

Wishstar Enterprises Limited [Member]

Business Acquisition [Line Items]

Equity Method Investment, Ownership Percentage

100%

Assets Held For Sale [Member]

Business Acquisition [Line Items]

Assets and liabilities held for sale

12,000

Liabilities Held For Sale [Member]

Business Acquisition [Line Items]

Assets and liabilities held for sale

$ 2,700

Maximum [Member] | SD&T segment [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

11 years

Maximum [Member] | Endeavor [Member]

Business Acquisition [Line Items]

Equity Method Investment, Ownership Percentage

50%

50%

Minimum [Member] | SD&T segment [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

9 years

Minimum [Member] | Endeavor [Member]

Business Acquisition [Line Items]

Equity Method Investment, Ownership Percentage

5%

6%

FlightScope [Member]

Business Acquisition [Line Items]

Goodwill

$ 33,550

Acquired finite-lived intangible assets, weighted average useful life

4 years 4 months 24 days

FlightScope [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

$ 0

NCSA [Member]

Business Acquisition [Line Items]

Goodwill

$ 214,106

Acquired finite-lived intangible assets, weighted average useful life

5 years 2 months 12 days

NCSA [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

$ 21,100

Mailman [Member]

Business Acquisition [Line Items]

Goodwill

$ 22,342

Acquired finite-lived intangible assets, weighted average useful life

7 years 7 months 6 days

Mailman [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

$ 800

Diamond Baseball Holdings [Member]

Business Acquisition [Line Items]

Acquisitions

$ 64,200

$ 280,100

Goodwill

$ 25,585

Acquired finite-lived intangible assets, weighted average useful life

18 years 2 months 12 days

Net gain recognized

23,300

Diamond Baseball Holdings [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

0

Mutua Madrid Open [Member]

Business Acquisition [Line Items]

Acquisitions

$ 386,100

Consideration payable

31,800

Contingent consideration payable

$ 600

Goodwill

14,419

Mutua Madrid Open [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

0

Barrett Jackson Holdings Llc [Member]

Business Acquisition [Line Items]

Acquisitions

$ 256,900

Aggregate consideration

$ 244,400

Business Acquisition, Percentage of Voting Interests Acquired

55%

Goodwill

331,150

Acquired finite-lived intangible assets, weighted average useful life

6 years 2 months 12 days

Barrett Jackson Holdings Llc [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Number of shares issued

563,935

Issuance of Class A common stock due to exchanges

$ 12,500

Barrett Jackson Holdings Llc [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

120,900

Other 2023 Acquisitions [Member] | Continuing Operations [Member]

Business Acquisition [Line Items]

Purchase price including contingent consideration

$ 7,600

Deferred purchase price

1,000

Cash consideration

72,800

Acquisition cash paid

64,200

Goodwill

39,700

Acquisition intangible assets

$ 36,400

Other 2023 Acquisitions [Member] | Continuing Operations [Member] | Maximum [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

9 years

Other 2023 Acquisitions [Member] | Continuing Operations [Member] | Minimum [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

3 years

Other 2023 Acquisitions [Member] | Discontinued Operations [Member]

Business Acquisition [Line Items]

Deferred purchase price

$ 6,600

Cash consideration

32,200

Acquisition cash paid

24,800

Goodwill

16,600

Acquisition intangible assets

$ 21,300

Other 2023 Acquisitions [Member] | Discontinued Operations [Member] | Maximum [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

10 years 9 months 18 days

Other 2023 Acquisitions [Member] | Discontinued Operations [Member] | Minimum [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

7 years 6 months

OpenBet [Member]

Business Acquisition [Line Items]

Acquisitions

$ 843,800

Aggregate consideration

$ 797,100

Goodwill

470,029

Acquired finite-lived intangible assets, weighted average useful life

11 years 7 months 6 days

OpenBet [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Number of shares issued

2,305,794

Issuance of Class A common stock due to exchanges

$ 46,700

OpenBet [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Acquisition intangible assets

$ 67,000

Diamond Baseball Holdings and Madrid Open [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

18 years 8 months 12 days

Diamond Baseball Holdings and Madrid Open [Member] | Selling, General and Administrative Expenses [Member]

Business Acquisition [Line Items]

Transaction costs for investment banking services

$ 31,600

EGH [Member]

Business Acquisition [Line Items]

Cash consideration

$ 8,400,000

$ 15,600

Business Acquisition, Percentage of Voting Interests Acquired

73.50%

Acquisition cash paid

$ 4,600

Goodwill

10,800

Acquisition intangible assets

$ 3,400

EGH [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Number of shares issued

396,917

Value of shares issued for acquisition

$ 11,000

EGH [Member] | Maximum [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

8 years

EGH [Member] | Minimum [Member]

Business Acquisition [Line Items]

Acquired finite-lived intangible assets, weighted average useful life

4 years

EGH [Member] | Discontinued Operations [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Value of shares issued for acquisition

$ 800

Flightscope, Next College Student Athlete, and Mailman [Member]

Business Acquisition [Line Items]

Acquisitions

$ 469,600

ACQUISITIONS AND DIVESTITURES_3

ACQUISITIONS AND DIVESTITURES - Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed in the Business Combination (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Intangible assets:
Goodwill	$ 9,517,143	$ 4,677,270	$ 4,417,315
Redeemable non-controlling interests	215,458	253,079
FlightScope [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			1,042
Accounts receivable			475
Deferred costs			94
Other current assets			1,640
Property, buildings and equipment			1,089
Right of use assets			1,272
Investments			0
Other assets			1,056
Intangible assets:
Goodwill			33,550
Accounts payable and accrued expenses			(806)
Other current liabilities			(187)
Operating lease liability			(1,272)
Deferred revenue			(631)
Debt			0
Other long-term liabilities			(4,334)
Net assets acquired			51,088
FlightScope [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets			0
FlightScope [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets			2,700
FlightScope [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets			15,400
FlightScope [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets			0
NCSA [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			3,655
Accounts receivable			5,619
Deferred costs			1,096
Other current assets			10,238
Property, buildings and equipment			2,804
Right of use assets			4,951
Investments			0
Other assets			5,472
Intangible assets:
Goodwill			214,106
Accounts payable and accrued expenses			(20,855)
Other current liabilities			(10,318)
Operating lease liability			(4,951)
Deferred revenue			(51,617)
Debt			0
Other long-term liabilities			(31,603)
Net assets acquired			196,797
NCSA [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets			21,100
NCSA [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets			10,000
NCSA [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets			37,100
NCSA [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets			0
Mailman [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			16,598
Accounts receivable			11,292
Deferred costs			476
Other current assets			1,713
Property, buildings and equipment			585
Right of use assets			359
Investments			1,239
Other assets			2,085
Intangible assets:
Goodwill			22,342
Accounts payable and accrued expenses			(16,255)
Other current liabilities			(1,606)
Operating lease liability			(359)
Deferred revenue			(972)
Debt			(4,338)
Other long-term liabilities			(3,485)
Net assets acquired			42,874
Mailman [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets			800
Mailman [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets			12,400
Mailman [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets			0
Mailman [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets			0
Diamond Baseball Holdings [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		0
Accounts receivable		89
Deferred costs		0
Other current assets		491
Property, buildings and equipment		4,403
Right of use assets		7,270
Investments		0
Deferred Income taxes		0
Other assets		103
Intangible assets:
Goodwill		25,585
Accounts payable and accrued expenses		(93)
Other current liabilities		(56)
Operating lease liability		(9,470)
Deferred revenue		(1,455)
Debt		0
Other long-term liabilities		0
Redeemable non-controlling interests		0
Net assets acquired		64,237
Diamond Baseball Holdings [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets		0
Diamond Baseball Holdings [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets		1,960
Diamond Baseball Holdings [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets		0
Diamond Baseball Holdings [Member] | Owned events [Member]
Intangible assets:
Acquisition intangible assets		0
Diamond Baseball Holdings [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets		35,410
DBH 2021 Acquisition [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			1,133
Accounts receivable			1,027
Deferred costs			0
Other current assets			1,565
Property, buildings and equipment			5,425
Right of use assets			37,087
Investments			0
Other assets			942
Intangible assets:
Goodwill			66,379
Accounts payable and accrued expenses			(2,287)
Other current liabilities			(171)
Operating lease liability			(31,487)
Deferred revenue			(4,720)
Debt			(250)
Other long-term liabilities			(1,754)
Net assets acquired			178,839
DBH 2021 Acquisition [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets			0
DBH 2021 Acquisition [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets			8,540
DBH 2021 Acquisition [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets			0
DBH 2021 Acquisition [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets			$ 97,410
Mutua Madrid Open [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		18,659
Accounts receivable		2,123
Deferred costs		1,124
Other current assets		470
Property, buildings and equipment		162
Right of use assets		0
Investments		0
Deferred Income taxes		0
Other assets		381
Intangible assets:
Goodwill		14,419
Accounts payable and accrued expenses		(1,609)
Other current liabilities		0
Operating lease liability		0
Deferred revenue		(20,780)
Debt		0
Other long-term liabilities		(3,508)
Redeemable non-controlling interests		0
Net assets acquired		418,511
Mutua Madrid Open [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets		0
Mutua Madrid Open [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets		0
Mutua Madrid Open [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets		0
Mutua Madrid Open [Member] | Owned events [Member]
Intangible assets:
Acquisition intangible assets		407,070
Mutua Madrid Open [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets		0
World Wrestling Entertainment [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	381,153
Accounts receivable	105,237
Other current assets	89,256
Property, buildings and equipment	398,004
Right of use assets	12,337
Investments	12,007
Other assets	283,287
Intangible assets:
Goodwill	5,063,775
Accounts payable and accrued expenses	(124,280)
Operating lease liability	(12,224)
Deferred revenue	(54,190)
Deferred tax liabilities	(663,100)
Debt	(16,934)
Other long-term liabilities	(258,467)
Net assets acquired	8,432,061
World Wrestling Entertainment [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets	2,188,200
World Wrestling Entertainment [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets	899,700
World Wrestling Entertainment [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets	30,000
World Wrestling Entertainment [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets	$ 98,300
Barrett Jackson Holdings Llc [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		10,783
Accounts receivable		1,706
Deferred costs		0
Other current assets		1,386
Property, buildings and equipment		4,290
Right of use assets		6,828
Investments		0
Other assets		0
Intangible assets:
Goodwill		331,150
Accounts payable and accrued expenses		(7,009)
Other current liabilities		0
Operating lease liability		(4,458)
Deferred revenue		(667)
Debt		(11,439)
Other long-term liabilities		0
Redeemable non-controlling interests		(210,150)
Net assets acquired		256,920
Barrett Jackson Holdings Llc [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets		120,900
Barrett Jackson Holdings Llc [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets		12,300
Barrett Jackson Holdings Llc [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets		1,300
Barrett Jackson Holdings Llc [Member] | Owned events [Member]
Intangible assets:
Acquisition intangible assets		0
Barrett Jackson Holdings Llc [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets		0
OpenBet [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		49,795
Accounts receivable		50,170
Deferred costs		0
Other current assets		12,237
Property, buildings and equipment		4,961
Right of use assets		8,401
Investments		1,100
Deferred Income taxes		1,281
Other assets		5,971
Intangible assets:
Goodwill		470,029
Accounts payable and accrued expenses		(13,324)
Other current liabilities		(13,085)
Operating lease liability		(8,401)
Deferred revenue		(3,756)
Debt		0
Other long-term liabilities		(75,892)
Redeemable non-controlling interests		0
Net assets acquired		843,787
OpenBet [Member] | Trade names [Member]
Intangible assets:
Acquisition intangible assets		67,000
OpenBet [Member] | Customer relationships [Member]
Intangible assets:
Acquisition intangible assets		134,000
OpenBet [Member] | Internally developed software [Member]
Intangible assets:
Acquisition intangible assets		139,000
OpenBet [Member] | Owned events [Member]
Intangible assets:
Acquisition intangible assets		0
OpenBet [Member] | Other [Member]
Intangible assets:
Acquisition intangible assets		$ 14,300

ACQUISITIONS AND DIVESTITURES_4

ACQUISITIONS AND DIVESTITURES - Schedule of Pro Forma Financial Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Business Combinations [Abstract]
Pro forma revenue	$ 6,422,771	$ 6,287,521
Pro forma net income (loss)	$ 634,692	$ (80,633)

SUPPLEMENTARY DATA - Summary Pr

SUPPLEMENTARY DATA - Summary Property, buildings and equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	$ 1,421,086	$ 1,173,223
Less: accumulated depreciation	(506,441)	(501,776)
Total property, buildings and equipment, net	914,645	671,447
Land [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	81,246	125,615
Building improvements [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	650,287	506,785
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	166,503	171,491
Office, computer, production and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	260,210	141,293
Computer software [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	219,982	169,309
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, Gross	$ 42,858	$ 58,730

SUPPLEMENTARY DATA - Additional

SUPPLEMENTARY DATA - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Amortization of leasehold improvements	$ 506,441	$ 501,776
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Amortization of leasehold improvements	$ 111,500	$ 91,700	$ 87,600

SUPPLEMENTARY DATA - Summary of

SUPPLEMENTARY DATA - Summary of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Accrued operating expenses	$ 322,347	$ 250,448
Payroll, bonuses and benefits	256,715	166,649
Other	105,328	89,903
Total accrued liabilities	$ 684,390	$ 507,000

SUPPLEMENTARY DATA - Summary _2

SUPPLEMENTARY DATA - Summary of Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance at Beginning of Year	$ 51,755	$ 54,786	$ 63,412
Additions/Charged to Costs and Expenses, Net	25,898	13,841	6,935
Deductions	(13,603)	(14,963)	(12,503)
Foreign Exchange	775	(1,909)	(602)
Divestitures / Assets Held for Sale	(6,799)	0	(2,456)
Balance at End of Period	$ 58,026	$ 51,755	$ 54,786

SUPPLEMENTARY DATA - Summary _3

SUPPLEMENTARY DATA - Summary of Deferred Tax Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Valuation Allowance [Abstract]
Balance at Beginning	$ 171,521	$ 858,932	$ 115,556
Additions/Charged to Costs and Expenses, Net	11,064	(686,369)	743,463
Deductions	0	0	0
Foreign Exchange	(72)	(1,042)	(87)
Divestitures / Assets Held for Sale	0	0	0
Balance at End of Period	$ 182,513	$ 171,521	$ 858,932

SUPPLEMENTARY DATA - Summary _4

SUPPLEMENTARY DATA - Summary of Supplemental Cash Flow (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental information:
Cash paid for interest	$ 353,932	$ 242,972	$ 190,333
Cash payments for income taxes	73,654	42,084	32,468
Non-cash investing and financing activities:
Capital expenditures included in accounts payable and accrued liabilities	57,472	31,922	10,609
Contingent consideration provided in connection with acquisitions	7,637	1,500	4,245
Establishment and acquisition of non-controlling interests	6,331	414,985	3,087,301
Investment in affiliates retained from a business divestiture	0	202,220	0
Deferred consideration in connection with acquisitions	6,567	31,770	0
Non-cash contributions from non-controlling interests	9,000	0	0
Acquisition of WWE, net of deferred consideration	8,111,055	0	0
Establishment of liabilities under tax receivable agreement	69,465	4,639	32,081
Deferred tax asset	56,443	5,458	0
Common Class A [Member]
Non-cash investing and financing activities:
Issuance of Class A common stock due to an acquisition	781	70,254	0
Redeemable Stock [Member] | Noncontrolling Interest [Member]
Non-cash investing and financing activities:
Accretion of redeemable non-controlling interests	$ (6,465)	$ 83,225	$ 36,243

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Summary of Changes in the Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Beginning Balance	$ 4,677,270	$ 4,417,315
Acquisitions	5,103,489	373,167
Divestiture	(235,376)	(100,354)
Impairment	(31,772)	(689)
Assets held for sale		(3,607)
Foreign currency translation and other	3,532	(8,562)
Ending Balance	9,517,143	4,677,270
Owned Sports Properties [Member]
Goodwill [Line Items]
Beginning Balance	2,674,038	2,741,048
Acquisitions	5,063,775	25,585
Divestiture	0	(91,964)
Impairment	0	0
Assets held for sale		0
Foreign currency translation and other	71	(631)
Ending Balance	7,737,884	2,674,038
Events, Experiences & Rights [Member]
Goodwill [Line Items]
Beginning Balance	1,504,976	1,176,905
Acquisitions	20,539	347,582
Divestiture	(235,376)	(8,390)
Impairment	(31,772)	(689)
Assets held for sale		(3,607)
Foreign currency translation and other	3,526	(6,825)
Ending Balance	1,261,893	1,504,976
Representation [Member]
Goodwill [Line Items]
Beginning Balance	498,256	499,362
Acquisitions	19,175	0
Divestiture	0	0
Impairment	0	0
Assets held for sale		0
Foreign currency translation and other	(65)	(1,106)
Ending Balance	$ 517,366	$ 498,256

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Summary of Changes in the Carrying Value of Goodwill (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated Impairment Losses	$ 224.4	$ 192.7

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Summary of Company's Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total Amortized Gross	$ 5,621,632	$ 2,447,969
Total Intangible Assets Gross	6,514,662	3,359,009
Accumulated Amortization	(1,702,378)	(1,537,188)
Carrying value	3,919,254	910,781
Total Intangible Assets Carrying Value	4,812,284	1,821,821
Indefinite-Lived Trade Names	410,113	447,559
Indefinite-Lived Intangible Assets Accumulated Amortization of Trade Names	0	0
Owned events [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Owned Events	482,917	463,481
Indefinite-Lived Intangible Assets Accumulated Amortization of Owned Events	$ 0	$ 0
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	22 years 8 months 12 days	17 years 3 months 18 days
Total Amortized Gross	$ 3,138,390	$ 976,357
Accumulated Amortization	(420,798)	(342,637)
Carrying value	$ 2,717,592	$ 633,720
Customer and client relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	8 years 3 months 18 days	6 years 3 months 18 days
Total Amortized Gross	$ 2,229,807	$ 1,318,481
Accumulated Amortization	(1,159,370)	(1,068,531)
Carrying value	$ 1,070,437	$ 249,950
Internally developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	3 years 2 months 12 days	3 years 4 months 24 days
Total Amortized Gross	$ 104,248	$ 108,198
Accumulated Amortization	(68,216)	(81,401)
Carrying value	$ 36,032	$ 26,797
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	4 years	4 years 3 months 18 days
Total Amortized Gross	$ 149,187	$ 44,933
Accumulated Amortization	(53,994)	(44,619)
Carrying value	$ 95,193	$ 314

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Intangible asset amortization expense	$ 198.7	$ 157	$ 187.9
Goodwill impairment loss	31.8	$ 0.7	4.5
Impairment charges	$ 43.1
Events Experiences And Rights [Member]
Impairment charges			2
Representation [Member]
Impairment charges			$ 2.5

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS - Summary of Estimated Annual Intangible Amortization (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 354,037
2025	295,941
2026	278,485
2027	256,253
2028	237,251
Thereafter	2,497,287
Total	$ 3,919,254

INVESTMENTS - Summary of Compan

INVESTMENTS - Summary of Company's Investments (Detail) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Equity method investments	[1]	$ 199,987	$ 209,523
Equity investments without readily determinable fair values		193,867	120,834
Equity investments with readily determinable fair values		325	153
Total investments		$ 394,179	$ 330,510
[1] (1) The book value of three equity method investments exceeded the Company’s percentage ownership share of their underlying net assets by $ 21.5 million, $ 27.7 million and $ 10.6 million as of December 31, 2023 and $ 32.4 million, $ 26.5 million, and $ 21.4 million as of December 31, 2022 . The basis differences, primarily resulting from acquisition purchase price step-ups on the investments, are accounted for as goodwill, which is not tested for impairment separately. Instead, the investments are tested if there are indicators of an other-than-temporary decline in carrying value.

INVESTMENTS - Summary of Comp_2

INVESTMENTS - Summary of Company's Investments (Detail) (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Equity Method Investments 1 [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Underlying Equity in Net Assets	$ 21.5	$ 32.4
Equity Method Investments 2 [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Underlying Equity in Net Assets	27.7	26.5
Equity Method Investments Three [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Underlying Equity in Net Assets	$ 10.6	$ 21.4

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023	Jan. 31, 2022
Schedule of Held-to-Maturity Securities [Line Items]
Other than temporary impairment	$ 9,900,000	$ 84,600,000	$ 0
Equity losses of affiliates, net of tax	(21,018,000)	(223,604,000)	(72,733,000)
Equity investments without readily determinable fair values	193,867,000	120,834,000
Percentage of ownership sold					80%
Equity Investments [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Equity investments without readily determinable fair values	63,200,000	29,400,000	28,700,000
Investments Under Cost Methods [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Equity method investment without Readily Determinable Fair Values, gain loss from sale recorded	600,000	13,100,000	14,100,000
Recorded gains on disposal/sales	1,100,000	3,300,000	3,100,000
Endeavor
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments					20%
Learfield Img College
Schedule of Held-to-Maturity Securities [Line Items]
Result of annual goodwill and indefinite lived intangibles asset impairment		56,100,000
Equity losses of affiliates, net of tax	$ 0	129,700,000	$ 76,100,000
Fifth Season [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments	15%
Equity losses of affiliates, net of tax	$ 21,200,000	$ 11,200,000
Recorded gains on disposal/sales	$ 10,100,000
Maximum [Member] | Endeavor
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments	50%	50%
Maximum [Member] | Learfield Img College
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments				42%
Minimum [Member] | Endeavor
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments	5%	6%
Minimum [Member] | Learfield Img College
Schedule of Held-to-Maturity Securities [Line Items]
Company's ownership of its equity method investments				1%

INVESTMENTS - Summary of Equity

INVESTMENTS - Summary of Equity Method Investments (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Current assets		$ 3,464,547	$ 2,536,736
Current liabilities		2,796,945	2,414,540
Revenues		5,490,777	5,007,603	$ 4,887,013
Income (loss) from operations	$ (493,677)	551,740	310,000
Net income (loss)		557,469	321,664	(467,479)
Other Investments
Schedule of Equity Method Investments [Line Items]
Current assets		809,291	999,053
Non-current assets		1,091,480	2,126,558
Current liabilities		762,109	2,023,091
Non-current liabilities		483,441	527,097
Revenues		791,337	1,826,585	1,221,173
Net income (loss)		(81,865)	(359,665)	(153,324)
Learfield Img College
Schedule of Equity Method Investments [Line Items]
Income (loss) from operations		$ 322	$ (211,924)	$ 31,540

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Instrument [Line Items]
Outstanding forward foreign exchange contracts maturities	12 months
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	$ 23,200,000	$ 98,600,000	$ 28,900,000
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	59,400,000	(5,600,000)	(30,300,000)
2.05% Interest Rate Swap [Member]
Financial Instrument [Line Items]
Debt Instrument, Face Amount	1,500,000,000
3.10% Interest Rate Swap [Member]
Financial Instrument [Line Items]
Debt Instrument, Face Amount	750,000,000
Designated As Cash Flow Hedge [Member] | Forward Foreign Exchange Contracts [Member]
Financial Instrument [Line Items]
Recognized net gains (losses) in accumulated other comprehensive (losses) gains	0	300,000	(200,000)
Reclassification of gains or losses into income (loss)	$ 0	800,000	700,000
SOFR [Member] | 2.05% Interest Rate Swap [Member]
Financial Instrument [Line Items]
Fixed rate	2.05%
SOFR [Member] | 3.10% Interest Rate Swap [Member]
Financial Instrument [Line Items]
Fixed rate	3.10%
Other Nonoperating Income (Expense) [Member] | Forward Foreign Exchange Contracts [Member]
Financial Instrument [Line Items]
Net (Loss) gains on foreign exchange contracts	$ 1,700,000	(400,000)	(8,000,000)
Other Nonoperating Income (Expense) [Member] | Not Designated As Cash Flow Hedge [Member] | Forward Foreign Exchange Contracts [Member]
Financial Instrument [Line Items]
Net Gain (Loss) on foreign exchange contracts	$ 4,500,000	$ (7,200,000)	$ 800,000

FINANCIAL INSTRUMENTS - Schedul

FINANCIAL INSTRUMENTS - Schedule of Outstanding Forward Foreign Exchange Contracts Balances (Detail) € in Thousands, £ in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 GBP (£)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 SGD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount	$ 14,082				$ (18,796)	$ (4,952)
British Pound Sterling [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount | £		£ 21,376
US Dollar Amount	$ 26,332
Weighted Average Exchange Rate Per $1 USD	0.0081
Singapore Dollar [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount				$ 2,400
US Dollar Amount	$ 1,843
Weighted Average Exchange Rate Per $1 USD	0.013
Euro [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount | €			€ 2,435
US Dollar Amount	$ 2,700
Weighted Average Exchange Rate Per $1 USD	0.009

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 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
Forward Foreign Exchange Contracts [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Forward foreign exchange contracts, asset fair value disclosure	1,300	$ 0
Forward Foreign Exchange Contracts [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Forward foreign exchange contracts, asset fair value disclosure	100	0
Forward Foreign Exchange Contracts [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Forward foreign exchange contracts, liability fair value disclosure	2,200	3,200
Forward Foreign Exchange Contracts [Member] | Other Long Term Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Forward foreign exchange contracts, liability fair value disclosure	1,200	5,100
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	$ 32,700	$ 75,900

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	Dec. 31, 2023	Dec. 31, 2022
Assets:
Investments in equity securities with readily determinable fair values	$ 325	$ 153
Forward foreign exchange contracts	1,402
Interest rate swaps	32,683	75,865
Total	34,410	76,018
Liabilities:
Contingent consideration	8,103	4,524
Forward foreign exchange contracts	3,372	8,241
Total	11,475	12,765
Level I [Member]
Assets:
Investments in equity securities with readily determinable fair values	325	153
Forward foreign exchange contracts	0
Interest rate swaps	0	0
Total	325	153
Liabilities:
Contingent consideration	0	0
Forward foreign exchange contracts	0	0
Total	0	0
Level II [Member]
Assets:
Investments in equity securities with readily determinable fair values	0	0
Forward foreign exchange contracts	1,402
Interest rate swaps	32,683	75,865
Total	34,085	75,865
Liabilities:
Contingent consideration	0	0
Forward foreign exchange contracts	3,372	8,241
Total	3,372	8,241
Level III [Member]
Assets:
Investments in equity securities with readily determinable fair values	0	0
Forward foreign exchange contracts	0
Interest rate swaps	0	0
Total	0	0
Liabilities:
Contingent consideration	8,103	4,524
Forward foreign exchange contracts	0	0
Total	$ 8,103	$ 4,524

DEBT - Summary of Outstanding D

DEBT - Summary of Outstanding Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total principal	$ 5,061,164	$ 5,219,173
Unamortized discount	(11,192)	(17,523)
Unamortized issuance costs	(21,661)	(33,104)
Total debt	5,028,311	5,168,546
Less: current portion	(58,894)	(88,309)
Total long-term debt	4,969,417	5,080,237
First Lien Term Loan (due May 2025) [Member]
Debt Instrument [Line Items]
Total principal	2,243,784	2,305,916
Zuffa First Lien Term Loan (due April 2026) [Member]
Debt Instrument [Line Items]
Total principal	2,728,766	2,759,767
Other debt (3.25%-14.50% Notes due at various dates through 2033) [Member]
Debt Instrument [Line Items]
Total principal	$ 88,614	$ 153,490

DEBT - Summary of Outstanding_2

DEBT - Summary of Outstanding Debt (Parenthetical) (Detail)	12 Months Ended
	Dec. 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 (3.25%-14.50% Notes due at various dates through 2033) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	2033
Other debt (3.25%-14.50% Notes due at various dates through 2033) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit interest rate	14.50%
Other debt (3.25%-14.50% Notes due at various dates through 2033) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit interest rate	3.25%

DEBT - Additional Information (

DEBT - Additional Information (Detail)		1 Months Ended					12 Months Ended
	Dec. 31, 2018 USD ($)	Jul. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Oct. 31, 2018 USD ($)	Dec. 31, 2023 USD ($) Days	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2018 USD ($)	Oct. 30, 2021 USD ($)
Debt Instrument [Line Items]
Long-term debt			$ 5,168,546,000				$ 5,028,311,000	$ 5,168,546,000
Other current liabilities			85,321,000				97,190,000	85,321,000
Incremental Term Loan [Member]
Debt Instrument [Line Items]
Long-term debt											$ 600,000,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			2,300,000,000				2,200,000,000	$ 2,300,000,000
Line of credit							$ 200,000,000
Line of credit maturity date							November 18, 2024
Repayment of line of credit					$ 163,100,000
Revolving Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit, commitment fee percentage							0.50%
Revolving Credit Facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit, commitment fee percentage							0.25%
Revolving Credit Facility [Member] | SOFR [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit interest rate							2.50%
Revolving Credit Facility [Member] | SOFR [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit interest rate							2%
Revolving Credit Facility [Member] | SOFR Floor [Member]
Debt Instrument [Line Items]
First lien leverage ratio								0%
2014 Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			0				$ 0	$ 0
Line of credit maturity date							May 18, 2025
First lien maximum leverage amount							$ 50,000,000
Line of credit leverage ratio							7.5-to-1
Percentage of revolving commitments							35%
Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			2,800,000,000				$ 2,700,000,000	2,800,000,000
Line of credit							$ 205,000,000
Principal amortization percentage							0.01
Loans under the Zuffa Credit Facilities			50,000,000
Line of credit maturity date							April 2026
Letters of credit maximum face amount							$ 40,000,000
Zuffa Credit Facilities [Member] | Incremental Term Loan [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			0				$ 0	0
Zuffa Credit Facilities [Member] | Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit interest rate description	7-to-1
Zuffa Credit Facilities [Member] | Credit Agreement One [Member]
Debt Instrument [Line Items]
Line of credit interest rate description	6.5-to-1
Zuffa Credit Facilities [Member] | Maximum [Member]
Debt Instrument [Line Items]
Outstanding letters of credit	$ 10,000,000									$ 10,000,000
Line of credit, commitment fee percentage							0.50%
Zuffa Credit Facilities [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit, commitment fee percentage							0.25%
Zuffa Credit Facilities [Member] | SOFR [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit interest rate							0%
Zuffa Credit Facilities [Member] | SOFR [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit interest rate							2.75%
Zuffa Credit Facilities [Member] | SOFR Floor [Member]
Debt Instrument [Line Items]
Line of credit interest rate							0%
Zuffa First Lien Term Loan [Member]
Debt Instrument [Line Items]
Line of credit maturity date							April 2026
Percentage of revolving commitments										35%
Zuffa First Lien Term Loan [Member] | SOFR [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit interest rate							3%
Zuffa First Lien Term Loan [Member] | SOFR [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit interest rate							2.75%
New First Lien Term Loan [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			0				$ 0	0
Principal amortization percentage							0.01
Repayment of line of credit		$ 32,000,000	200,000,000	$ 250,000,000	$ 256,700,000
New First Lien Term Loan [Member] | Loss On Extinguishment Of Debt [Member]
Debt Instrument [Line Items]
Redemption premium paid									$ 28,600,000
New First Lien Term Loan [Member] | SOFR [Member]
Debt Instrument [Line Items]
Line of credit interest rate							2.75%
New First Lien Term Loan [Member] | SOFR Floor [Member]
Debt Instrument [Line Items]
First lien leverage ratio							0%
OL Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			0				$ 0	0
Number of days prior to the maturity date of the term loans | Days							91
Line of credit interest rate description							3-to-1
Line of Credit Facility, Maximum Borrowing Capacity							$ 42,900,000
Long-term debt							$ 2,000,000
Percentage of revolving commitments							40%
Repayment of line of credit		16,900,000
OL Revolving Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit maturity date							August 2026
Ole Revolving Credit Covenant [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			0				$ 0	0
Receivables Purchase Agreement [Member]
Debt Instrument [Line Items]
Long-term debt			28,200,000				$ 4,700,000	28,200,000
Other Debt Agreement [Member]
Debt Instrument [Line Items]
Outstanding amount paid		$ 18,000,000
Zuffa Secured Commercial Loans [Member]
Debt Instrument [Line Items]
Line of credit						$ 40,000,000
Principal amortization percentage						0.04
Line of credit maturity date						November 1, 2028
Debt service coverage ratio						1.15-to-1
Zuffa Secured Commercial Loans [Member] | SOFR [Member]
Debt Instrument [Line Items]
Line of credit interest rate							1.70%
Zuffa Secured Commercial Loans [Member] | SOFR Floor [Member]
Debt Instrument [Line Items]
Line of credit interest rate							0.88%
2014 Credit Facilities and Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Debt instrument fair value			5,000,000,000				$ 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]
Cash held for long term deferred income taxes							40,500,000
Income taxe payable							22,000,000
Long term deferred tax benefit			756,400,000				486,200,000	756,400,000
Tax receivable agreements liability			1,011,700,000				990,500,000	1,011,700,000
Other long-term liabilities			961,600,000				834,300,000	961,600,000
Other current liabilities			50,100,000				$ 156,200,000	50,100,000
2014 Credit Facilities and Zuffa Credit Facilities [Member] | SOFR [Member]
Debt Instrument [Line Items]
First lien leverage ratio							0%
Letter of Credit [Member] | 2014 Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			19,400,000				$ 28,900,000	19,400,000
Letter of Credit [Member] | Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			0				0	0
Letter of Credit [Member] | OL Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			$ 0				$ 0	$ 0

DEBT - Schedule of Maturities o

DEBT - Schedule of Maturities of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instruments [Abstract]
2024	$ 75,388
2025	2,254,990
2026	2,674,727
2027	5,419
2028	37,239
Thereafter	13,401
Total	$ 5,061,164	$ 5,219,173

SHAREHOLDERS'_ MEMBERS' EQUIT_2

SHAREHOLDERS'/ MEMBERS' EQUITY - Summary of Company's Certificate of Incorporation (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Common Class A [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001	$ 0.00001
Votes	1
Economic Rights	Yes
Common Class B [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001	0.00001
Votes	None
Economic Rights	Yes
Common Class C [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001	0.00001
Votes	None
Economic Rights	Yes
Common Class X [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001	0.00001
Votes	1
Economic Rights	None
Common Class Y [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001	$ 0.00001
Votes	20
Economic Rights	None

SHAREHOLDERS'_ MEMBERS' EQUIT_3

SHAREHOLDERS'/ MEMBERS' EQUITY - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions		1 Months Ended				3 Months Ended	4 Months Ended	12 Months Ended
	Sep. 12, 2023	Dec. 31, 2023	Nov. 30, 2023	Oct. 31, 2023	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2023	May 31, 2023
Number of EOC common units redeemed				4,000,000
EOC common units redeemed value				$ 93.6				$ 0
Proceeds from issuance initial public offering and warrants								$ 1,886.6
Percentage of equity interest acquired in subsidiary								100%
Proceeds from issaunce of warrants and shares used to acquire equity interest of the minorityunitholders								$ 835.7
OPCO[Member]
Percentage of equity interest acquired in subsidiary								100%
Economic interest in an operating subsidiary	51%
Economic ownership interest	49%
TKO Group Holdings Inc [Member]
Controlling non-economic voting interest	51%
Voting interest	49%
Economic ownership interest	100%
Zuffa [Member]
Maximum borrowing capacity			$ 100
Percentage of equity interest acquired in subsidiary								100%
Common Class A [Member]
Stock issued during period shares								2,600,000
Repurchase of shares								9,109,376
Cash dividend		$ 27.1			$ 27.4
Common Class A [Member] | Accelerated Share Repurchase Agreement [Member]
Stock repurchases reorganization transactions, authorized amount				$ 200	$ 200	$ 200
Repurchase of shares						6,500,000
Common Class A [Member] | Maximum [Member]
Stock repurchases reorganization transactions, authorized amount									$ 300
Common Class A [Member] | New And Current Investors [Member]
Number of shares issued								75,584,747
Common Class A [Member] | Endeavor Group Holdings [Member]
Number of shares issued								57,378,497
Share price		$ 24					$ 24	$ 24
Common Class A [Member] | Existing Investor [Member]
Number of shares issued								18,206,250
Common Class A [Member] | TKO Group Holdings Inc [Member]
Stock repurchases reorganization transactions, authorized amount		$ 100	$ 100				$ 100	$ 100
Repurchase of shares			1,308,729				1,308,729

REDEEMABLE NON-CONTROLLING INTE

REDEEMABLE NON-CONTROLLING INTERESTS - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended
	Apr. 30, 2022	Jul. 31, 2018	Jun. 30, 2016	Dec. 31, 2023	May 31, 2023	Dec. 31, 2022	Aug. 31, 2022
Redeemable Noncontrolling Interest [Line Items]
Proceeds from noncontrolling interests		$ 9.7	$ 75
Minority interest ownership percentage			34%
EBIT DA multiplication factor				7.5
OLE [Member]
Redeemable Noncontrolling Interest [Line Items]
Share Price Per Unit Percentage	32%
Cash Paid For Equity Exercised	$ 87.9
Payment of contingent consideration in cash	24
Issuance of Class A common stock due to exchanges	$ 223.7
OLE [Member] | Common Class X [Member]
Redeemable Noncontrolling Interest [Line Items]
Shares, Issued	8,037,483
OLE [Member] | Common Class A [Member]
Redeemable Noncontrolling Interest [Line Items]
Shares, Issued	495,783
China Subsidiary [Member] | Common Class X [Member]
Redeemable Noncontrolling Interest [Line Items]
Shares, Issued	659,896
China Subsidiary [Member] | Common Class A [Member]
Redeemable Noncontrolling Interest [Line Items]
Shares, Issued	5,693,774
Issuance of Class A common stock due to exchanges	$ 158.5
Barrett Jackson Holdings Llc [Member]
Redeemable Noncontrolling Interest [Line Items]
Business acquisition percentage of shares issued							29.90%
Temporary equity, estimated redemption value				$ 203.9		$ 207.9
Noncontrolling interest, fair value							$ 210.1
EBIT DA multiplication factor							13
Zuffa [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value				$ 11.2		9.7
Frieze [Member]
Redeemable Noncontrolling Interest [Line Items]
Business Acquisition Sale of Remaining Interest				30%	30%
Temporary equity, estimated redemption value						$ 24.6
Exercise of Call option					$ 16.5

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Earnings Per Share and Weighted Average Shares Outstanding (Detail) - USD ($) $ / shares in Units, $ in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Numerator for continuing operations
Net income (loss) from continuing operations, basic	$ (493,677)	$ 551,740		$ 310,000
Net income (loss) from continuing operations, diluted	(493,677)	551,740		310,000
Less: Net income (loss) attributable to noncontrolling interests	(184,529)	194,618		187,701
Less: Net income (loss) attributable to noncontrolling interests	(184,529)	23,379		191,900
Net income (loss) from continuing operations attributable to the Company	(309,148)	357,122		122,299
Net income (loss) from continuing operations attributable to the Company	(309,148)	528,361		118,100
Adjustment to net income (loss) attributable to the Company	(1,798)	313		5,497
Adjustment to net income (loss) attributable to the Company	(1,798)	313		5,497
Net income (loss) from continuing operations attributable to EGH common shareholders- Basic	(310,946)	357,435		127,796
Net income (loss) from continuing operations attributable to EGH common shareholders- Diluted	(310,946)	528,674		123,597
Numerator for discontinued operations
Net income from discontinued operations	19,136	5,729		11,664		$ 28,026
Less: Net income attributable to noncontrolling interests	6,613	6,335		4,830
Less: Net (loss) income attributable to noncontrolling interests	6,613	6,335		4,830
Net (loss) income from discontinued operations attributable to EGH common shareholders- Basic	12,523	(606)		6,834
Net (loss) income from discontinued operations attributable to EGH common shareholders- Diluted	12,523	(606)		6,834
Net income (loss) attributable to EGH common shareholders for basic earnings (loss) per share	(298,423)	356,829		134,630
Net income (loss) attributable to EGH common shareholders for diluted earnings (loss) per share	$ (298,423)	$ 528,068		$ 130,431
Denominator
Weighted average Class A Common Shares outstanding - Basic		298,915,993		281,369,848		262,119,930
Additional shares assuming exchange of all EOC Profits Units	0	802,961		1,567,981
Additional shares from RSUs, Stock Options and Phantom Units, as calculated using the treasury stock method	0	2,178,731		1,870,980
Additional shares assuming exchange of all Endeavor Operating Units and Endeavor Manager Units	0	157,836,630		0
Additional shares assuming redemption of redeemable non-controlling interests	0	5,128,584		2,899,023
Weighted average number of shares used in computing diluted earnings (loss) per share	262,119,930	464,862,899		287,707,832		262,119,930
Basic earnings (loss) per share from continuing operations	$ (1.19)	$ 1.19	[1]	$ 0.46	[1]	$ (1.19)	[1]
Basic earnings per share from discontinued operations	0.05	0	[1]	0.02	[1]	0.05	[1]
Basic	(1.14)	1.19	[1]	0.48	[1]	(1.14)	[1]
Diluted earnings (loss) per share from continuing operations	(1.19)	1.14	[1]	0.43	[1]	(1.19)	[1]
Diluted earnings per share from discontinued operations	0.05	0	[1]	0.02	[1]	0.05	[1]
Diluted	$ (1.14)	$ 1.14	[1]	$ 0.45	[1]	$ (1.14)	[1]
Common Class A [Member]
Denominator
Weighted average Class A Common Shares outstanding - Basic	262,119,930	298,915,993		281,369,848
[1] Basic and diluted loss per share of Class A common stock presented for 2021 is applicable only for the period from May 1, 2021 through December 31, 2021, which is the period following the initial public offering ("IPO") and the related Reorganization Transactions (as defined in Note 1 to the consolidated financial statements). See Note 14 for the calculation of the numbers of shares used in computation of net loss per share of Class A common stock and the basis for computation of net loss per share.

EARNINGS PER SHARE - Schedule_2

EARNINGS PER SHARE - Schedule of Antidilutive Securities (Detail) - shares	8 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	3,350,666	4,083,844	2,512,767
Unvested RSU's [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	7,278,193	1,111,228	1,244,709
Manager LLC Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	26,415,650	0	23,242,032
EOC Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	144,549,587	0	141,711,612
EOC Profits Interest & Phantom Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	16,068,906	0	0
Accelerated Share Repurchase Agreement [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Accelerated share repurchase agreement	0	(948,343)	0

EQUITY BASED COMPENSATION - Add

EQUITY BASED COMPENSATION - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocation of share based compensation accelarated costs			$ 251,900
Allocated share based compensation expense	$ 254,028	$ 209,380	530,929
Share based compensation by share based payment arrangment unrecognized compensation	362,618
Share based compensation by share based payment award options and equity instruments other than options vested grant date fair value	152,300	96,200	120,800
Share based compensation by share based payment award options and equity instruments other than options vested aggregate intrinsic value	12,400
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value	$ 100	$ 0	100
Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, par value	$ 0.00001	$ 0.00001
WWE Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, par value	0.01
TKO Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, par value	$ 0.00001
CEO And Executive Chairman [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation by share based payment arrangment unrecognized compensation	$ 113,600
Two Thousand And Twenty One Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense	200,278	$ 180,757	$ 253,543
Share based compensation by share based payment arrangment unrecognized compensation	$ 233,241
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	2 years 2 months 12 days
Share based compensation arrangement, terms of award	The terms of each award, including vesting and forfeiture, are fixed by the administrator of the 2021 Plan. Key grant terms include one or more of the following: (a) time-based vesting over a two to five year period or full vesting at grant; (b) market-based vesting conditions at graduated levels upon the Company’s attainment of certain market price per share thresholds; and (c) expiration dates (if applicable). Granted awards may include time-based vesting conditions only, market-based vesting conditions only, or both.
Two Thousand And Twenty One Incentive Award Plan [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares reserved for future issuance	34,024,998
Two Thousand And Twenty One Incentive Award Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation by share based payment arrangement weighted average grant date of fair value of options granted	$ 9.92	$ 12.57	$ 9.72
TKO Two Thousand And Twenty Three Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense	$ 6,724	$ 0	$ 0
Share based compensation by share based payment arrangment unrecognized compensation	$ 66,958
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	2 years 3 months 25 days
TKO Two Thousand And Twenty Three Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award equity instruments other than options granted	935,536
Weighted average grant-date fair value, granted	$ 91.23
Two Thousand And Twenty Three Incentive Award Plan [Member] | TKO Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares reserved for future issuance	10,000,000
Ceo And Executive Chairman Market Based Incentive Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense	$ 56,500	$ 76,700	$ 74,800
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	2 years 1 month 9 days
Ceo And Executive Chairman Market Based Incentive Awards [Member] | Executive Chairman [Member] | Performing Vesting Restricted Stock Units [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement, number of shares vested			0.333333
Ceo And Executive Chairman Market Based Incentive Awards [Member] | CEO And Executive Chairman [Member] | Performing Vesting Restricted Stock Units [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement,Volume weighted average price per share			$ 24

EQUITY BASED COMPENSATION - Sum

EQUITY BASED COMPENSATION - Summary of Selling General and Administrative Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Allocated share based compensation expense	$ 254,028	$ 209,380	$ 530,929
Two Thousand And Twenty One Incentive Award Plan [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Allocated share based compensation expense	200,278	180,757	253,543
Pre-IPO equity awards
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Allocated share based compensation expense	2,783	17,250	274,379
TKO Two Thousand And Twenty Three Plan [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Allocated share based compensation expense	6,724	0	0
WWE Replacement Awards [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Allocated share based compensation expense	31,747	0	0
Other Various Subsidiaries Awards
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Allocated share based compensation expense	$ 12,496	$ 11,373	$ 3,007

EQUITY BASED COMPENSATION - Unr

EQUITY BASED COMPENSATION - Unrecognized compensation cost for unvested awards and the related remaining weighted average (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation by share based payment arrangment unrecognized compensation	$ 362,618
Two Thousand And Twenty One Incentive Award Plan [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation by share based payment arrangment unrecognized compensation	$ 233,241
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	2 years 2 months 12 days
Pre-IPO equity awards
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation by share based payment arrangment unrecognized compensation	$ 3,049
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	1 year 8 months 12 days
TKO Two Thousand And Twenty Three Plan [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation by share based payment arrangment unrecognized compensation	$ 66,958
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	2 years 3 months 25 days
WWE Replacement Awards [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation by share based payment arrangment unrecognized compensation	$ 59,370
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition	2 years 3 months 18 days

EQUITY BASED COMPENSATION - Sch

EQUITY BASED COMPENSATION - Schedule of Share Based Payment Award Stock Options Valuation Assumptions (Detail) - Two Thousand And Twenty One Incentive Award Plan [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected Life (in years)			5 years 6 months
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected Life (in years)			6 years 3 months
Common Class A [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free Interest Rate	3.47%
Expected Volatility	42%	40.90%
Expected Life (in years)	6 years	6 years
Expected Dividend Yield	0%	0%	0%
Common Class A [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free Interest Rate		1.85%	0.97%
Expected Volatility			40.70%
Common Class A [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free Interest Rate		1.89%	1.34%
Expected Volatility			41.60%

EQUITY BASED COMPENSATION - S_2

EQUITY BASED COMPENSATION - Summary of Restricted Stock Units and Restricted Stock Award (Detail) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2023 USD ($) shares $ / shares
Time Vested Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding beginning balances	5,167,949
Weighted average grant-date fair value, beginning balances | $ / shares	$ 30.23
Granted	7,988,968
Weighted average grant-date fair value, granted | $ / shares	$ 22.2
Forfeited	(423,241)
Forfeited | $ / shares	$ 22.87
Released	(5,262,072)
Released,Value | $ / shares	$ 24.46
Vested and releasable,Units	519,925
Vested and releasable | $	26.98
Outstanding balances at end	7,471,604
Weighted average grant-date fair value, ending balance | $ / shares	$ 26.12
Market Vested Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding beginning balances	1,429,209
Weighted average grant-date fair value, beginning balances | $ / shares	$ 25.85
Granted	0
Weighted average grant-date fair value, granted | $ / shares	$ 0
Forfeited	(151,790)
Forfeited | $ / shares	$ 25.19
Released	(184,805)
Released,Value | $ / shares	$ 29.32
Vested and releasable	0
Vested and releasable,value | $	$ 0
Outstanding balances at end	1,092,614
Weighted average grant-date fair value, ending balance | $ / shares	$ 25.35

EQUITY BASED COMPENSATION - S_3

EQUITY BASED COMPENSATION - Summary of Share Based Compensation Arrangements by Share Based Payment Award (Detail) - Share-based Payment Arrangement, Option [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding balances at beginning | shares	4,089,561
Granted | shares	80,220
Exericse of stock options ,Shares | shares	(5,729)
Forfeited or expired | shares	(80,208)
Outstanding balances at end | shares	4,083,844
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares	2,989,081
Outstanding balances at beginning | $ / shares	$ 25.55
Granted | $ / shares	21.73
Exercised | $ / shares	24
Forfeited or expired | $ / shares	24.61
Outstanding balances at end | $ / shares	25.49
Vested and exercisable | $ / shares	$ 24.81

EQUITY BASED COMPENSATION - S_4

EQUITY BASED COMPENSATION - Summary of RSU award, RSU, PSU Replacement Awards Activity (Detail)	12 Months Ended
	Dec. 31, 2023 shares USD ($) $ / shares
Time Vested Restricted Stock Units [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding beginning balances	5,167,949
Granted	7,988,968
Released	(5,262,072)
Forfeited	(423,241)
Outstanding balances at end	7,471,604
Vested and releasable,Units	519,925
Weighted average grant-date fair value, beginning balances | $ / shares	$ 30.23
Weighted average grant-date fair value, granted | $ / shares	22.2
Weighted average grant-date fair value, forfeited | $ / shares	22.87
Weighted average grant-date fair value, ending balance | $ / shares	$ 26.12
Time Vested Restricted Stock Units [Member] | RSU Replacement Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed from WWE	1,011,215
Vested	(209,982)
Forfeited	(146,581)
Dividend equivalents	46,438
Outstanding balances at end	701,090
Weighted average grant-date fair value, Assumed from WWE | $ / shares	$ 100.65
Weighted average grant fair value, vested | $ / shares	100.65
Weighted average grant-date fair value, forfeited | $ / shares	$ 100.65
Weighted average grant-date fair value, dividend equivalents | $	100.65
Weighted average grant-date fair value, ending balance | $ / shares	$ 100.65
Market Vested Restricted Stock Units [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding beginning balances	1,429,209
Granted	0
Released	(184,805)
Forfeited	(151,790)
Outstanding balances at end	1,092,614
Weighted average grant-date fair value, beginning balances | $ / shares	$ 25.85
Weighted average grant-date fair value, granted | $ / shares	0
Weighted average grant-date fair value, forfeited | $ / shares	25.19
Weighted average grant-date fair value, ending balance | $ / shares	$ 25.35
Time Vested Performance Stock Units [Member] | PSU Replacement Awards[Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed from WWE	641,190
Vested	(54,478)
Forfeited	(272,297)
Dividend equivalents	12,988
Outstanding balances at end	327,403
Weighted average grant-date fair value, Assumed from WWE | $ / shares	$ 100.65
Weighted average grant fair value, vested | $ / shares	100.65
Weighted average grant-date fair value, forfeited | $ / shares	$ 83.75
Weighted average grant-date fair value, dividend equivalents	100.65
Weighted average grant-date fair value, ending balance | $ / shares	$ 93.84
Market Vested Performane Stock Units [Member] | PSU Replacement Awards[Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed from WWE	20,460
Vested	0
Forfeited	(20,460)
Dividend equivalents	0
Weighted average grant-date fair value, Assumed from WWE | $ / shares	$ 100.65
Weighted average grant fair value, vested | $ / shares	0
Weighted average grant-date fair value, forfeited | $ / shares	$ 100.65
Weighted average grant-date fair value, dividend equivalents	0
Weighted average grant-date fair value, ending balance | $ / shares	$ 0

EMPLOYEE BENEFITS - Additional

EMPLOYEE BENEFITS - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan Disclosure [Line Items]
Total company contributions to 401 (k) plan	$ 25.6	$ 21.9	$ 12.2

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 16, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Provision for (benefit from) income taxes			$ 208,890,000	$ (657,698,000)	$ (27,082,000)
Effective income tax rate			26.70%	530%	6%
Unrecognized tax benefits		$ 38,917,000	$ 50,862,000	$ 38,917,000	$ 38,452,000	$ 34,425,000
Percentage of realized tax benefits payable pursuant to an agreement	15%	15%
Net deferred income tax asset			430,400,000
Deferred income taxes		$ 770,498,000	430,339,000	770,498,000
Net deferred tax (liabilities) assets			(16,522,000)	668,457,000
Other long-term liabilities		102,000,000	446,900,000	102,000,000
Operating loss carryforwards, not subject to expiration			30,000,000
Decreased valuation allowance			11,000,000	(687,400,000)
Goodwill		4,677,270,000	9,517,143,000	4,677,270,000	4,417,315,000
Unrecognized tax benefits, penalties accrued		200,000	1,200,000	200,000	100,000
Recognized penalties			1,000,000	200,000	0
Uncertain tax positions that would impact effective tax rate			57,000,000
Provision for income taxes			10,950,000	9,194,000	4,805,000
Income from discontinued operations			$ 16,679,000	$ 20,858,000	$ 32,831,000
Effective income tax rate discontinuing operations			65.70%	44.10%	14.60%
Amount of interest expense accrued		$ 9,400,000	$ 14,700,000	$ 9,400,000	$ 6,000,000
Interest on income tax			5,400,000	3,300,000	$ 1,900,000
Other comprehensive loss				(1,400,000)
TKO Group Holdings Inc [Member]
Provision for (benefit from) income taxes continuing operations			2,500,000
Provision for (benefit from) income taxes discontinued operations			(8,100,000)
Goodwill			16,600,000
IPO [Member]
Provision for (benefit from) income taxes continuing operations				(722,000,000)
Provision for (benefit from) income taxes discontinued operations				$ 36,000,000
Federal [Member]
Operating loss carryforwards, domestic			$ 93,700,000
operating loss carryforwards expiration description			2024 through 2037
Operating loss carryforwards, subject to expiration			$ 63,700,000
Foreign [Member]
Operating loss carryforwards, foreign			$ 51,000,000
operating loss carryforwards expiration description			2024 through 2033
Operating loss carryforwards, expiration period			5 years
Capital loss carryforwards			$ 9,900,000
foreign tax credit carryforwards			131,500,000
State [Member]
Provision for (benefit from) income taxes			$ 16,200,000
operating loss carryforwards expiration description			2024 through 2043
Tax Receivable Agreement [Member]
Percentage of realized tax benefits payable pursuant to an agreement			85%
Interest on income tax			$ 40,600,000
Tax liability reduction pursuant to an agreement			$ 990,500,000

INCOME TAXES - Schedule of Comp

INCOME TAXES - Schedule of Components of Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
United States	$ 728,433	$ (127,291)	$ (384,846)
Foreign	53,215	3,197	(65,008)
Income (loss) from continuing operations before income taxes and equity losses of affiliates	$ 781,648	$ (124,094)	$ (449,854)

INCOME TAXES - Summary of compo

INCOME TAXES - Summary of components of provision for benefit from income taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
U.S. federal, state, and local	$ 62,635,000	$ 7,756,000	$ 1,720,000
Foreign	50,986,000	37,789,000	41,472,000
Total current	113,621,000	45,545,000	43,192,000
Deferred:
U.S. federal, state, and local	96,454,000	(703,071,000)	(77,533,000)
Foreign	(1,185,000)	(172,000)	7,259,000
Total Deferred	95,269,000	(703,243,000)	(70,274,000)
Total provision for (benefit from) income taxes	$ 208,890,000	$ (657,698,000)	$ (27,082,000)

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Rate Based on Consolidated Statements of Operations Differs From U.S. Statutory Federal Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	21%	21%	21%
Income tax benefit at U.S. federal statutory rate	$ 164,146	$ (26,059)	$ (94,469)
Partnership (income) loss not taxable/deductible for tax	(13,515)	(37,440)	8,722
Tax impact of foreign operations	1,087	23,823	4,358
Permanent differences	13,814	(26,012)	7,257
Nondeductible meals and entertainment	4,445	2,986	1,187
Equity method investments	(3,055)	(21,511)	(5,301)
Capital loss carryforward	0	3,649	(137)
U.K. hybrid restriction	(2,187)	(2,192)	6,216
Withholding tax	29,601	17,344	24,392
Foreign tax credit, net of expiration	(34,321)	3,384	1,556
Foreign tax deduction	873	(3,564)	(5,297)
Equity compensation	29,273	27,197	59,716
Deferred impact of federal tax rate change	(250)	(775)	10,684
Net operating loss adjustment	1,777	(39,684)	0
Section 743(b)/734 adjustment	(7,478)	(51,170)	0
Tax receivable agreement adjustment	(16,646)	136,310	21,365
Valuation allowance	2,478	(721,955)	(78,915)
Unrecognized tax benefits	8,347	6,240	5,567
U.S. state and local taxes	29,998	50,844	4,764
Other	503	887	1,253
Total provision for (benefit from) income taxes	$ 208,890	$ (657,698)	$ (27,082)

INCOME TAXES - Summary of Princ

INCOME TAXES - Summary of Principal Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Compensation and severance	$ 66,049	$ 41,113
Net operating loss, tax credits, and other tax carryforwards	280,026	277,001
Lease liability	116,801	61,439
Intangible assets	12,332	655,918
Property, buildings and equipment	0	1,349
Other assets	56,293	18,481
Total gross deferred tax assets	531,501	1,055,301
Less valuation allowance	(182,513)	(171,521)
Total deferred tax assets	348,988	883,780
Deferred tax liabilities:
Investments	(144,547)	(124,544)
Loss contracts	(13,547)	(14,613)
Property, buildings and equipment	(58,039)	0
Lease asset	(110,215)	(53,253)
Branch offset	(23,822)	0
Other liabilities	(15,340)	(22,913)
Total gross deferred tax liabilities	(365,510)	(215,323)
Net deferred tax (liabilities) assets	$ (16,522)	$ 668,457

INCOME TAXES - Schedule of Aggr

INCOME TAXES - Schedule of Aggregate Changes to The Liability for Unrecognized Tax Benefits, Excluding Interest and Penalties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Beginning balance	$ 38,917	$ 38,452	$ 34,425
Acquisitions	31	0	294
Gross increases	19,531	9,832	15,617
Gross decreases	(343)	(1,189)	(11,087)
Lapse of statute of limitations	(7,805)	(6,054)	(604)
Translation adjustments	531	(2,124)	(193)
Ending balance	$ 50,862	$ 38,917	$ 38,452

REVENUE - Summary Of Company's

REVENUE - Summary Of Company's Revenue Disaggregated By Primary Revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 5,490,777	$ 5,007,603	$ 4,887,013
Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,815,880	1,332,335	1,108,207
Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,173,399	2,192,289	1,846,305
Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,544,441	1,512,150	1,959,757
Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue	(42,943)	(29,171)	(27,256)
Eliminations [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Eliminations [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Eliminations [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Media Rights [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,367,666	1,051,469	1,376,315
Media Rights [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	981,694	674,043	642,879
Media Rights [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	385,972	377,426	733,436
Media Rights [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Technology Platforms and Services [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	56,880	82,026	96,027
Technology Platforms and Services [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Technology Platforms and Services [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	56,880	82,026	96,027
Technology Platforms and Services [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	620,479	536,330	1,286,152
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,816	6,113	5,700
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	297,456	241,740	256,654
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	318,207	288,477	1,023,798
Events And Performance [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,177,440	2,089,643	1,194,316
Events And Performance [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	744,349	598,546	434,128
Events And Performance [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,433,091	1,491,097	760,188
Events And Performance [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Talent Representation And Licensing [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	970,049	954,064	724,179
Talent Representation And Licensing [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	85,021	53,633	25,500
Talent Representation And Licensing [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Talent Representation And Licensing [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	885,028	900,431	698,679
Marketing [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	341,206	323,242	237,280
Marketing [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Marketing [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
Marketing [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 341,206	$ 323,242	$ 237,280

REVENUE - Additional Informatio

REVENUE - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenues	$ 49,900	$ 53,700	$ 48,400
Income from discontinued operations	16,679	20,858	32,831
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Disaggregation of Revenue [Line Items]
Income from discontinued operations	32,800
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Disaggregation of Revenue [Line Items]
Income from discontinued operations	21,500
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Disaggregation of Revenue [Line Items]
Income from discontinued operations	16,100
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Disaggregation of Revenue [Line Items]
Income from discontinued operations	3,400
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Disaggregation of Revenue [Line Items]
Income from discontinued operations	1,700
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Disaggregation of Revenue [Line Items]
Income from discontinued operations	100
Sports Data & Technology [Member]
Disaggregation of Revenue [Line Items]
Income from discontinued operations	$ 16,679	$ 20,858	$ 32,831

REVENUE - Summary Of Transactio

REVENUE - Summary Of Transaction Price Related To These Future Obligation (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 8,028,961
2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	2,567,081
2025
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	2,117,741
2026
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	998,172
2027
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	848,203
2028
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	700,310
Thereafter
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 797,454

REVENUE - Summary Of Company'_2

REVENUE - Summary Of Company's Contract Liabilities (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Contract with Customer, Liability [Abstract]
Beginning Balance	$ 643,421
Additions	2,915,710
Deductions	(2,702,160)
Acquisitions	82,215
Divestures	(143,011)
Foreign Exchange	6,169
Ending Balance	802,344
Beginning Balance	88,717
Additions	80,130
Deductions	(113,094)
Acquisitions	0
Divestures	(35,195)
Foreign Exchange	(1,644)
Ending Balance	$ 18,914

SEGMENT INFORMATION (Additional

SEGMENT INFORMATION (Additional Information) (Details)	12 Months Ended
	Dec. 31, 2023 Segment
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Number of reportable segments	3

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue, Major Customer [Line Items]
Revenues	$ 5,490,777	$ 5,007,603	$ 4,887,013
Owned Sports Properties [Member]
Revenue, Major Customer [Line Items]
Revenues	1,815,880	1,332,335	1,108,207
Representation [Member]
Revenue, Major Customer [Line Items]
Revenues	1,544,441	1,512,150	1,959,757
Operating Segments [Member] | Owned Sports Properties [Member]
Revenue, Major Customer [Line Items]
Revenues	1,815,880	1,332,335	1,108,207
Operating Segments [Member] | Events Experiences & Rights [Member]
Revenue, Major Customer [Line Items]
Revenues	2,173,399	2,192,289	1,846,305
Operating Segments [Member] | Representation [Member]
Revenue, Major Customer [Line Items]
Revenues	1,544,441	1,512,150	1,959,757
Eliminations [Member]
Revenue, Major Customer [Line Items]
Revenues	$ (42,943)	$ (29,171)	$ (27,256)

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Reconciliation of Segment Profitability (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Depreciation and amortization	$ (310,204)	$ (248,732)	$ (275,510)
Equity-based compensation expense	(254,028)	(209,380)	(530,929)
Tax receivable agreement liability adjustment	40,635	(873,264)	(101,736)
Income (loss) from continuing operations before income taxes and equity losses of affiliates	781,648	(124,094)	(449,854)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	1,140,461	1,106,898	833,483
Equity losses (earnings) of affiliates	9,905	5,038	(3,402)
Interest expense, net	(346,237)	(282,350)	(268,681)
Depreciation and amortization	(310,204)	(248,732)	(275,510)
Equity-based compensation expense	(254,028)	(209,380)	(530,929)
Merger, acquisition and earn-out costs	(105,463)	(59,676)	(59,849)
Certain legal costs	(41,067)	(14,274)	(4,746)
Restructuring, severance and impairment	(125,610)	(13,258)	(8,490)
Fair value adjustment - equity investments	985	12,029	21,558
Net gain on sale of the restricted Endeavor Content business	0	463,641	0
Net gain on sale of the Academy business	736,978	0	0
Tax receivable agreement liability adjustment	40,635	(873,264)	(101,736)
Other	35,293	(10,766)	(51,552)
Operating Segments [Member] | Owned Sports Properties [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	827,024	648,158	537,627
Operating Segments [Member] | Events, Experiences & Rights [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	228,140	294,818	178,870
Operating Segments [Member] | Representation [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	391,114	469,757	383,388
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	$ (305,817)	$ (305,835)	$ (266,402)

SEGMENT INFORMATION - Schedul_2

SEGMENT INFORMATION - Schedule of Revenue by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 5,490,777	$ 5,007,603	$ 4,887,013
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	4,288,332	3,937,725	3,639,419
United Kingdom [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	926,573	840,715	1,111,606
Non-US [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 275,872	$ 229,163	$ 135,988

SEGMENT INFORMATION - Schedul_3

SEGMENT INFORMATION - Schedule of Long lived assets by Geographic Area (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived Asset	$ 914,645	$ 671,447
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived Asset	827,330	605,794
United Kingdom [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived Asset	66,357	52,661
Rest of World [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived Asset	$ 20,958	$ 12,992

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Operating Lease Cost	$ 85,200,000	$ 79,600,000	$ 81,600,000
Financing Lease Cost	11,400,000
Finance Lease, Depreciation and Amortization	5,400,000
Finance Lease, Interest Expense	6,000,000
Operating lease not yet commenced, amount	253,900,000
2024	94,924,000
2025	87,818,000
2026	83,565,000
2027	66,726,000
2028	30,365,000
Thereafter	57,766,000
Previously Reported [Member]
Lessee, Lease, Description [Line Items]
2024	2,900
2025	2,500
2026	2,200
2027	1,900
2028	1,200
Thereafter	$ 2,200
Maximum [Member]
Lessee, Lease, Description [Line Items]
Operating Lease Terms	21 years
Financing Lease Terms	27 years
Operating lease not yet commenced lease term	13 years
Minimum [Member]
Lessee, Lease, Description [Line Items]
Operating Lease Terms	1 year
Financing Lease Terms	1 year

LEASES - Summary of Company Ope

LEASES - Summary of Company Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Leases, Cash paid for amounts included in the measurement of operating lease liabilities	$ 90,340	$ 85,967	$ 78,865
Operating Leases, Right-of-use assets obtained in exchange for operating lease obligations	31,956	28,211	58,497
Finance Leases, Cash paid for amounts included in the measurement of finance lease liabilities	5,883	0	0
Finance Leases, Right-of-use assets obtained in exchange for new finance lease obligations	$ 257,359	$ 0	$ 0
Operating Leases, Weighted average remaining lease term (in years)	5 years 3 months 18 days	6 years 1 month 6 days
Operating Leases, Weighted average discount rate	6.80%	6.70%
Finance Leases, Weighted average remaining lease term (in years)	25 years 2 months 12 days	0 years
Finance Leases, Weighted average discount rate	8.10%	0%

LEASES - Summary of Undiscounte

LEASES - Summary of Undiscounted Cash Flows For The Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 94,924
2025	87,818
2026	83,565
2027	66,726
2028	30,365
Thereafter	57,766
Total future minimum lease payments	421,164
Less: imputed interest	(68,223)
Present value of future minimum lease payments	352,941
Less: current portion of operating and finance lease liabilities	(73,899)	$ (63,900)
Long-term operating and finance lease liabilities	279,042	$ 319,344
2024	27,554
2025	24,551
2026	24,644
2027	20,600
2028	19,536
Thereafter	498,572
Total future minimum lease payments	615,457
Less: imputed interest	$ (362,034)
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Liabilities
Present value of future minimum lease payments	$ 253,423
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Liabilities, Current
Less: current portion of operating and finance lease liabilities	$ (8,135)
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Liabilities
Long-term operating and finance lease liabilities	$ 245,288

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) $ in Thousands, € in Millions		1 Months Ended				3 Months Ended	4 Months Ended
	Dec. 22, 2023 USD ($)	Dec. 31, 2022 EUR (€) Count	Dec. 31, 2020 EUR (€) Count	Jul. 31, 2019 EUR (€) Count	May 31, 2019 EUR (€)	Dec. 31, 2022 EUR (€) Count	Mar. 31, 2015 Count	Dec. 31, 2023 USD ($)
Amount awarded to other party in judgment or settlement of litigation	$ 20,000
Ten Clubs
New claims filed, number | Count						10
Loss Contingency Damages Paid Value | €			€ 284.9
One Further Club
New claims filed, number | Count		1
Loss Contingency Damages Paid Value | €		€ 326.9
Purchase Or Guarantee Agreements [Member]
Purchases/guarantees								$ 2,973,348
Purchase Obligation, to be Paid, Year One								809,009
Purchase Obligation, to be Paid, Year Two and Three								929,240
Purchase Obligation, to be Paid, Year Four and Five								878,413
Purchase Obligation, to be Paid, after Year Five								356,686
Purchase Or Guarantee Agreements [Member] | Discontinued Operations [Member]
Purchases/guarantees								1,181,300
Purchase Obligation, to be Paid, Year One								227,400
Purchase Obligation, to be Paid, Year Two and Three								374,400
Purchase Obligation, to be Paid, Year Four and Five								261,700
Purchase Obligation, to be Paid, after Year Five								$ 317,800
Zuffa [Member]
New claims filed, number | Count							5
UFC Fighters [Member]
New claims filed, number | Count							11
Three Football Clubs [Member]
New claims filed, number | Count				3
Four Additional Football Club [Member]
New claims filed, number | Count			4
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

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - summary of the Companies annual commitments under certain guaranteed agreements (Details) - Purchase Or Guarantee Agreements [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Registration Payment Arrangement [Line Items]
Purchase Obligation, to be Paid, Year One	$ 809,009
Purchase Obligation, to be Paid, Year Two and Three	929,240
Purchase Obligation, to be Paid, Year Four and Five	878,413
Purchase Obligation, to be Paid, after Year Five	356,686
Purchase Obligation, Total	$ 2,973,348

RELATED PARTY TRANSACTIONS - S

RELATED PARTY TRANSACTIONS - Schedule of Related Party Transactions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Other current assets	$ 432,042	$ 291,428
Investments	394,179	330,510
Deferred revenue	802,344	643,421
Other current liabilities	97,190	85,321
Current liabilities of discontinued operations	199,276	205,061
Revenue	5,490,777	5,007,603	$ 4,887,013
Selling, general and administrative expenses	2,590,173	2,278,205	2,252,750
Loss from discontinued operations	16,679	20,858	32,831
Related party transactions [Member]
Related Party Transaction [Line Items]
Other current assets	11,837	17,827
Investments	3,322	2,146
Other assets	33,454	0
Deferred revenue	1,446	825
Other current liabilities	3,347	2,980
Current liabilities of discontinued operations	0	821
Revenue	57,441	45,341	24,487
Direct operating costs	16,838	12,595	3,488
Selling, general and administrative expenses	7,575	16,614	16,943
Other (expense) income, net	(5,254)	(6,806)	3,500
Loss from discontinued operations	$ (9,144)	$ (5,398)	$ (4,510)

RELATED PARTY TRANSACTIONS - A

RELATED PARTY TRANSACTIONS - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended		4 Months Ended	12 Months Ended
	Aug. 16, 2022	Nov. 30, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023
Revenue					$ 5,490,777	$ 5,007,603	$ 4,887,013
Current liabilities of discontinued operations			$ 205,061	$ 199,276	$ 199,276	205,061
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%
Tax liability pursuant to an agreement			$ 1,011,700	990,500	$ 990,500	1,011,700
Euroleague [Member]
Other Receivables			8,400	7,700	7,700	8,400
Other Liabilities			200	300	300	200
Current liabilities of discontinued operations			800	0	0	800
Fifth Season [Member]
Revenue					8,700	2,800
Direct operating costs					6,400	0
Other Receivables			2,900	1,000	1,000	2,900
Other Liabilities			100	200	200	100
Company Provided Loan								$ 30,000
Raine Group
Business acquisition transaction costs					7,000	26,300
Investment in non marketable fund					1,200	2,100
Vincent K McMahon [Member]
Acquisition related liabilities owed to certain counterparties				3,500	3,500
Acquisition related liabilities paid				2,000
Probable future payments				3,500
Vincent K McMahon [Member] | Accrued Expenses [Member]
Other Liabilities				1,500	1,500
Vincent K McMahon [Member] | WWE's Global Headquarters Lease [Member]
Probable future payments				3,500
Vincent K McMahon [Member] | TKO [Member]
Reimbursed costs					5,800
Production Services [Member] | Euroleague [Member]
Revenue					11,900	10,300	12,400
Management Services [Member] | Euroleague [Member]
Revenue					9,400	7,900	5,600
Gaming Rights [Member] | Euroleague [Member]
Direct operating costs					9,300	7,000	4,500
Related party transactions [Member]
Revenue					57,441	45,341	24,487
Direct operating costs					16,838	12,595	$ 3,488
Current liabilities of discontinued operations			821	0	0	821
Related party transactions [Member] | Tax Receivable Agreement [Member]
Tax liability pursuant to an agreement			$ 390,100	$ 362,800	$ 362,800	$ 390,100
Common Class A [Member]
Repurchase of shares					9,109,376
Common Class A [Member] | TKO [Member]
Repurchase of shares		1,308,729		1,308,729
Stock repurchases reorganization transactions, authorized amount		$ 100,000		$ 100,000	$ 100,000