Endeavor (EDR) 10-Q/A 17 Aug 21 2021 Q2 Quarterly report (amended) Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2021	Jul. 31, 2021
Document Information [Line Items]
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Registrant Name	ENDEAVOR GROUP HOLDINGS, INC.
Entity Central Index Key	0001766363
Current Fiscal Year End Date	--12-31
Amendment Flag	true
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-40373
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Address, State or Province	CA
Entity Incorporation, State or Country Code	DE
Title of 12(b) Security	Class A Common Stock, par value $0.00001 per share
Trading Symbol	EDR
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Address, Address Line One	9601 Wilshire Boulevard
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Beverly Hills
Entity Address, Postal Zip Code	90210
Entity Tax Identification Number	83-3340169
City Area Code	310
Local Phone Number	285-9000
Amendment Description	EXPLANATORY NOTE This Amendment No. 1 to the Quarterly Report on Form 10-Q (the “Amendment”) of Endeavor Group Holdings, Inc. (the “Company”) amends the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021 (the “Original Filing”) which was filed with the Securities and Exchange Commission on August 16, 2021. The Company is filing this Amendment to file Exhibits 101 and 104 relating to inline XBRL requirements in accordance with Rule 405 of Regulation S-T, which had been omitted from the Original Filing on the basis of the temporary hardship exemption set forth in Rule 201 of Regulation S-T. Additionally, in connection with the filing of this Amendment, the Company is including updated certifications from its chief executive officer and chief financial officer as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002. This Amendment does not reflect events occurring after the Original Filing. Except for the items described above, this Amendment continues to speak as of the date of the Original Filing, and does not modify, amend or update any other item or disclosures in the Original Filing.
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		261,483,029
Common Class X [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		188,001,676
Common Class Y [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		238,154,296

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current Assets:
Cash and cash equivalents	$ 869,775	$ 1,008,485
Restricted cash	224,347	181,848
Accounts receivable	597,581	445,778
Deferred costs	154,678	234,634
Other current assets	240,315	194,463
Total current assets	2,086,696	2,065,208
Property and equipment, net	603,012	613,139
Operating lease right-of-use assets	360,462	386,911
Intangible assets, net	1,592,439	1,595,468
Goodwill	4,399,594	4,181,179
Investments	295,038	251,078
Other assets	966,876	540,651
Total assets	10,304,117	9,633,634
Current Liabilities:
Accounts payable	522,100	554,260
Accrued liabilities	430,993	322,749
Current portion of long-term debt	94,845	212,971
Current portion of operating lease liabilities	59,249	58,971
Deferred revenue	774,213	606,530
Deposits received on behalf of clients	193,083	176,572
Other current liabilities	91,006	65,025
Total current liabilities	2,165,489	1,997,078
Long-term debt	5,255,743	5,712,834
Long-term operating lease liabilities	365,901	395,331
Other long-term liabilities	387,607	373,642
Total liabilities	8,174,740	8,478,885
Commitments and contingencies
Redeemable non-controlling interests	179,140	168,254
Redeemable equity	0	22,519
Shareholders'/Members' Equity:
Additional paid-in capital	1,556,791	0
Accumulated deficit	(319,597)	0
Members' Equity:
Members' capital	0	468,633
Accumulated other comprehensive loss	(98,530)	(190,786)
Total Endeavor Group Holdings, Inc./Endeavor Operating Company, LLC shareholders'/members' equity	1,138,669	277,847
Nonredeemable non-controlling interests	811,568	686,129
Total shareholders'/members' equity	1,950,237	963,976
Total liabilities, redeemable interests and shareholders'/members' equity	10,304,117	9,633,634
Common Class A [Member]
Shareholders'/Members' Equity:
Common stock value	2	0
Common Class B [Member]
Shareholders'/Members' Equity:
Common stock value	0	0
Common Class C [Member]
Shareholders'/Members' Equity:
Common stock value	0	0
Common Class X [Member]
Shareholders'/Members' Equity:
Common stock value	1	0
Common Class Y [Member]
Shareholders'/Members' Equity:
Common stock value	$ 2	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) $ in Thousands	Jun. 30, 2021USD ($)$ / sharesshares
Net of allowance for doubtful accounts | $	$ 64,059
Common Class A [Member]
Common stock, par value | $ / shares	$ 0.00001
Common stock, shares authorized	5,000,000,000
Common stock, shares issued	261,371,683
Common Stock, shares outstanding	261,371,683
Common Class B [Member]
Common stock, par value | $ / shares	$ 0.00001
Common stock, shares authorized	5,000,000,000
Common stock, shares issued	0
Common Stock, shares outstanding	0
Common Class C [Member]
Common stock, par value | $ / shares	$ 0.00001
Common stock, shares authorized	5,000,000,000
Common stock, shares issued	0
Common Stock, shares outstanding	0
Common Class X [Member]
Common stock, par value | $ / shares	$ 0.00001
Common stock, shares authorized	5,000,000,000
Common stock, shares issued	188,080,383
Common Stock, shares outstanding	188,080,383
Common Class Y [Member]
Common stock, par value | $ / shares	$ 0.00001
Common stock, shares authorized	1,000,000,000
Common stock, shares issued	238,154,296
Common Stock, shares outstanding	238,154,296

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue		$ 1,111,272,000	$ 462,914,000	$ 2,180,854,000	$ 1,653,311,000
Operating expenses:
Direct operating costs		570,955,000	172,643,000	1,117,347,000	853,927,000
Selling, general and administrative expenses		785,101,000	302,047,000	1,166,214,000	691,018,000
Insurance recoveries		(10,210,000)	(16,841,000)	(29,867,000)	(33,960,000)
Depreciation and amortization		69,161,000	84,751,000	136,397,000	165,198,000
Impairment charges		3,770,000	172,232,000	3,770,000	175,282,000
Total operating expenses		1,418,777,000	714,832,000	2,393,861,000	1,851,465,000
Operating loss		(307,505,000)	(251,918,000)	(213,007,000)	(198,154,000)
Other (expense) income:
Interest expense, net		(83,836,000)	(71,693,000)	(152,187,000)	(141,677,000)
Loss on extinguishment of debt		(28,628,000)		(28,628,000)
Other income, net		7,933,000	21,810,000	4,718,000	47,167,000
Loss before income taxes and equity losses of affiliates		(412,036,000)	(301,801,000)	(389,104,000)	(292,664,000)
Provision for (benefit from) income taxes		60,918,000	(4,049,000)	66,003,000	44,555,000
Loss before equity losses of affiliates		(472,954,000)	(297,752,000)	(455,107,000)	(337,219,000)
Equity losses of affiliates, net of tax		(43,813,000)	(198,013,000)	(59,284,000)	(209,807,000)
Net loss		(516,767,000)	(495,765,000)	(514,391,000)	(547,026,000)
Less: Net loss attributable to non-controlling interests		(190,354,000)	(29,211,000)	(163,108,000)	(25,516,000)
Less: Net loss attributable to Endeavor Operating Company, LLC prior to the reorganization transactions		(6,816,000)	(466,554,000)	(31,686,000)	(521,510,000)
Net loss attributable to Endeavor Group Holdings, Inc.		$ (319,597,000)	$ 0	$ (319,597,000)	$ 0
Basic and diluted loss per share of Class A common stock	[1]	$ (1.24)		$ (1.24)
Weighted average number of shares used in computing basic and diluted loss per share		258,266,323		258,266,323
[1]	Basic and diluted loss per share of Class A common stock is applicable only for the period from May 1, 2021 through June 30, 2021, which is the period following the initial public offering (“IPO”) and the related Reorganization Transactions (as defined in Note 1 to the unaudited 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 ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Statement of Comprehensive Income [Abstract]
Net loss	$ (516,767,000)	$ (495,765,000)	$ (514,391,000)	$ (547,026,000)
Change in unrealized gains/losses on cash flow hedges:
Unrealized gains (losses) on forward foreign exchange contracts	1,570,000	988,000	212,000	(2,124,000)
Reclassification of losses to net loss for forward foreign exchange contracts	7,000		7,000
Unrealized (losses) gains on interest rate swaps	(1,802,000)	(12,465,000)	13,274,000	(92,464,000)
Reclassification of losses to net income (loss) for interest rate swaps	7,552,000	5,483,000	14,936,000	6,912,000
Foreign currency translation adjustments	2,170,000	3,022,000	(2,380,000)	(11,460,000)
Reclassification of loss to net income (loss) for business divestiture				4,231,000
Total comprehensive loss, net of tax	(507,270,000)	(498,737,000)	(488,342,000)	(641,931,000)
Less: Comprehensive loss attributable to non-controlling interests	(187,871,000)	(29,211,000)	(160,625,000)	(25,516,000)
Less: Comprehensive loss attributable to Endeavor Operating Company, LLC prior to the reorganization transactions	(3,703,000)	$ (469,526,000)	(12,021,000)	$ (616,415,000)
Comprehensive loss attributable to Endeavor Group Holdings, Inc.	$ (315,696,000)		$ (315,696,000)

Consolidated Statements of Rede

Consolidated Statements of Redeemable Interests And Members' Equity - USD ($)	Total	Prior To The Reorganization And Initial Public Offering [Member]	Subsequent To Reorganization And Initial Public Offering [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Members' Capital [Member]	Members' Capital [Member]Prior To The Reorganization And Initial Public Offering [Member]	Members' Capital [Member]Cumulative Effect, Period of Adoption, Adjustment [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]	Member Capital [Member]	Member Capital [Member]Prior To The Reorganization And Initial Public Offering [Member]	Member Capital [Member]Subsequent To Reorganization And Initial Public Offering [Member]	Noncontrolling Interest [Member]	Noncontrolling Interest [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]	Parent [Member]Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member]Prior To The Reorganization And Initial Public Offering [Member]	Additional Paid-in Capital [Member]Subsequent To Reorganization And Initial Public Offering [Member]	Retained Earnings [Member]	Retained Earnings [Member]Subsequent To Reorganization And Initial Public Offering [Member]	Redeemable Non-controlling Interests [Member]	Redeemable Equity [Member]Noncontrolling Interest [Member]Subsequent To Reorganization And Initial Public Offering [Member]	Redeemable Equity [Member]Parent [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]	Redeemable Stock [Member]Parent [Member]	Nonredeemable Stock [Member]Noncontrolling Interest [Member]	Nonredeemable Stock [Member]Noncontrolling Interest [Member]Prior To The Reorganization And Initial Public Offering [Member]	Nonredeemable Stock [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, 2019	$ 1,687,583,000				$ 1,038,678,000			$ (125,404,000)								$ 913,274,000												$ 136,809,000			$ 43,693,000	$ 774,309,000
Beginning balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2019				$ (1,803,000)			$ (1,803,000)												$ (1,803,000)
Comprehensive income (loss)	(623,323,000)				(521,510,000)			(94,905,000)								(616,415,000)												(18,608,000)				(6,908,000)
Equity-based compensation expense	14,978,000				9,166,000											9,166,000																5,812,000
Contributions	26,476,000				26,476,000											26,476,000
Distributions	(112,809,000)				(2,470,000)											(2,470,000)																(110,339,000)
Accretion of redeemable non-controlling interests	8,101,000				8,101,000											8,101,000												(8,101,000)
Redemption of units	(7,218,000)				(7,218,000)											(7,218,000)
Acquisition of non-controlling interests	5,635,000																											65,204,000				5,635,000
Business deconsolidation	(1,747,000)																															(1,747,000)
Ending balance at Jun. 30, 2020	995,873,000				549,420,000			(220,309,000)								329,111,000												175,304,000			43,693,000	666,762,000
Beginning balance at Mar. 31, 2020	1,471,653,000				1,016,206,000			(217,337,000)								798,869,000												197,768,000			43,693,000	672,784,000
Comprehensive income (loss)	(478,025,000)				(466,554,000)			(2,972,000)								(469,526,000)												(20,712,000)				(8,499,000)
Equity-based compensation expense	8,215,000				5,339,000											5,339,000																2,876,000
Distributions	(651,000)				(252,000)											(252,000)																(399,000)
Accretion of redeemable non-controlling interests	1,752,000				1,752,000											1,752,000												(1,752,000)
Redemption of units	(7,071,000)				(7,071,000)											(7,071,000)
Ending balance at Jun. 30, 2020	995,873,000				$ 549,420,000			(220,309,000)								329,111,000												175,304,000			$ 43,693,000	666,762,000
Beginning balance at Dec. 31, 2020	963,976,000							(190,786,000)			$ 468,633,000					277,847,000											$ 22,519,000	168,254,000				686,129,000
Comprehensive (loss) income	30,838,000		$ (513,375,000)						$ 19,665,000	$ 3,901,000		$ (31,686,000)			$ (197,679,000)		$ (12,021,000)	$ (315,696,000)						$ (319,597,000)					$ (4,111,000)	$ (1,694,000)			$ 42,859,000
Ending balance at Jun. 30, 2021	1,950,237,000							(98,530,000)						$ 811,568,000		1,138,669,000				$ 1,556,791,000			$ (319,597,000)				0	179,140,000							$ 2,000		$ 1,000		$ 2,000
Ending Balance (shares) at Jun. 30, 2021																																			261,371,683		188,080,383		238,154,296
Beginning balance at Dec. 31, 2020	963,976,000
Equity-based compensation expense		$ 11,080,000	435,710,000									3,444,000			276,864,000		3,444,000	158,846,000				$ 158,846,000											7,636,000
Contributions																														5,400,000
Distributions		(8,648,000)	(95,000)									(245,000)					(245,000)	(95,000)				(95,000)											(8,403,000)			$ 1,504,547,000
Accretion of redeemable non-controlling interests		271,000	(867,000)									271,000					271,000	(867,000)				(867,000)							(271,000)	867,000
Establishment of non-controlling interests		(2,888,000)	(2,078,000)									$ 560,000			(2,078,000)		560,000												2,888,000	2,078,000			(3,448,000)
Use of Proceeds Including the UFC Buyout Shares																																				42,400,877		67,910,105		70,946,270
Use of Proceeds Including the UFC Buyout			(835,039,000)							(11,955,000)								(714,653,000)				(702,698,000)												$ (120,386,000)
Effect of Reorganization		16,790,000								80,645,000			$ (440,977,000)					(118,311,000)				242,017,000				$ (22,519,000)				5,729,000				135,101,000		$ 1,000		$ 1,000		$ 2,000
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 sold in IPO and Private Placement, net of underwriting discounts			1,886,643,000															1,886,643,000				1,886,642,000														$ 1,000
Issuance of Class A common stock due to exchanges subsequent to Reorganization and IPO shares																																				1,880,196		(1,851,331)
Equity reallocation between controlling and non-controlling interests															(5,027,000)			5,027,000				5,027,000
Establishment of tax receivable agreements liability		(32,081,000)															(32,081,000)				$ (32,081,000)
Ending balance at Jun. 30, 2021	1,950,237,000
Beginning balance at Mar. 31, 2021	982,993,000							(174,234,000)			$ 447,320,000					273,086,000											22,519,000	168,773,000				$ 709,907,000
Comprehensive (loss) income		9,812,000	(513,375,000)			$ (6,816,000)			$ 3,113,000	3,901,000							(3,703,000)	(315,696,000)						$ (319,597,000)					(2,013,000)	(1,694,000)			13,515,000	(197,679,000)
Ending balance at Jun. 30, 2021	1,950,237,000							$ (98,530,000)						$ 811,568,000		$ 1,138,669,000				$ 1,556,791,000			$ (319,597,000)				$ 0	$ 179,140,000							$ 2,000		$ 1,000		$ 2,000
Ending Balance (shares) at Jun. 30, 2021																																			261,371,683		188,080,383		238,154,296
Equity-based compensation expense		1,630,000	435,710,000															158,846,000				158,846,000											1,630,000	276,864,000
Distributions		$ 194,000	(95,000)			$ 473,000											$ 473,000	(95,000)				(95,000)											$ (279,000)			$ 1,504,547,000
Accretion of redeemable non-controlling interests			(867,000)							(867,000)								(867,000)												$ 867,000
Establishment of non-controlling interests			(2,078,000)																										$ 2,078,000					(2,078,000)
Use of Proceeds Including the UFC Buyout Shares																																				42,400,877		67,910,105		70,946,270
Use of Proceeds Including the UFC Buyout			(835,039,000)							(11,955,000)								(714,653,000)				(702,698,000)												(120,386,000)
Effect of Reorganization	16,790,000									80,645,000			$ (440,977,000)					(118,311,000)				242,017,000			$ 5,729,000	$ (22,519,000)								$ 135,101,000		$ 1,000		$ 1,000		$ 2,000
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 sold in IPO and Private Placement, net of underwriting discounts			1,886,643,000															1,886,643,000				1,886,642,000														$ 1,000
Issuance of Class A common stock due to exchanges subsequent to Reorganization and IPO shares																																				1,880,196		(1,851,331)
Equity reallocation between controlling and non-controlling interests															$ (5,027,000)			5,027,000				$ 5,027,000
Establishment of tax receivable agreements liability			$ (32,081,000)							$ (32,081,000)								$ (32,081,000)
Ending balance at Jun. 30, 2021	$ 1,950,237,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (514,391,000)	$ (547,026,000)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	136,397,000	165,198,000
Amortization and write-off of original issue discount and deferred financing cost	28,807,000	10,393,000
Loss on extinguishment of debt	28,628,000
Amortization of content costs	73,282,000	25,085,000
Impairment charges	3,770,000	175,282,000
(Gain) loss on sale/disposal and impairment of assets	(2,512,000)	82,000
Gain on business acquisition and deconsolidation		(30,999,000)
Equity-based compensation expense	403,508,000	16,975,000
Change in fair value of contingent liabilities	14,378,000	(7,048,000)
Change in fair value of equity investments with and without readily determinable fair value	(11,285,000)	5,709,000
Change in fair value of financial instruments	21,034,000	(17,644,000)
Equity losses from affiliates	59,284,000	209,807,000
Net (benefit) provision for allowance for doubtful accounts	(3,916,000)	17,676,000
Net gain on foreign currency transactions	(5,156,000)	(5,730,000)
Distributions from affiliates	902,000	4,675,000
Income taxes	42,342,000	29,615,000
Other, net	174,000	718,000
Changes in operating assets and liabilities - net of acquisitions:
(Increase)/decrease in receivables	(141,807,000)	247,061,000
Decrease/(increase) in other current assets	2,325,000	(59,024,000)
Increase in other assets	(490,715,000)	(104,235,000)
Decrease in deferred costs	84,250,000	106,121,000
Increase in deferred revenue	124,524,000	112,091,000
Increase/(decrease) in accounts payable and accrued liabilities	44,394,000	(77,270,000)
Decrease in other liabilities	(20,416,000)	(75,607,000)
Net cash (used in) provided by operating activities	(122,199,000)	201,905,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	(255,633,000)	(309,803,000)
Purchases of property and equipment	(27,107,000)	(40,813,000)
Proceeds from sale of assets	19,237,000	83,007,000
Investments in affiliates	(113,959,000)	(21,075,000)
Other, net	4,897,000	(1,997,000)
Net cash used in investing activities	(372,565,000)	(290,681,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings	220,841,000	1,081,677,000
Payments on borrowings	(852,341,000)	(437,065,000)
Contributions	5,400,000
Distributions	(8,743,000)	(69,557,000)
Redemption of units	(14,402,000)	(5,947,000)
Proceeds from equity offering, net of underwriting discounts and offering expenses	1,886,643,000
Payments of contingent consideration related to acquisitions	(1,778,000)	(2,320,000)
Acquisition of non-controlling interests	(835,683,000)
Other, net	(2,439,000)	(16,115,000)
Net cash provided by financing activities	397,498,000	550,673,000
Effect of exchange rate changes on cash, cash equivalents and restricted cash	1,055,000	(6,418,000)
(Decrease) increase in cash, cash equivalents and restricted cash	(96,211,000)	455,479,000
Cash, cash equivalents and restricted cash at beginning of year	1,190,333,000	886,073,000
Cash, cash equivalents and restricted cash at end of period	$ 1,094,122,000	$ 1,341,552,000

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	6 Months Ended
	Jun. 30, 2021
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 entertainment, sports and content 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 was closed on May 12, 2021. Reorganization Transactions 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 equityholders 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 pre-IPO pre-IPO • 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 Catch-Up 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 Subsequent to the closing of the IPO and the Private Placement, through a series of transactions, EOC acquired the equity interests of the minority unitholders of Zuffa, which owns and operates the Ultimate Fighting Championship (the “UFC Buyout”). This resulted in EOC directly or indirectly owning 100% of the equity interests of Zuffa. In consideration for the minority unitholders’ equity interests of Zuffa, (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 this offering and the concurrent private placements to purchase Endeavor Operating Company Units (or equity interests of Zuffa) 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. Remaining net proceeds after the UFC Buyout 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. See Note 15 for the 2021 Incentive Award Plan which became effective upon the IPO, as well as for the equity-based compensation charges recorded in the three months ended June 30, 2021 from the impact of the IPO.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Subsidiary or Equity Method Investee [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for reporting interim financial information and should be read in conjunction with the Company’s consolidated financial statements and accompanying footnotes in our prospectus dated April 28, 2021, filed with the SEC on April 30, 2021 pursuant to Rule 424(b) of the Securities Act of 1933, as amended (referred to herein as the “Prospectus”). Certain information and note disclosures normally included in annual financial statements have been condensed or omitted from these interim financial statements. The interim consolidated financial statements as of June 30, 2021 and for the three and six months ended June 30, 2021 and 2020 are unaudited; however, in the opinion of management, such interim consolidated financial statements reflect all adjustments, consisting solely of normal and recurring adjustments, necessary for a fair statement of its financial position, results of operations and cash flows for the interim periods presented. During the fourth quarter of 2020, the Company concluded there was a revision required to the presentation of Zuffa Parent, LLC’s (“Zuffa”) distributions to Silver Lake and the related issuances of common stock units and the convertible promissory note by the Company in the consolidated statements of cash flows for the first three quarters of 2020. Such distributions and related issuances are described in Note 12. The Company originally reported these distributions and the related issuances as financing cash flows rather than correctly presenting them as non-cash non-cash 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 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. 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 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 adjustments related to our redeemable non-controlling interests.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2021
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	3. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements In January 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 2020-01”). 2020-01 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes 2019-12”). Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) 815-40): GAAP 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 GAAP

IMPACT OF THE GLOBAL COVID-19 P

IMPACT OF THE GLOBAL COVID-19 PANDEMIC	6 Months Ended
	Jun. 30, 2021
Impact Of The Global Covid Nineteen Pandemic [Abstract]
IMPACT OF THE GLOBAL COVID-19 PANDEMIC	4. IMPACT OF THE GLOBAL COVID-19 In March 2020, the World Health Organization declared the outbreak of COVID-19 COVID-19 COVID-19 stay-at-home in-person While activity has resumed in certain of our businesses and restrictions have been lessened or lifted, restrictions impacting certain of our businesses remain in effect in locations where we are operating and could in the future be reduced or increased, or removed or reinstated. The Company’s events, experiences and experiential marketing businesses primarily generate their revenue from live events and many events remain cancelled, and where live events are able to take place, attendance may COVID-19 and recently emerged variants . The full magnitude the pandemic will have on the Company’s financial condition, liquidity and future results is uncertain and will depend on the duration of the pandemic, as well as the effectiveness of mass vaccinations and the impact of variants of the virus. Accordingly, the Company’s estimates regarding the magnitude and length of time that these disruptions will continue to impact its results of operations, cash flows and financial condition may change in the future, and such changes could be material. Additionally, changes to estimates related to the COVID-19 Liquidity The ongoing COVID-19 non-wholly After considering the impact of COVID-19,

ACQUISITIONS AND DECONSOLIDATIO

ACQUISITIONS AND DECONSOLIDATION	6 Months Ended
	Jun. 30, 2021
Business Combinations [Abstract]
ACQUISITIONS AND DECONSOLIDATION	5. ACQUISITIONS AND DECONSOLIDATION 2021 ACQUISITIONS FlightScope and Next College Student Athlete 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. In June 2021, the Company acquired the Path-to-College business $ million . The Company incurred $4.2 million in transaction related costs in connection with the acquisition of FlightScope and NCSA. 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 is partially deductible for tax purposes. The weighted average life of finite-lived intangible assets acquired for FlightScope and NCSA is 4.4 and 5.2 years, respectively. The results of FlightScope and NCSA have been included in the consolidated financial statements since the dates of acquisition. For the three and six months ended June 30, 2021, FlightScope’s and NCSA’s consolidated revenue and net income/loss included in the consolidated statements of operations from the acquisition dates were $14.7 million and $1.7 million, respectively. Preliminary Allocation of Purchase Price The acquisitions were accounted for as business combinations and the preliminary fair values of the assets acquired and liabilities assumed in the business combinations are as follows (in thousands): FlightScope NCSA Cash and cash equivalents $ 1,042 $ 3,783 Accounts receivable 475 5,619 Deferred costs 94 1,096 Other current assets 1,640 8,856 Property and equipment 1,090 2,804 Right of use assets 1,272 — Other assets 166 5,472 Intangible assets: Trade names — 21,100 Customer relationships 2,700 10,000 Internally developed software 15,400 37,100 Goodwill 30,271 193,508 Accounts payable and accrued expenses (806 ) (21,385 ) Other current liabilities (187 ) (8,608 ) Operating lease liability (1,272 ) — Deferred revenue (631 ) (37,636 ) Other liabilities (15,346 ) (25,014 ) Net assets acquired $ 35,908 $ 196,695 The estimated fair value 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 respective acquisitions. 2020 ACQUISITIONS On Location Events, LLC In January 2020, the Company acquired On Location Events, LLC, dba On Location Experiences (“OLE”) for total consideration of $441.1 million consisting of cash consideration of $366.4 million; rollover equity, representing 13.5% of the equity interest of OLE, valued at $65.2 million and a contingent premium payment, as discussed below, valued at $9.5 million. The rollover equity is held by 32 Equity, LLC (“32 Equity”), the strategic investment firm affiliated with the National Football League (“NFL”). OLE is party to a Commercial License Agreement (“CLA”) with NFL Properties As part of the acquisition, the Company entered into an Amended and Restated Limited Liability Company Agreement of OLE’s parent entity, Endeavor OLE Parent, LLC (“OLE Parent”), with 32 Equity. The terms of the agreement provide 32 Equity with certain call rights to acquire additional common units in OLE Parent and liquidity rights. At any time on or prior to April 1, 2022, 32 Equity has the right to purchase that amount of additional common units of 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 n of the Company to make a premium payment to 32 Equity in certain circumstances. At any time following the Lockup Period, 32 Equity will be entitled to a $41.0 million premium payment from the Company if both (i) 32 Equity or the Company exercise the put/call rights described above or there is a sale or IPO of OLE Parent and (ii) certain performance metrics based on average OLE gross profit or NFL related business gross profit are achieved. The $ 41.0 41.0 On Location Experiences is a premium experiential hospitality business that serves iconic rights holders with extensive experience in ticketing, curated hospitality, live event production and travel management in the worlds of sports and entertainment. Operations include Anthony Travel, CID Entertainment, Future Beat, Kreate Inc., PrimeSport and Steve Furgal’s International Tennis Tours. OLE is included in the Events, Experiences & Rights segment. The Company incurred $13.7 million of transaction related costs in connection with the acquisition. These costs were expensed as incurred and included in selling, general and administrative expenses in the consolidated statement of operations. The goodwill for the OLE acquisition was assigned to the Events, Experiences & Rights segment. Goodwill is primarily attributable to the go-to-market Allocation of Purchase Price The acquisition was accounted for as a business combination and the fair values of the assets acquired and the liabilities assumed in the business combination are as follows (in thousands): Cash and cash equivalents $ 45,230 Restricted cash 86 Accounts receivable 10,316 Deferred costs 99,184 Other current assets 53,893 Property and equipment 4,361 Operating lease right-of-use 3,509 Other assets 74,193 Intangible assets: Trade names 75,400 Customer and client relationships 198,819 Goodwill 387,542 Accounts payable and accrued expenses (55,927 ) Other current liabilities (28,224 ) Deferred revenue (175,790 ) Debt (217,969 ) Operating lease liabilities (3,509 ) Other long-term liabilities (24,377 ) Non-redeemable non-controlling (5,635 ) Net assets acquired $ 441,102 Other 2020 Acquisition On March 20, 2020, the Company acquired the remaining 50% of the membership interests of PIMGSA LLP for a total transaction price of $37.0 million, which is to be paid on various dates and amounts. Prior to the acquisition, the Company owned a 50% membership interest of PIMGSA LLP and was accounted for under the equity method. PIMGSA LLP trades under the name FC Diez Media and provides a complete and global sports media service, sponsorship and digital agency, formed exclusively to serve the South American Football Confederation. The Company recorded $8.6 million and $46.4 million of goodwill and a finite-lived contract based intangible asset, respectively. The finite-lived intangible asset has a useful life of 2 years. The Company also recognized a gain of $27.1 million for the difference between the carrying value and fair value of the previously held membership interest. The gain was included in other income, net in the consolidated statement of operations. 2020 DECONSOLIDATION In 2011, the Company and Asian Tour Limited (“AT”) formed a venture, Asian Tour Media Pte Ltd. LTD (“ATM”), for the commercial exploitation of certain Asian Tour events. As of December 31, 2019, ATM was a consolidated subsidiary of the Company as the Company had control over ATM’s operating decisions. The shareholders’ agreement included a provision whereby, if certain financial conditions were met as of December 31, 2019, a change in the corporate governance structure would be implemented as of January 1, 2020. Such financial conditions were met as of December 31, 2019, resulting in a change in the corporate governance such that the Company no longer maintains control over the operating decisions of ATM. The Company determined that the 50% ownership interest would be accounted for under the equity method as of January 1, 2020. On January 1, 2020, the Company derecognized all the assets and liabilities of ATM and recognized an $8.1 million gain for the difference between the carrying value of the assets and liabilities and fair value of the Company’s 50% ownership interest. The gain was included in other income, net in the consolidated statement of operations.

SUPPLEMENTARY DATA

SUPPLEMENTARY DATA	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTARY DATA	6. SUPPLEMENTARY DATA Content Costs The following table presents the Company’s unamortized content costs, including the components of content costs predominantly monetized on a title-by-title June 30, December 31, Licensed program rights, net of accumulated amortization $ 32,181 $ 19,793 Produced programming: Released, net of accumulated amortization 5,190 4,806 In production 603,869 314,214 In development 53,632 37,392 Total content costs $ 694,872 $ 376,205 Content cost monetized on a title-by-title basis $ 675,163 $ 358,207 Content cost monetized as a film group 19,709 17,998 Total content costs $ 694,872 $ 376,205 Amortization of content costs was $62.6 million and $9.2 million for the three months ended June 30, 2021 and 2020, respectively. Of the $62. 6 title-by-title title-by-title Amortization of content costs was $73.3 million and $25.1 million for the six months ended June 30, 2021 and 2020, respectively. Of the $73. 3 title-by-title title-by-title Accrued Liabilities The following is a summary of accrued liabilities (in thousands): June 30, December 31, Accrued operating expenses $ 184,115 $ 155,142 Payroll, bonuses and benefits 167,730 100,630 Other 79,148 66,977 Total accrued liabilities $ 430,993 $ 322,749 Allowance for Doubtful Accounts The changes in the allowance for doubtful accounts are as follows (in thousands): Balance at Additions/Charged Deductions Foreign Balance at Six months ended June 30, 2021 $ 67,975 $ 2,378 $ (6,352 ) $ 58 $ 64,059 Supplemental Cash Flow The Company’s supplemental cash flow information is as follows (in thousands): Six Months Ended June 30, 2021 2020 Supplemental information: Cash paid for interest $ 102,393 $ 126,995 Cash payments for income taxes 20,976 23,073 Non-cash investing and financing activities: Capital expenditures included in accounts payable and accrued liabilities $ 8,985 $ 3,071 Contingent consideration provided in connection with acquisitions — 9,947 Accretion of redeemable non-controlling interests 596 (8,101 ) Accrued redemption of units included in accrued liabilities and other current liabilities — 9,255 Issuance of Class A Common Units — 26,476 Issuance of promissory note — 15,885 Establishment and acquisition of non-controlling interests 3,087,301 — Establishment of tax receivable agreements liability 32,081 —

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2021
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 Events, Experiences Representation Total Balance — December 31, 2020 $ 2,674,038 $ 1,011,217 $ 495,924 $ 4,181,179 Acquisitions — 223,779 1,005 224,784 Impairment — (1,979 ) (1,791 ) (3,770 ) Foreign currency translation and other — 273 (2,872 ) (2,599 ) Balance — June 30, 2021 $ 2,674,038 $ 1,233,290 $ 492,266 $ 4,399,594 Intangible Assets The following table summarizes information relating to the Company’s identifiable intangible assets as of June 30, 2021 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.4 $ 990,589 $ (260,959 ) $ 729,630 Customer and client relationships 6.7 1,327,550 (960,750 ) 366,800 Internally developed technology 3.9 115,757 (52,550 ) 63,207 Other 4.3 45,422 (44,956 ) 466 2,479,318 (1,319,215 ) 1,160,103 Indefinite-lived: Trade names 343,033 — 343,033 Owned events 89,303 — 89,303 Total intangible assets $ 2,911,654 $ (1,319,215 ) $ 1,592,439 Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.5 $ 970,595 $ (232,158 ) $ 738,437 Customer and client relationships 6.7 1,317,083 (907,889 ) 409,194 Internally developed technology 4.4 61,539 (46,126 ) 15,413 Other 4.3 45,317 (44,251 ) 1,066 2,394,534 (1,230,424 ) 1,164,110 lndefinite-lived: Trade names 341,272 — 341,272 Owned events 90,086 — 90,086 Total intangible assets $ 2,825,892 $ (1,230,424 ) $ 1,595,468 Intangible asset amortization expense was $46.6 million and $63.5 million for the three months ended June 30, 2021 and 2020, respectively, and $92.4 million and $123.5 million for the six months ended June 30, 2021 and 2020, respectively. During the six months ended June 30, 2020, the Company performed an interim impairment review due to the impact of the COVID-19 non-cash within d

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2021
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	8. INVESTMENTS The following is a summary of the Company’s investments (in thousands): June 30, December 31, 2021 2020 Equity method investments $ 221,225 $ 177,663 Equity investments without readily determinable fair values 72,944 66,378 Equity investments with readily determinable fair values 869 7,037 Total investments $ 295,038 $ 251,078 Equity Method Investments As of June 30, 2021 and December 31, 2020, the Company held various investments in non-marketable In June 2021, the Company acquired additional common units in Learfield IMG College for $107.4 million in cash For the six months ended June 30, 2020, the Company’s share of the net loss of Learfield IMG College was $207.5 million and is recognized within equity losses of affiliates in the consolidated statement of operations. The results of Learfield IMG College include a charge as a result of its annual goodwill and indefinite lived intangibles assets impairment test, primarily due to continued losses and the impact of COVID-19 business. In addition, the Company recorded total other-than-temporary impairment charges of $5.9 million for one of its other equity method investments, which has been recorded in equity losses of affiliates in the consolidated statement of operations. Equity Investments without Readily Determinable Fair Values As of June 30, 2021 and December 31, 2020, the Company held various investments in non-marketable For each of the three and six months ended June 30, 2021, the Company recorded an increase in fair value of $6.1 million for its equity investments without readily determinable fair values. For the three months ended June 30, 2021, the Company sold no investments. For the six months ended June 30, 2021 the Company sold investments for net proceeds of $4.8 million and recorded related gains of $2.6 million. For the three and six months ended June 30, 2020, the Company recorded impairments of $1.4 million and $3.7 million , respectively, for its equity investments without readily determinable fair values. These impairment charges have been recorded in other income, net in the consolidated statements of operations. In May 2020, the Company sold approximately 90% of its ownership in one of its investments without readily determinable fair values for proceeds of $83.0 million. The Company recorded a loss of $3.0 million on this sale. Equity Investments with Readily Determinable Fair Values As of June 30, 2021, the Company had C 20

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2021
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 June 30, 2021, the Company had the following outstanding forward foreign exchange contracts (all outstanding contracts have maturities of less than 12 months from June 30, 2021) (in thousands except for exchange rates): Foreign Currency Foreign Currency Amount US Dollar Amount Weighted Average Exchange Rate Per $1 USD British Pound Sterling £35,500 in exchange for $ 48,913 £0.73 Canadian Dollar C$71,204 in exchange for $ 55,774 C$1.28 Swedish Krona kr7500 in exchange for $ 878 kr8.54 Australian Dollar AUD$14,300 in exchange for $ 10,639 AUD$1.34 Singapore Dollar S$2,600 in exchange for $ 1,932 S$1.35 For forward foreign exchange contracts designated as cash flow hedges, the Company recognized net gains (losses) in accumulated other comprehensive loss of $1.6 million and $0.9 million for the three months ended June 30, 2021 and 2020, respectively, and $0.2 million and $(2.2) million for the six months ended June 30, 2021 and 2020, respectively. The Company did not reclassify any gains or losses into net income (loss) for the three and six months ended June 30, 2021 and 2020. For forward foreign exchange contracts not designated as cash flow hedges, the Company recorded a net gain of $1.0 million and $0.5 million for the three months ended June 30, 2021 and 2020, respectively, and $0.8 million and $1.2 million for the six months ended June 30, 2021 and 2020, respectively, in other income, net in the consolidated statements of operations. In certain circumstances, the Company enters into contracts that are settled in currencies other than the functional or local currencies of the contracting parties. Accordingly, these contracts consist of the underlying operational contract and an embedded foreign currency derivative element. Hedge accounting is not applied to the embedded foreign currency derivative element. The Company recorded a net gain (loss) of $2.2 million and $11.1 million for the three months ended June 30, 2021 and 2020, respectively, and $(9.2) million and $13.2 million for the six months ended June 30, 2021 and 2020, respectively, in other income, net in the consolidated statements of operations. In addition, the Company has entered into interest rate swaps for portions of its 2014 Credit Facilities and other variable interest bearing debt and has designated them cash flow hedges. For the three months ended June 30, 2021 and 2020, the Company recorded losses of $1.8 million and $12.5 million in accumulated other comprehensive loss and reclassified losses of $7.6 million and $5.5 million into net loss, respectively. For the six months ended June 30, 2021 and 2020, the Company recorded gains (losses) of $13.3 million and $(92.5) million in accumulated other comprehensive loss and reclassified losses of $14.9 million and $6.9 million into net loss, respectively.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	10. FAIR VALUE MEASUREMENTS The fair value hierarchy is composed of the following three categories: Level 1 Level 2 Level 3 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 June 30, 2021 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 869 $ — $ — $ 869 Forward foreign exchange contracts — 598 — 598 Total $ 869 $ 598 $ — $ 1,467 Liabilities: Contingent consideration $ — $ — $ 2 1,371 $ 21,371 Interest rate swaps — 79,546 — 79,546 Forward foreign exchange contracts — 10,966 — 10,966 Total $ — $ 90,512 $ 21,371 $ 111,883 Fair Value Measurements as of December 31, 2020 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 7,037 $ — $ — $ 7,037 Forward foreign exchange contracts — 1,794 — 1,794 Total $ 7,037 $ 1,794 $ — $ 8,831 Liabilities: Contingent consideration $ — $ — $ 9,026 $ 9,026 Interest rate swaps — 107,909 — 107,909 Forward foreign exchange contracts — 5,023 — 5,023 Total $ — $ 112,932 $ 9,026 $ 121,958 There have been no transfers of assets or liabilities between the fair value measurement classifications during the six months ended June 30, 2021. 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. The changes in the fair value of contingent consideration were as follows (in thousands): Six Months Ended 2021 Balance at December 31, 2020 $ 9,026 Payments (2,032 ) Change in fair value 14,377 Balance at June 30, 2021 $ 21,371 Foreign Currency Derivatives The Company classifies its foreign currency derivatives within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments (Note 9). As of June 30, 2021 and December 31, 2020, the Company had $0.6 million and $1.8 million in other current assets, $4.2 million and $4.3 million in other current liabilities and $6.8 million and $0.7 million in other long-term liabilities, respectively, recorded in the consolidated balance sheets related to the Company’s foreign currency derivatives. Interest Rate Swaps The Company classifies its interest rate swaps within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments (Note 9). The fair value of the swaps was $79.5 million and $107.9 million as of June 30, 2021 and December 31, 2020, respectively, and was included in other long-term liabilities in the consolidated balance sheets.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
DEBT	11. DEBT The following is a summary of outstanding debt (in thousands): June 30, December 31, 2014 Credit Facilities: First Lien Term Loan (due May 2025) $ 2,801,114 $ 3,074,230 Revolving Credit Facility (due May 2024) — 163,057 Zuffa Credit Facilities: Zuffa First Lien Term Loan (due April 2026) 2,254,635 2,447,064 Other debt (2.47%-14.50% Notes due at various dates through 2030) 365,145 339,519 Total principal 5,420,894 6,023,870 Unamortized discount (24,201 ) (40,982 ) Unamortized issuance costs (46,105 ) (57,083 ) Total debt 5,350,588 5,925,805 Less: current portion (94,845 ) (212,971 ) Total long-term debt $ 5,255,743 $ 5,712,834 2014 Credit Facilities The financial debt covenants did not apply as of December 31, 2020, as the Company amended the 2014 Credit Facilities receiving a waiver from the financial covenant for the test periods ended June 30, 2020, September 30, 2020 and December 31, 2020. In April 2021, the Company received a waiver from the financial covenant for the test periods ending June 30, 2021, September 30, 2021 and December 31, 2021. Also, in April 2021, the Revolving Credit Facility maturity date was extended from May 2023 to May 2024. On 29, on 29 , The Company had outstanding letters of credit under the 2014 Credit Facilities totaling $25.3 million and $24.8 million as of June 30, 2021 and December 31, 2020, respectively. Zuffa Credit Facilities In January 2021, the Company completed a refinancing of the Zuffa First Lien Term Loan and the Term Loan Add-on 3.5-to-1. Add-on. O 29 , The financial debt covenants of the Zuffa Credit Facilities did not apply as of June 30, 2021 and December 31, 2020, as Zuffa did not utilize greater than thirty-five percent of the borrowing capacity. Zuffa had outstanding letters of credit under the Zuffa Credit Facilities totaling $10.0 million as of June 30, 2021 and December 31, 2020. Other Debt OLE Revolver The OLE revolving credit agreement contains a financial covenant that requires OLE 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. forty OLE had no In August 2021, OLE increased its borrowing capacity under its revolving credit agreement from $20.0 million to $42.9 million. Receivables Purchase Agreement As of June 30, 2021 and December 31, 2020, the debt outstanding under these arrangements was $57.0 million and $83.7 million, respectively. Endeavor Content Capital Facility In February 2021, the Company increased its capacity under its Endeavor Content Capital Facility from $200.0 million to $325.0 million. As of June 30, 2021 and December 31, 2020, the Endeavor Content Capital Facility had $209.6 million and $153.9 million of borrowings outstanding, respectively, and no In July 2021, the Company amended its Endeavor Content Capital Facility to increase the total capacity to $430.0 Zuffa Secured Commercial Loans As of June 30, 2021 and December 31, 2020, Zuffa was in compliance with its financial debt covenant under the Zuffa Secured Commercial Loans. 2014 Credit Facilities and Zuffa Credit Facilities The 2014 Credit Facilities and the Zuffa Credit Facilities restrict the ability of certain subsidiaries of the Company to make distributions and other payments to the Company. These restrictions do include exceptions for, among other things, (1) amounts necessary to make tax payments, (2) a limited annual amount for employee equity repurchases, (3) distributions required to fund certain parent entities, (4) other specific allowable situations and (5) a general restricted payment basket. As of June 30, 2021, EGH held cash of $76.4 million, accounts payable of $3.9 million and tax receivable agreements liability of $32.1 million EOC held cash of $63.3 million; liabilities for redemption of units and future incentive awards of $53.9 million and $11.9 million, respectively; and liabilities and redeemable equity for unit put rights of $28.4 million. Otherwise, EGH and EOC have no material separate cash flows, 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 and EOC have 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 or EOC as of June 30, 2021 and December 31, 2020, respectively . As of June 30, 2021 and December 31, 2020, 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 $5.3 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 b a fair value hierarchy.

MEMBERS' EQUITY

MEMBERS' EQUITY	6 Months Ended
	Jun. 30, 2021
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]
MEMBERS' EQUITY	12. MEMBERS’ EQUITY Common Units The Company had 2,149,218,614 Class A Common Units issued and outstanding as of December 31, 2020. The Class A Common Units are held by Holdco, Silver Lake, and other investors. The Class A Common Units have no par value assigned to them. During the three months ended March 31, 2020, the Company issued 8,766,738 Class A Common Units to Silver Lake as part of the Zuffa distribution discussed below. Profits Units The Company had 314,123,415 Profits Units issued and outstanding as of December 31, 2020. Other than certain Profits Units held by key executives, Profits Units are not entitled to participate in operating distributions unless otherwise elected by the Board. Certain Profits Units are designated as Catch-Up Profits Units and are entitled to certain “catch up” distributions once the distribution threshold applicable to such Catch-Up Profits Units has been met. All Profits Units have no par value assigned to them. Non-controlling In January 2020, the Board of Zuffa approved the payment of a distribution in the amount of $300.0 million to Zuffa common unit and profits unit holders. During the three months ended March 31, 2020, Zuffa authorized a total of $201.9 million, of which $195.2 million was paid and $6.7 million was deferred as of March 31, 2020. In lieu of cash, the Company issued 8,766,738 Class A Common Units at fair value to Silver Lake for $26.5 million and issued a convertible promissory note to Silver Lake for $15.9 million. This resulted in the Company retaining $135.0 million of the $195.2 million distribution paid during the three months ended March 31, 2020. The remaining portion of the distribution was authorized and paid during the remainder of 2020.

REDEEMABLE NON CONTROLLING INTE

REDEEMABLE NON CONTROLLING INTERESTS	6 Months Ended
	Jun. 30, 2021
Temporary Equity Disclosure [Abstract]
REDEEMABLE NON-CONTROLLING INTERESTS	13. REDEEMABLE NON-CONTROLLING OLE In connection with the acquisition of OLE (Note 5), the Company entered into an Amended and Restated Limited Liability Company Agreement of OLE Parent with 32 Equity. The terms of the agreement provide 32 Equity with certain rights to put its common units in OLE Parent to the Company upon a termination of the CLA or at its option at any time following the Lockup Period. The Company also has 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 aforementioned put rights are not exercised. The put/call price is an amount equal to fair market value and the exercise of these put/call rights may give rise to an obligation of the Company to make a premium payment to 32 Equity in certain circumstances. At any time following the Lockup Period, 32 Equity will be entitled to a $41.0 million premium payment from the Company if both (i) 32 Equity or the Company exercise the put/call rights described above or there is a sale or IPO of OLE Parent and (ii) certain performance metrics based on average OLE gross profit or NFL related business gross profit are achieved. The $41.0 million premium payment will also be payable if, prior to January 2, 2026, a sale or IPO of OLE Parent occurs or if 32 Equity exercises its put rights following a termination of the CLA due to an OLE event of default (in which case the $41.0 million premium payment may be subject to proration). non-controlling non-controlling non-controlling On June 25, 2021 Endeavor and 32 Equity agreed to fund a combined $40.0 million to OLE. This amount was funded via a pro-rata capital contribution from Endeavor and 32 Equity of $34.6 million and $5.4 million, respectively. No further capital contributions are contracted for future periods. 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. Costs incurred for this contribution were $6.9 million and were recognized as a reduction of the proceeds. This contribution gave the non-controlling non-controlling In March 2018, the Company entered into an agreement for an additional contribution in its existing subsidiary in China. The total additional contribution was $125.0 million, of which $12.5 million was the Company’s funding obligation and $112.5 million was the existing non-controlling Zuffa In July 2018, the Company received a contribution of $9.7 million from third parties (the “Russia Co-Investors”) Co-Investors Co-Investors’ 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 June 30, 2021 and December 31, 2020, the estimated redemption value was below the carrying value of $22.7 million and $22.2 million, respectively.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	14. EARNINGS PER SHARE Basic earnings per share is calculated utilizing net income available to common stockholders of the Company from May 1, 2021 through June 30, 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 the period. The computation of earnings per share and weighted average shares of the Company’s common stock outstanding for the periods presented below: Period Through Basic and diluted net loss per share Numerator Consolidated Net Loss $ (518,352 ) Net loss attributable to NCI (Endeavor Operating Company Unit) (168,469 ) Net loss attributable to NCI (Endeavor Manager LLC Manager Unit) (30,285 ) Net loss attributable to EGH common shareholders $ (319,597 ) Denominator Weighted average Class A Common Shares outstanding - Basic 258,266,323 Basic and diluted loss $ (1.24 ) Securities that are anti-dilutive this period Stock Option s 3,196,364 Unvested RSUs 7,479,941 Manager LLC Units 24,722,425 EOC Common Units 141,245,780 EOC Profits Interest 15,256,825

EQUITY BASED COMPENSATION

EQUITY BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
EQUITY BASED COMPENSATION	15. EQUITY BASED COMPENSATION Conversion of Pre-IPO In connection with the closing of the IPO, the Company consummated certain R T pre-IPO million during the three and six months ended June 30, 2021. In addition, certain put right arrangements which were outstanding prior to the IPO were terminated upon the consummation of such IPO, based on the original terms of those agreements, which resulted in the Company recording a reversal of related equity-based compensation expense of $4.0 million during the three and six months ended June 30, 2021. The fair value of the outstanding put rights as of June 30, 2021 totaled $5.7 million, which is recorded in redeemable non-controlling interests. 2021 Incentive Award Plan 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. The Company initially shares of Class A common stock for issuance pursuant to the 2021 Plan. All current The following table summarizes the RSU award activity for the six months ended June 30, 2021: Time Vested RSUs Market / Market and Units Value * Units Value * Outstanding at January 1, 2021 — $ — — $ — Granted 7,214,581 $ 30.51 3,117,354 28.08 Released (728,103 ) $ 30.81 (830,857 ) 29.03 Forfeited (9,191 ) $ 30.81 (3,907 ) 27.07 Outstanding at June 30, 2021 6,477,287 $ 30.48 2,282,590 27.74 Vested and releasable at June 30, 2021 1,279,936 $ 30.53 — $ — * Weighted average grant date fair value The following table summarizes the stock options award activity for the six months ended June 30, 2021: Stock Options Options Weighted Outstanding at Janu a — $ — Granted 3,213,551 $ 24.00 Forfeited or expired (17,187 ) $ 24.00 Outstanding at June 30, 2021 3,196,364 $ 24.00 Vested and exercisable at June 30, 2021 563,367 $ 24.00 The weighted average grant-date fair value of stock options granted under the Company’s 2021 Plan during the three and six months ended June 30, 2021 was $9.54. The Company estimates the fair value of each stock option 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 stock options granted during the three and six months ended June 30, 2021 are as follows: Stock Options Risk-free i r 1.02 % Expected v 41.36 % Expected l 5.73 Expected d y 0.00 % For the three and six months ended June 30, 2021, the Company recorded share-based compensation expense of $111.4 million s The total grant-date fair value of RSUs and stock options which vested during the three and six months ended June 30, 2021 was $70.0 million. As of June 30, 2021, the aggregate intrinsic value of vested RSUs and stock options and aggregate intrinsic value of total outstanding RSUs and stock options was $37.2 million and $254.3 million, respectively. As of June 30, 2021, the total unrecognized equity-based compensation related to stock options and restricted stock units was CEO and Executive Chairman Market-Based Incentive Awards In March 2019, the Company issued equity-based compensation awards in Endeavor and in Zuffa to the Company’s CEO (each a “Future Incentive Award”). The Future Incentive Awards were each based on achievement of various equity value thresholds of Endeavor and of Zuffa. In May 2021, the Company’s CEO received a RSU award covering 520,834 shares of the Company’s Class A common stock following the achievement of one agreed upon increase in equity value of Zuffa under his Zuffa Incentive Future Award. One-third of such RSUs were vested upon grant and the remaining will vest in two equal installments on each of the first and second anniversaries of the date of grant. The Endeavor and Zuffa Future Incentive Awards were cancelled in connection with the IPO and were replaced with an award of performance-vesting RSUs. 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. The first price threshold was achieved for the Company’s CEO on June 10, 2021. 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. 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 a straight-line basis over the estimated service period. Compensation expense is not reversed even if the market condition is not satisfied. 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 three and six months ended June 30, 2021, total equity-based compensation expense for these Market-Based Incentive Awards was $ 23.5 million and the Company reclassified the $27.0 million of long term liabilities from the Future Incentive Awards to additional paid in capital. As of June 30, 2021, total unrecognized equity-based compensation related to these CEO and Executive Chairman Market-Based Incentive Awards was $285.7 2.57 years.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	16. INCOME TAXES EGH was incorporated as a Delaware corporation in January 2019. It was formed as a holding company for the purpose of completing an IPO and other related transactions. As the sole managing member of Endeavor Manager, which is the sole managing member of EOC, EGH operates and controls all the business and affairs of EOC, and through EOC and its subsidiaries, conducts the Company’s business. EGH is subject to corporate income tax on its share of taxable income or loss of EOC derived through Endeavor Manager. EOC is treated as a partnership for U.S. federal income tax purposes and is therefore not subject to U.S. corporate income tax. However, certain of EOC’s subsidiaries are subject to U.S. or foreign corporate income tax. In accordance with ASC Topic 740, each interim period is considered integral to the annual period and tax expense is generally determined using an estimate of the annual effective income tax rate (“AETR”). The Company would record income tax expense each quarter using the estimated AETR to provide for income taxes on a current year-to-date COVID-19 The provision for (benefit from) income taxes for the three months ended June 30, 2021 and 2020 is $60.9 million and $(4.0) million, respectively, based on pretax losses of $412.0 million and $301.8 million, respectively. The effective tax rate is ( ) The provision for income taxes for the six months ended June 30, 2021 and 2020 is $66.0 million and $44.6 million, respectively, based on pretax losses of $389.1 million and $292.7 million, respectively. The effective tax rate is (17.0%) and (15.2%) for the six months ended June 30, 2021 and 2020, respectively. The tax expense for the three and six months ended June 30, 2021 differs from the same periods in 2020 primarily due to the impact of additional stock compensation expense on the AETR, deferred tax liabilities associated with indefinite lived intangibles recorded as a result of the IPO, and a change in the tax rate in the United Kingdom. Any tax balances reflected on the June 30, 2021 balance sheet would be adjusted accordingly to reflect the actual financial results for the year ending December 31, 2021. The Company’s effective tax rate differs from the U.S. federal statutory rate primarily due to partnership income not subject to income tax, state and local income taxes, withholding taxes in foreign jurisdictions that are not based on net income and income subject to tax in foreign jurisdictions which differ from the U.S. federal statutory income tax rate and the relative amount of income earned in those jurisdictions. As of June 30, 2021 and December 31, 2020, the Company had unrecognized tax benefits of $36.3 million and $34.4 million, respectively, for which we are unable to make a reasonable and reliable estimate of the period in which these liabilities will be settled with the respective tax authorities. The Company records valuation allowances against its net deferred tax assets when it is more likely than not that all, or a portion, of a deferred tax asset will not be realized. The Company evaluates the realizability of its deferred tax assets by assessing the likelihood that its deferred tax assets will be recovered based on all available positive and negative evidence, including historical results, reversals of deferred tax liabilities, estimates of future taxable income, tax planning strategies and results of operations. Based on this analysis, the Company has concluded that its net deferred tax assets at EGH, exclusive of deferred tax liabilities associated with indefinite lived intangibles, will not be realized and as a result, has recorded a full valuation allowance as of June 30, 2021. Tax Receivable Agreements In connection with the IPO and related transactions, the Company entered into tax receivable agreements (“TRAs”) with certain persons that held direct or indirect interests in EOC and Zuffa prior to the IPO (“TRA Holders”). The TRAs generally provide for the payment by EGH of 85% of the amount of any tax benefits that EGH actually realizes, or in some cases is deemed to realize, as a result of (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 TRAs, (iii) deductions attributable to imputed interest pursuant to the TRAs and (iv) other tax attributes allocated to EGH post-IPO and related transactions that were allocable to the TRA Holders prior to the IPO and related transactions. The Company has recorded a full valuation allowance with respect to deferred tax assets subject to the TRA. Certain other tax attributes subject to the TRA do not result in deferred tax assets. During the six months ended June 30, 2021, the Company has recognized a TRA liability on a portion of such attributes of approximately $32 million, after concluding that such TRA payments would be probable based on estimates of future taxable income over the terms of the TRAs. The amounts payable under the TRAs will vary depending upon a number of factors, including the amount, character, and timing of the taxable income of EGH in the future. If the valuation allowance recorded against the deferred tax assets applicable to the tax attributes referenced above 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.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
REVENUE	17. REVENUE The following table presents the Company’s revenue disaggregated by primary revenue sources for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, 2021 Owned Sports Events, Experiences & Rights Representation Total Media rights $ 162,938 $ 310,857 $ — $ 473,795 Media production, distribution and content 1,240 92,698 133,275 227,213 Events and performance 94,687 125,117 — 219,804 Talent representation and licensing — — 145,929 145,929 Marketing — — 49,028 49,028 Eliminations — — — (4,497 ) Total $ 258,865 $ 528,672 $ 328,232 $ 1,111,272 Six Months Ended June 30, 2021 Owned Sports Events, Experiences & Rights Representation Total Media rights $ 340,591 $ 633,983 $ — $ 974,574 Media production, distribution and content 3,427 177,411 192,198 373,036 Events and performance 198,328 256,888 — 455,216 Talent representation and licensing — — 292,674 292,674 Marketing — — 92,269 92,269 Eliminations — — — (6,915 ) Total $ 542,346 $ 1,068,282 $ 577,141 $ 2,180,854 Three Months Ended June 30, 2020 Owned Sports Events, Experiences Representation Total Media rights $ 103,226 $ 46,287 $ — $ 149,513 Media production, distribution and content 1,064 37,864 81,258 120,186 Events and performance 47,949 35,683 — 83,632 Talent representation and licensing — — 79,910 79,910 Marketing — — 31,672 31,672 Eliminations — — — (1,999 ) Total $ 152,239 $ 119,834 $ 192,840 $ 462,914 Six Months Ended June 30, 2020 Owned Sports Events, Experiences Representation Total Media rights $ 226,040 $ 262,936 $ — $ 488,976 Media production, distribution and content 3,200 113,762 150,999 267,961 Events and performance 155,166 411,912 — 567,078 Talent representation and licensing — — 227,887 227,887 Marketing — — 106,688 106,688 Eliminations — — — (5,279 ) Total $ 384,406 $ 788,610 $ 485,574 $ 1,653,311 In the three months ended June 30, 2021 and 2020, there was revenue recognized of $9.9 million and $11.0 million, respectively, from performance obligations satisfied in prior periods. In the six months ended June 30, 2021 and 2020, there was revenue recognized of $23.0 million and $21.8 million, respectively, from performance obligations satisfied in prior periods. Remaining Performance Obligations The following table presents the aggregate amount of transaction price allocated to remaining performance obligations for contracts greater than one year with unsatisfied or partially satisfied performance obligations as of June 30, 2021 (in thousands). The transaction price related to these future obligations does not include any variable consideration. Years Ending Remainder of 2021 $ 871,028 2022 1,409,272 2023 1,252,400 2024 971,381 2025 911,711 Thereafter 578,354 $ 5,994,146 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 June 30, 2021 and December 31, 2020 (in thousands): Description December 31, Additions Deductions Acquisitions Foreign June 30, Deferred revenue - current $ 606,530 $ 1,008,801 $ (883,348 ) $ 38,267 $ 3,963 $ 774,213 Deferred revenue - noncurrent $ 19,437 $ 6,468 $ (16,787 ) $ 18,564 $ — $ 27,682

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
SEGMENT INFORMATION	18. SEGMENT INFORMATION As of June 30, 2021, the Company has three reportable segments: Owned Sports Properties, Events, Experiences & Rights, and Representation. The Company also reports the results for the “Corporate” group. The profitability measure employed by the Company’s chief operating decision maker for allocating resources and assessing operating performance is Adjusted EBITDA. Segment information is presented consistently with the basis for the year ended December 31, 2020. Summarized financial information for the Company’s reportable segments is shown in the following tables (in thousands): Revenue Three months ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Owned Sports Properties $ 258,865 $ 152,239 $ 542,346 $ 384,406 Events, Experiences & Rights 528,672 119,834 1,068,282 788,610 Representation 328,232 192,840 577,141 485,574 Eliminations (4,497 ) (1,999 ) (6,915 ) (5,279 ) Total consolidated revenue $ 1,111,272 $ 462,914 $ 2,180,854 $ 1,653,311 Reconciliation of segment profitability Three months ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Owned Sports Properties $ 132,267 $ 65,502 $ 277,816 $ 167,796 Events, Experiences & Rights 36,800 (42,655 ) 75,850 26,468 Representation 61,685 52,036 123,168 120,649 Corporate (62,704 ) (29,046 ) (109,320 ) (83,538 ) Adjusted EBITDA 168,048 45,837 367,514 231,375 Reconciling items: Equity losses (income) losses of affiliates 1,158 1,759 (2,176 ) 1,797 Interest expense, net (83,836 ) (71,693 ) (152,187 ) (141,677 ) Depreciation and amortization (69,161 ) (84,751 ) (136,397 ) (165,198 ) Equity-based compensation expense (387,017 ) (9,204 ) (403,508 ) (16,975 ) Merger, acquisition and earn-out (14,199 ) 859 (25,184 ) (9,303 ) Certain legal costs (574 ) (3,357 ) (4,526 ) (6,159 ) Restructuring, severance and impairment (4,026 ) (195,305 ) (4,433 ) (212,247 ) Fair value adjustment - equity investments 5,905 (2,950 ) 13,704 (5,759 ) COVID-19 — (2,606 ) — (12,113 ) Other (28,334 ) 19,610 (41,911 ) 43,595 Loss before income taxes and equity losses of affiliate s $ (412,036 ) $ (301,801 ) $ (389,104 ) $ (292,664 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	19. COMMITMENTS AND CONTINGENCIES Claims and Litigation The Company is involved in legal proceedings, claims and governmental investigations arising in the normal course of business. The types of allegations that arise in connection with such legal proceedings vary in nature, but can include contract, employment, tax and intellectual property matters. The Company evaluates all cases and records liabilities for losses from legal proceedings when the Company determines that it is probable that the outcome will be unfavorable and the amount, or potential range, of loss can be reasonably estimated. While any outcome related to litigation or such governmental proceedings cannot be predicted with certainty, management believes that the outcome of these matters, except as otherwise may be discussed below, individually or in the aggregate, will not have a material adverse effect on the Company’s financial position, results of operations or cash flows. An employee of the Company is one of several individuals and entities named in a complaint by India’s Director of Enforcement (“DE”), initially filed in January 2015, alleging violations of the Foreign Exchange Management Act (“FEMA”). The complaint alleges that the employee participated as an advisor in a series of transactions in 2009 that were completed by and on behalf of a client, the Board of Control for Cricket in India (the “BCCI”), and that contravened two provisions of FEMA. The subject transactions were pursued under the direction and control of one of the BCCI’s board members. The Company is not alleged to have possessed any funds improperly or to have made or received any of the payments that are alleged to have violated FEMA. The Company is cooperating with the DE’s investigation which, at present, is in its early stages. 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 cases. Collectively, the interventions of these 14 clubs are the “Interventions”. The Company intends to defend against 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 s alleging substantially similar claims , but providing for a class period from July 1, 2017 to present. Management believes that the Company has meritorious defenses against the allegations and intends to defend itself vigorously. 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 include terms that, among other things, prohibit the Company from (a) negotiating packaging deals after June 30, 2022 and (b) having more than a 20% non-controlling non-controlling after-tax As a result, in August 2021, the Company has begun marketing the restricted Endeavor Content business for sale. Guarantees and Commitments The Company routinely enters into purchase or guarantee arrangements for event, media or other representation rights as well as for advancements for content production or overhead costs with various organizations. Subsequent to December 31, 2020, the Company entered into certain new arrangements increasing its purchase/guarantee agreements by $1.3

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	20. RELATED PARTY TRANSACTIONS The Company has the following related party transactions as of June 30, 2021 and December 31, 2020 and for the three and six months ended June 30, 2021 and 2020 (in thousands): June 30, December 31, Other current assets $ 9,071 $ 5,572 Other assets 4,670 1,400 Current liabilities — 1,356 Other current liabilities 657 969 Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Revenue $ 6,039 $ 3,093 $ 13,039 $ 5,178 Direct operating costs 724 (80 ) 2,857 1,972 Selling, general and administrative expenses 3,304 1,445 4,430 10,261 Other income, net 875 875 1,750 1,750 As of June 30, 2021, the Company has an equity-method investment in Euroleague, a related party. For the three and six months $4.7 million, Company recognized revenue of $3.9 million, $6.5 milli on, $2.3 million, ,

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Subsidiary or Equity Method Investee [Line Items]
Basis of Presentation	Basis of Presentation The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for reporting interim financial information and should be read in conjunction with the Company’s consolidated financial statements and accompanying footnotes in our prospectus dated April 28, 2021, filed with the SEC on April 30, 2021 pursuant to Rule 424(b) of the Securities Act of 1933, as amended (referred to herein as the “Prospectus”). Certain information and note disclosures normally included in annual financial statements have been condensed or omitted from these interim financial statements. The interim consolidated financial statements as of June 30, 2021 and for the three and six months ended June 30, 2021 and 2020 are unaudited; however, in the opinion of management, such interim consolidated financial statements reflect all adjustments, consisting solely of normal and recurring adjustments, necessary for a fair statement of its financial position, results of operations and cash flows for the interim periods presented. During the fourth quarter of 2020, the Company concluded there was a revision required to the presentation of Zuffa Parent, LLC’s (“Zuffa”) distributions to Silver Lake and the related issuances of common stock units and the convertible promissory note by the Company in the consolidated statements of cash flows for the first three quarters of 2020. Such distributions and related issuances are described in Note 12. The Company originally reported these distributions and the related issuances as financing cash flows rather than correctly presenting them as non-cash non-cash
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 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.
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 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 adjustments related to our redeemable non-controlling interests.

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In January 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 2020-01”). 2020-01 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes 2019-12”). Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) 815-40): GAAP 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 GAAP

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [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

ACQUISITIONS AND DECONSOLIDAT_2

ACQUISITIONS AND DECONSOLIDATION (Tables)	6 Months Ended
	Jun. 30, 2021
Business Combinations [Abstract]
Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed in the Business Combination	The acquisitions were accounted for as business combinations and the preliminary fair values of the assets acquired and liabilities assumed in the business combinations are as follows (in thousands): FlightScope NCSA Cash and cash equivalents $ 1,042 $ 3,783 Accounts receivable 475 5,619 Deferred costs 94 1,096 Other current assets 1,640 8,856 Property and equipment 1,090 2,804 Right of use assets 1,272 — Other assets 166 5,472 Intangible assets: Trade names — 21,100 Customer relationships 2,700 10,000 Internally developed software 15,400 37,100 Goodwill 30,271 193,508 Accounts payable and accrued expenses (806 ) (21,385 ) Other current liabilities (187 ) (8,608 ) Operating lease liability (1,272 ) — Deferred revenue (631 ) (37,636 ) Other liabilities (15,346 ) (25,014 ) Net assets acquired $ 35,908 $ 196,695 The acquisition was accounted for as a business combination and the fair values of the assets acquired and the liabilities assumed in the business combination are as follows (in thousands): Cash and cash equivalents $ 45,230 Restricted cash 86 Accounts receivable 10,316 Deferred costs 99,184 Other current assets 53,893 Property and equipment 4,361 Operating lease right-of-use 3,509 Other assets 74,193 Intangible assets: Trade names 75,400 Customer and client relationships 198,819 Goodwill 387,542 Accounts payable and accrued expenses (55,927 ) Other current liabilities (28,224 ) Deferred revenue (175,790 ) Debt (217,969 ) Operating lease liabilities (3,509 ) Other long-term liabilities (24,377 ) Non-redeemable non-controlling (5,635 ) Net assets acquired $ 441,102

SUPPLEMENTARY DATA (Tables)

SUPPLEMENTARY DATA (Tables)	6 Months Ended
	Jun. 30, 2021
Supplementary Data [Abstract]
Summary of Unamortized Content Costs	The following table presents the Company’s unamortized content costs, including the components of content costs predominantly monetized on a title-by-title June 30, December 31, Licensed program rights, net of accumulated amortization $ 32,181 $ 19,793 Produced programming: Released, net of accumulated amortization 5,190 4,806 In production 603,869 314,214 In development 53,632 37,392 Total content costs $ 694,872 $ 376,205 Content cost monetized on a title-by-title basis $ 675,163 $ 358,207 Content cost monetized as a film group 19,709 17,998 Total content costs $ 694,872 $ 376,205
Summary of Accrued Liabilities	The following is a summary of accrued liabilities (in thousands): June 30, December 31, Accrued operating expenses $ 184,115 $ 155,142 Payroll, bonuses and benefits 167,730 100,630 Other 79,148 66,977 Total accrued liabilities $ 430,993 $ 322,749
Summary of Allowance for Doubtful Accounts	The changes in the allowance for doubtful accounts are as follows (in thousands): Balance at Additions/Charged Deductions Foreign Balance at Six months ended June 30, 2021 $ 67,975 $ 2,378 $ (6,352 ) $ 58 $ 64,059
Summary of Supplemental Cash Flow	The Company’s supplemental cash flow information is as follows (in thousands): Six Months Ended June 30, 2021 2020 Supplemental information: Cash paid for interest $ 102,393 $ 126,995 Cash payments for income taxes 20,976 23,073 Non-cash investing and financing activities: Capital expenditures included in accounts payable and accrued liabilities $ 8,985 $ 3,071 Contingent consideration provided in connection with acquisitions — 9,947 Accretion of redeemable non-controlling interests 596 (8,101 ) Accrued redemption of units included in accrued liabilities and other current liabilities — 9,255 Issuance of Class A Common Units — 26,476 Issuance of promissory note — 15,885 Establishment and acquisition of non-controlling interests 3,087,301 — Establishment of tax receivable agreements liability 32,081 —

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
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 Events, Experiences Representation Total Balance — December 31, 2020 $ 2,674,038 $ 1,011,217 $ 495,924 $ 4,181,179 Acquisitions — 223,779 1,005 224,784 Impairment — (1,979 ) (1,791 ) (3,770 ) Foreign currency translation and other — 273 (2,872 ) (2,599 ) Balance — June 30, 2021 $ 2,674,038 $ 1,233,290 $ 492,266 $ 4,399,594
Summary of Company's Identifiable Intangible Assets	The following table summarizes information relating to the Company’s identifiable intangible assets as of June 30, 2021 (in thousands): Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.4 $ 990,589 $ (260,959 ) $ 729,630 Customer and client relationships 6.7 1,327,550 (960,750 ) 366,800 Internally developed technology 3.9 115,757 (52,550 ) 63,207 Other 4.3 45,422 (44,956 ) 466 2,479,318 (1,319,215 ) 1,160,103 Indefinite-lived: Trade names 343,033 — 343,033 Owned events 89,303 — 89,303 Total intangible assets $ 2,911,654 $ (1,319,215 ) $ 1,592,439 Weighted Average Gross Accumulated Carrying Amortized: Trade names 17.5 $ 970,595 $ (232,158 ) $ 738,437 Customer and client relationships 6.7 1,317,083 (907,889 ) 409,194 Internally developed technology 4.4 61,539 (46,126 ) 15,413 Other 4.3 45,317 (44,251 ) 1,066 2,394,534 (1,230,424 ) 1,164,110 lndefinite-lived: Trade names 341,272 — 341,272 Owned events 90,086 — 90,086 Total intangible assets $ 2,825,892 $ (1,230,424 ) $ 1,595,468

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Summary of Company's Investments	The following is a summary of the Company’s investments (in thousands): June 30, December 31, 2021 2020 Equity method investments $ 221,225 $ 177,663 Equity investments without readily determinable fair values 72,944 66,378 Equity investments with readily determinable fair values 869 7,037 Total investments $ 295,038 $ 251,078

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Financial Instrument Disclosure [Abstract]
Schedule of Outstanding Forward Foreign Exchange Contracts Balances	As of June 30, 2021, the Company had the following outstanding forward foreign exchange contracts (all outstanding contracts have maturities of less than 12 months from June 30, 2021) (in thousands except for exchange rates): Foreign Currency Foreign Currency Amount US Dollar Amount Weighted Average Exchange Rate Per $1 USD British Pound Sterling £35,500 in exchange for $ 48,913 £0.73 Canadian Dollar C$71,204 in exchange for $ 55,774 C$1.28 Swedish Krona kr7500 in exchange for $ 878 kr8.54 Australian Dollar AUD$14,300 in exchange for $ 10,639 AUD$1.34 Singapore Dollar S$2,600 in exchange for $ 1,932 S$1.35

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
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 June 30, 2021 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 869 $ — $ — $ 869 Forward foreign exchange contracts — 598 — 598 Total $ 869 $ 598 $ — $ 1,467 Liabilities: Contingent consideration $ — $ — $ 2 1,371 $ 21,371 Interest rate swaps — 79,546 — 79,546 Forward foreign exchange contracts — 10,966 — 10,966 Total $ — $ 90,512 $ 21,371 $ 111,883 Fair Value Measurements as of December 31, 2020 Level I Level II Level III Total Assets: Investments in equity securities with readily determinable fair values $ 7,037 $ — $ — $ 7,037 Forward foreign exchange contracts — 1,794 — 1,794 Total $ 7,037 $ 1,794 $ — $ 8,831 Liabilities: Contingent consideration $ — $ — $ 9,026 $ 9,026 Interest rate swaps — 107,909 — 107,909 Forward foreign exchange contracts — 5,023 — 5,023 Total $ — $ 112,932 $ 9,026 $ 121,958
Schedule of Change in Fair Value of Contingent Consideration	The changes in the fair value of contingent consideration were as follows (in thousands): Six Months Ended 2021 Balance at December 31, 2020 $ 9,026 Payments (2,032 ) Change in fair value 14,377 Balance at June 30, 2021 $ 21,371

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following is a summary of outstanding debt (in thousands): June 30, December 31, 2014 Credit Facilities: First Lien Term Loan (due May 2025) $ 2,801,114 $ 3,074,230 Revolving Credit Facility (due May 2024) — 163,057 Zuffa Credit Facilities: Zuffa First Lien Term Loan (due April 2026) 2,254,635 2,447,064 Other debt (2.47%-14.50% Notes due at various dates through 2030) 365,145 339,519 Total principal 5,420,894 6,023,870 Unamortized discount (24,201 ) (40,982 ) Unamortized issuance costs (46,105 ) (57,083 ) Total debt 5,350,588 5,925,805 Less: current portion (94,845 ) (212,971 ) Total long-term debt $ 5,255,743 $ 5,712,834

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2021
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 periods presented below: Period Through Basic and diluted net loss per share Numerator Consolidated Net Loss $ (518,352 ) Net loss attributable to NCI (Endeavor Operating Company Unit) (168,469 ) Net loss attributable to NCI (Endeavor Manager LLC Manager Unit) (30,285 ) Net loss attributable to EGH common shareholders $ (319,597 ) Denominator Weighted average Class A Common Shares outstanding - Basic 258,266,323 Basic and diluted loss $ (1.24 )
Schedule of Antidilutive Securities	Securities that are anti-dilutive this period Stock Option s 3,196,364 Unvested RSUs 7,479,941 Manager LLC Units 24,722,425 EOC Common Units 141,245,780 EOC Profits Interest 15,256,825

EQUITY BASED COMPENSATION (Tabl

EQUITY BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Disclosure Details Of Restricted Stock Units Activity	The following table summarizes the RSU award activity for the six months ended June 30, 2021: Time Vested RSUs Market / Market and Units Value * Units Value * Outstanding at January 1, 2021 — $ — — $ — Granted 7,214,581 $ 30.51 3,117,354 28.08 Released (728,103 ) $ 30.81 (830,857 ) 29.03 Forfeited (9,191 ) $ 30.81 (3,907 ) 27.07 Outstanding at June 30, 2021 6,477,287 $ 30.48 2,282,590 27.74 Vested and releasable at June 30, 2021 1,279,936 $ 30.53 — $ — * Weighted average grant date fair value
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	The following table summarizes the stock options award activity for the six months ended June 30, 2021: Stock Options Options Weighted Outstanding at Janu a — $ — Granted 3,213,551 $ 24.00 Forfeited or expired (17,187 ) $ 24.00 Outstanding at June 30, 2021 3,196,364 $ 24.00 Vested and exercisable at June 30, 2021 563,367 $ 24.00
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Stock Options Risk-free i r 1.02 % Expected v 41.36 % Expected l 5.73 Expected d y 0.00 %

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2021
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 three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, 2021 Owned Sports Events, Experiences & Rights Representation Total Media rights $ 162,938 $ 310,857 $ — $ 473,795 Media production, distribution and content 1,240 92,698 133,275 227,213 Events and performance 94,687 125,117 — 219,804 Talent representation and licensing — — 145,929 145,929 Marketing — — 49,028 49,028 Eliminations — — — (4,497 ) Total $ 258,865 $ 528,672 $ 328,232 $ 1,111,272 Six Months Ended June 30, 2021 Owned Sports Events, Experiences & Rights Representation Total Media rights $ 340,591 $ 633,983 $ — $ 974,574 Media production, distribution and content 3,427 177,411 192,198 373,036 Events and performance 198,328 256,888 — 455,216 Talent representation and licensing — — 292,674 292,674 Marketing — — 92,269 92,269 Eliminations — — — (6,915 ) Total $ 542,346 $ 1,068,282 $ 577,141 $ 2,180,854 Three Months Ended June 30, 2020 Owned Sports Events, Experiences Representation Total Media rights $ 103,226 $ 46,287 $ — $ 149,513 Media production, distribution and content 1,064 37,864 81,258 120,186 Events and performance 47,949 35,683 — 83,632 Talent representation and licensing — — 79,910 79,910 Marketing — — 31,672 31,672 Eliminations — — — (1,999 ) Total $ 152,239 $ 119,834 $ 192,840 $ 462,914 Six Months Ended June 30, 2020 Owned Sports Events, Experiences Representation Total Media rights $ 226,040 $ 262,936 $ — $ 488,976 Media production, distribution and content 3,200 113,762 150,999 267,961 Events and performance 155,166 411,912 — 567,078 Talent representation and licensing — — 227,887 227,887 Marketing — — 106,688 106,688 Eliminations — — — (5,279 ) Total $ 384,406 $ 788,610 $ 485,574 $ 1,653,311
Summary of Transaction Price Related to These Future Obligation	Years Ending Remainder of 2021 $ 871,028 2022 1,409,272 2023 1,252,400 2024 971,381 2025 911,711 Thereafter 578,354 $ 5,994,146
Summary of Company's Contract Liabilities	The following table presents the Company’s contract liabilities as of June 30, 2021 and December 31, 2020 (in thousands): Description December 31, Additions Deductions Acquisitions Foreign June 30, Deferred revenue - current $ 606,530 $ 1,008,801 $ (883,348 ) $ 38,267 $ 3,963 $ 774,213 Deferred revenue - noncurrent $ 19,437 $ 6,468 $ (16,787 ) $ 18,564 $ — $ 27,682

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of Revenue	Revenue Three months ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Owned Sports Properties $ 258,865 $ 152,239 $ 542,346 $ 384,406 Events, Experiences & Rights 528,672 119,834 1,068,282 788,610 Representation 328,232 192,840 577,141 485,574 Eliminations (4,497 ) (1,999 ) (6,915 ) (5,279 ) Total consolidated revenue $ 1,111,272 $ 462,914 $ 2,180,854 $ 1,653,311
Schedule of Reconciliation of Segment Profitability	Reconciliation of segment profitability Three months ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Owned Sports Properties $ 132,267 $ 65,502 $ 277,816 $ 167,796 Events, Experiences & Rights 36,800 (42,655 ) 75,850 26,468 Representation 61,685 52,036 123,168 120,649 Corporate (62,704 ) (29,046 ) (109,320 ) (83,538 ) Adjusted EBITDA 168,048 45,837 367,514 231,375 Reconciling items: Equity losses (income) losses of affiliates 1,158 1,759 (2,176 ) 1,797 Interest expense, net (83,836 ) (71,693 ) (152,187 ) (141,677 ) Depreciation and amortization (69,161 ) (84,751 ) (136,397 ) (165,198 ) Equity-based compensation expense (387,017 ) (9,204 ) (403,508 ) (16,975 ) Merger, acquisition and earn-out (14,199 ) 859 (25,184 ) (9,303 ) Certain legal costs (574 ) (3,357 ) (4,526 ) (6,159 ) Restructuring, severance and impairment (4,026 ) (195,305 ) (4,433 ) (212,247 ) Fair value adjustment - equity investments 5,905 (2,950 ) 13,704 (5,759 ) COVID-19 — (2,606 ) — (12,113 ) Other (28,334 ) 19,610 (41,911 ) 43,595 Loss before income taxes and equity losses of affiliate s $ (412,036 ) $ (301,801 ) $ (389,104 ) $ (292,664 )

RELATED PARTY TRANSACTIONS (Ta

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The Company has the following related party transactions as of June 30, 2021 and December 31, 2020 and for the three and six months ended June 30, 2021 and 2020 (in thousands): June 30, December 31, Other current assets $ 9,071 $ 5,572 Other assets 4,670 1,400 Current liabilities — 1,356 Other current liabilities 657 969 Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Revenue $ 6,039 $ 3,093 $ 13,039 $ 5,178 Direct operating costs 724 (80 ) 2,857 1,972 Selling, general and administrative expenses 3,304 1,445 4,430 10,261 Other income, net 875 875 1,750 1,750

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	May 03, 2021	Jun. 30, 2021
Subsidiary or Equity Method Investee [Line Items]
Proceeds from issuance initial public offering and warrants		$ 1,886.6
Proceeds from issaunce of warrants and shares used to acquire equity interest of the minorityunitholders		$ 835.7
Percentage of equity interest acquired in subsidiary		100.00%
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] | Existing Investor [Member]
Subsidiary or Equity Method Investee [Line Items]
Number of shares issued		18,206,250
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

DESCRIPTION OF BUSINESS AND O_4

DESCRIPTION OF BUSINESS AND ORGANIZATION - Summary Of Company's Certificate Of Incorporation (Detail)	6 Months Ended
	Jun. 30, 2021$ / shares
Class A common stock [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001
Votes	1
Economic Rights	Yes
Class B common stock [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001
Votes	None
Economic Rights	Yes
Class C common stock [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001
Votes	None
Economic Rights	Yes
Class X common stock [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001
Votes	1
Economic Rights	None
Class Y common stock [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.00001
Votes	20
Economic Rights	None

IMPACT OF THE GLOBAL COVID-19_2

IMPACT OF THE GLOBAL COVID-19 PANDEMIC - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Impact Of The Global Covid Nineteen Pandemic [Line Items]
Cash and cash equivalents, Carrying value	$ 869,775	$ 1,008,485
Endeavor China [Member] | Cash Subject To Restriction Under The Operating Agreement [Member]
Impact Of The Global Covid Nineteen Pandemic [Line Items]
Cash and cash equivalents, Carrying value	75,000
OLE [Member] | Cash Subject To Restriction Under The Operating Agreement [Member]
Impact Of The Global Covid Nineteen Pandemic [Line Items]
Cash and cash equivalents, Carrying value	$ 75,000

ACQUISITIONS AND DECONSOLIDAT_3

ACQUISITIONS AND DECONSOLIDATION - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 20, 2020	Jan. 01, 2020	Jan. 31, 2020	Jun. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage					30.00%
Goodwill				$ 4,399,594	$ 4,181,179
Equity Method Investment, Ownership Percentage		50.00%
Deconsolidation, Gain (Loss), Amount		$ 8,100
On Location Events, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred			$ 441,100
Cash consideration			$ 366,400
Business Acquisition, Percentage of Voting Interests Acquired			13.50%
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable			$ 65,200
Business Combination, Consideration Transferred, Contingent Premium Payment			$ 9,500		$ 41,000
Share Price Per Unit Percentage			32.00%
Business Acquisition, Transaction Costs				13,700
Goodwill				$ 387,542
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				10 years 8 months 12 days
Equity Method Investment, Ownership Percentage			44.90%
On Location Events, LLC [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Finite-lived contract based intangible asset				$ 75,400
Other 2020 Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 37,000
Business Acquisition, Percentage of Voting Interests Acquired	50.00%
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	50.00%
Finite-lived contract based intangible asset	$ 46,400
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years
Equity Securities, FV-NI, Unrealized Gain (Loss)	$ 27,100
Other 2020 Acquisition [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Goodwill	$ 8,600
FlightScope and NCSA [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred				232,600
Business acquisitions, proforma revenue				14,700
Business acquisitions, proforma net income				1,700
FlightScope and NCSA [Member] | Selling, General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs				4,200
FlightScope [Member]
Business Acquisition [Line Items]
Goodwill				$ 30,271
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				4 years 4 months 24 days
NCSA [Member]
Business Acquisition [Line Items]
Goodwill				$ 193,508
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				5 years 2 months 12 days
NCSA [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Finite-lived contract based intangible asset				$ 21,100

ACQUISITIONS AND DECONSOLIDAT_4

ACQUISITIONS AND DECONSOLIDATION - Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed in the Business Combination (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Intangible assets:
Goodwill	$ 4,399,594	$ 4,181,179
Non-redeemable non-controlling interest	(65,200)
On Location Events LLC [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	45,230
Restricted cash	86
Accounts receivable	10,316
Deferred costs	99,184
Other current assets	53,893
Property and equipment	4,361
Operating lease right-of-use assets	3,509
Other assets	74,193
Intangible assets:
Goodwill	387,542
Accounts payable and accrued expenses	(55,927)
Other current liabilities	(28,224)
Deferred revenue	(175,790)
Debt	(217,969)
Operating lease liabilities	(3,509)
Other lliabilities	(24,377)
Non-redeemable non-controlling interest	(5,635)
Net assets acquired	441,102
On Location Events LLC [Member] | Trade names [Member]
Intangible assets:
Intangible assets	75,400
On Location Events LLC [Member] | Customer and client relationships [Member]
Intangible assets:
Intangible assets	198,819
FlightScope [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	1,042
Accounts receivable	475
Deferred costs	94
Other current assets	1,640
Property and equipment	1,090
Right of use assets	1,272
Other assets	166
Intangible assets:
Goodwill	30,271
Accounts payable and accrued expenses	(806)
Other current liabilities	(187)
Deferred revenue	(631)
Operating lease liability	(1,272)
Other lliabilities	(15,346)
Net assets acquired	35,908
FlightScope [Member] | Customer and client relationships [Member]
Intangible assets:
Intangible assets	2,700
FlightScope [Member] | Internally developed software [Member]
Intangible assets:
Intangible assets	15,400
NCSA [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	3,783
Accounts receivable	5,619
Deferred costs	1,096
Other current assets	8,856
Property and equipment	2,804
Other assets	5,472
Intangible assets:
Goodwill	193,508
Accounts payable and accrued expenses	(21,385)
Other current liabilities	(8,608)
Deferred revenue	(37,636)
Other lliabilities	(25,014)
Net assets acquired	196,695
NCSA [Member] | Trade names [Member]
Intangible assets:
Intangible assets	21,100
NCSA [Member] | Customer and client relationships [Member]
Intangible assets:
Intangible assets	10,000
NCSA [Member] | Internally developed software [Member]
Intangible assets:
Intangible assets	$ 37,100

SUPPLEMENTARY DATA - Additional

SUPPLEMENTARY DATA - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Supplementary Data [Abstract]
Amortization of content costs	$ 62.6	$ 9.2	$ 73.3	$ 25.1
Amortization of content costs, Monetized on a title-by-title basis	60.2	7.4	68.8	21.6
Amortization of content costs, Monetized as a film group	$ 2.4	$ 1.8	$ 4.5	$ 3.5

SUPPLEMENTARY DATA - Summary of

SUPPLEMENTARY DATA - Summary of Unamortized Content Costs (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Film, Disclosures [Abstract]
Licensed program rights, net of accumulated amortization	$ 32,181	$ 19,793
Produced programming:
Released, net of accumulated amortization	5,190	4,806
In production	603,869	314,214
In development	53,632	37,392
Content cost monetized on a title-by-title basis	675,163	358,207
Content cost monetized as a film group	19,709	17,998
Total content costs	$ 694,872	$ 376,205

SUPPLEMENTARY DATA - Summary _2

SUPPLEMENTARY DATA - Summary of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Accrued Liabilities, Current [Abstract]
Accrued operating expenses	$ 184,115	$ 155,142
Payroll, bonuses and benefits	167,730	100,630
Other	79,148	66,977
Total accrued liabilities	$ 430,993	$ 322,749

SUPPLEMENTARY DATA - Summary _3

SUPPLEMENTARY DATA - Summary of Allowance for Doubtful Accounts (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Allowance For Doubtful Accounts [Abstract]
Balance at Beginning of Year	$ 67,975
Additions/Charged (Credited) to Costs and Expenses	2,378
Deductions	(6,352)
Foreign Exchange	58
Balance at End of Period	$ 64,059

SUPPLEMENTARY DATA - Summary _4

SUPPLEMENTARY DATA - Summary of Supplemental Cash Flow (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Supplemental information:
Cash paid for interest	$ 102,393	$ 126,995
Cash payments for income taxes	20,976	23,073
Non-cash investing and financing activities:
Capital expenditures included in accounts payable and accrued liabilities	8,985	3,071
Contingent consideration provided in connection with acquisitions		9,947
Accretion of redeemable non-controlling interests	(596)	(8,101)
Accrued redemption of units included in accrued liabilities and other current liabilities		9,255
Establishment and acquisition of non-controlling interests	3,087,301
Establishment of tax receivable agreements liability	32,081
Commercial Paper [Member]
Non-cash investing and financing activities:
Issuance of promissory note		15,885
Common Class A [Member]
Non-cash investing and financing activities:
Issuance of Class A Common Units		$ 26,476

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Intangible asset amortization expense	$ 46.6	$ 63.5	$ 92.4	$ 123.5
Goodwill impairment loss			137.3
Impairment charges			38
Events Experiences And Rights [Member]
Impairment charges			31.8
Representation [Member]
Impairment charges			$ 6.2

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Summary of Changes in the Carrying Value of Goodwill (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Goodwill [Line Items]
Balance — December 31, 2020	$ 4,181,179
Acquisitions	224,784
Impairment	(3,770)
Foreign currency translation and other	(2,599)
Balance — June 30, 2021	4,399,594
Owned Sports Properties [Member]
Goodwill [Line Items]
Balance — December 31, 2020	2,674,038
Acquisitions	0
Impairment	0
Foreign currency translation and other	0
Balance — June 30, 2021	2,674,038
Events, Experiences & Rights [Member]
Goodwill [Line Items]
Balance — December 31, 2020	1,011,217
Acquisitions	223,779
Impairment	(1,979)
Foreign currency translation and other	273
Balance — June 30, 2021	1,233,290
Representation [Member]
Goodwill [Line Items]
Balance — December 31, 2020	495,924
Acquisitions	1,005
Impairment	(1,791)
Foreign currency translation and other	(2,872)
Balance — June 30, 2021	$ 492,266

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Summary of Company's Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Trade Names, Gross	$ 990,589	$ 970,595
Total Amortized Gross	2,479,318	2,394,534
Total Intangible Assets Gross	2,911,654	2,825,892
Accumulated Amortization	(1,319,215)	(1,230,424)
Carrying Value	1,160,103	1,164,110
Total Intangible Assets Carrying Value	1,592,439	1,595,468	$ 1,595,468
Indefinite-Lived Trade Names	343,033	341,272
Owned events [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Owned Events	$ 89,303	$ 90,086
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	17 years 4 months 24 days	17 years 6 months
Accumulated Amortization	$ (260,959)	$ (232,158)
Carrying Value	$ 729,630	$ 738,437
Customer and client relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	6 years 8 months 12 days	6 years 8 months 12 days
Total Amortized Gross	$ 1,327,550	$ 1,317,083
Accumulated Amortization	(960,750)	(907,889)
Carrying Value	$ 366,800	$ 409,194
Internally developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	3 years 10 months 24 days	4 years 4 months 24 days
Total Amortized Gross	$ 115,757	$ 61,539
Accumulated Amortization	(52,550)	(46,126)
Carrying Value	$ 63,207	$ 15,413
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Estimated Useful Life (in years)	4 years 3 months 18 days	4 years 3 months 18 days
Total Amortized Gross	$ 45,422	$ 45,317
Accumulated Amortization	(44,956)	(44,251)
Carrying Value	$ 466	$ 1,066

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Detail) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended		6 Months Ended
	May 31, 2020	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Jan. 01, 2020
Schedule of Held-to-maturity Securities [Line Items]
Company's ownership of its equity method investments								50.00%
Equity method investments, Other-than-temporary impairment charges recorded					$ 5,900,000
Equity method investments, Net proceeds from sale	$ 83,000,000		$ 0
Equity method investment without Readily Determinable Fair Values, gain from sale recorded	$ 3,000,000		6,100,000	$ 1,400,000	6,100,000	$ 3,700,000
Equity investments without readily determinable fair values, Impairment Loss recorded						2,600,000
Equity investments with readily determinable fair values, Amount		$ 900,000	900,000		900,000		$ 7,000,000
Gains (losses) recorded, Due to the change in fair value in other (expense) income			5,200,000	900,000	1,400,000	900,000
Net loss		$ (518,352)	$ (516,767,000)	$ (495,765,000)	$ (514,391,000)	(547,026,000)
Percentage of ownership sold	90.00%
LeafieldImg College [Member]
Schedule of Held-to-maturity Securities [Line Items]
Company's ownership of its equity method investments		42.30%	42.30%		42.30%
Equity method investments, Net proceeds from sale					$ 107,400,000
Net loss					$ 61,500,000	$ 207,500,000
Maximum [Member]
Schedule of Held-to-maturity Securities [Line Items]
Company's ownership of its equity method investments		50.00%	50.00%		50.00%
Equity method investments, Net proceeds from sale					$ 11,500,000
Minimum [Member]
Schedule of Held-to-maturity Securities [Line Items]
Company's ownership of its equity method investments		5.00%	5.00%		5.00%
Equity method investments, Net proceeds from sale					$ 4,800,000

INVESTMENTS - Summary of Compan

INVESTMENTS - Summary of Company's Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Equity method investments	$ 221,225	$ 177,663
Equity investments without readily determinable fair values	72,944	66,378
Equity investments with readily determinable fair values	869	7,037
Total investments	$ 295,038	$ 251,078

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Financial Instrument [Line Items]
Outstanding forward foreign exchange contracts maturities			12 months
Designated As Cash Flow Hedge [Member] | Forward Foreign Exchange Contracts [Member]
Financial Instrument [Line Items]
Recognized net gains (losses) in accumulated other comprehensive loss	$ 1.6	$ 0.9	$ 0.2	$ (2.2)
Reclassification of gains or losses into income (loss)	0	0	0	0
Designated As Cash Flow Hedge [Member] | Interest Rate Swap [Member]
Financial Instrument [Line Items]
Recognized net gains (losses) in accumulated other comprehensive loss	1.8	12.5	13.3	(92.5)
Reclassification of gains or losses into income (loss)	7.6	5.5	14.9	6.9
Other Nonoperating Income (Expense) [Member] | Forward Foreign Exchange Contracts [Member]
Financial Instrument [Line Items]
Net Gain (Loss) on foreign exchange contracts	2.2	11.1	(9.2)	13.2
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	$ 1	$ 0.5	$ 0.8	$ 1.2

FINANCIAL INSTRUMENTS - Schedul

FINANCIAL INSTRUMENTS - Schedule of Outstanding Forward Foreign Exchange Contracts Balances (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)	Jun. 30, 2021GBP (£)	Jun. 30, 2021CAD ($)	Jun. 30, 2021EUR (€)	Jun. 30, 2021AUD ($)	Jun. 30, 2021SGD ($)	Jun. 30, 2020USD ($)
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount	$ 5,156						$ 5,730
British Pound Sterling [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount | £		£ 35,500
US Dollar Amount	$ 48,913
Weighted Average Exchange Rate Per $1 USD	0.73
Canadian Dollar [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount			$ 71,204
US Dollar Amount	$ 55,774
Weighted Average Exchange Rate Per $1 USD	1.28
Swedish Krona [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount | €				€ 7,500
US Dollar Amount	$ 878
Weighted Average Exchange Rate Per $1 USD	8.54
Australian Dollar [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount					$ 14,300
US Dollar Amount	$ 10,639
Weighted Average Exchange Rate Per $1 USD	1.34
Singapore Dollar [Member]
Schedule Of Outstanding Forward Foreign Exchange Contracts Balances [Line Items]
Foreign Currency Amount						$ 2,600
US Dollar Amount	$ 1,932
Weighted Average Exchange Rate Per $1 USD	1.35

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Transfers of assets or liabilities between fair value measurement classifications	$ 0
Foreign Current Derivatives [Member] | Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	600	$ 1,800
Foreign Current Derivatives [Member] | Other Long Term Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	6,800	700
Foreign Current Derivatives [Member] | Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency derivatives	4,200	4,300
Interest Rate Swap [Member] | Other Long Term Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the interest rate swaps	$ 79,500	$ 107,900

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Fair Value Of Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Liabilities:
Contingent consideration	$ 21,371	$ 9,026
Fair Value, Recurring [Member]
Assets:
Investments in equity securities with readily determinable fair values	869		$ 7,037
Forward foreign exchange contracts	598		1,794
Total	1,467		8,831
Liabilities:
Contingent consideration	21,371		9,026
Interest rate swaps	79,546		107,909
Forward foreign exchange contracts	10,966		5,023
Total	111,883		121,958
Fair Value, Recurring [Member] | Level I [Member]
Assets:
Investments in equity securities with readily determinable fair values	869		7,037
Total	869		7,037
Fair Value, Recurring [Member] | Level II [Member]
Assets:
Forward foreign exchange contracts	598		1,794
Total	598		1,794
Liabilities:
Interest rate swaps	79,546		107,909
Forward foreign exchange contracts	10,966		5,023
Total	90,512		112,932
Fair Value, Recurring [Member] | Level III [Member]
Liabilities:
Contingent consideration			9,026
Total	$ 21,371		$ 9,026

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Change in Fair Value of Contingent Consideration (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Schedule Of Change In The Fair Value Of Contingent Consideration [Line Items]
Balance at December 31, 2020	$ 9,026
Payments	(2,032)
Change in fair value	14,377
Balance at June 30, 2021	$ 21,371

DEBT - Additional Information (

DEBT - Additional Information (Detail) - USD ($) $ in Thousands	Aug. 31, 2021	Jun. 29, 2021	Jul. 31, 2021	Apr. 30, 2021	Jan. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Feb. 28, 2021
Debt Instrument [Line Items]
Outstanding letters of credit							$ 0
Long-term debt						$ 5,350,588	5,925,805
Redeemable non-controlling interests						$ 179,140	168,254
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit maturity date						May 2024
Outstanding letters of credit		$ 0
Repayment of line of credit		163,100
2014 Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit						$ 25,300	24,800
2014 Credit Facilities [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit maturity date				May 2024
2014 Credit Facilities [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit maturity date				May 2023
Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Outstanding letters of credit						10,000	10,000
Repayment of line of credit		180,200
Redemption premium paid		0
New First Lien Term Loan [Member]
Debt Instrument [Line Items]
Line of credit interest rate description					25 basis point step-down to 2.75% for LIBOR loans
Line of credit leverage ratio					3.5-to-1
New First Lien Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Line of credit interest rate description					interest rate margin by 25 basis points to 3.00% for LIBOR loans
New First Lien Term Loan [Member] | LIBOR Floor [Member]
Debt Instrument [Line Items]
Line of credit interest rate description					reduced the LIBOR floor by 25 basis points to 0.75%
OLE Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Outstanding letters of credit						$ 0	0
First lien leverage ratio						3
Long-term debt						$ 2,000
Maximum borrowing capacity	$ 20,000
Line of Credit Capacity	$ 42,900
Percentage of revolving commitments						40.00%
Receivables Purchase Agreement [Member]
Debt Instrument [Line Items]
Long-term debt						$ 57,000	83,700
Endeavor Content Capital Facility [Member]
Debt Instrument [Line Items]
Outstanding letters of credit						0
Maximum borrowing capacity							200,000	$ 325,000
Line of credit						$ 209,600	$ 153,900
Zuffa Secured Commercial Loans [Member]
Debt Instrument [Line Items]
Covenant compliance						Zuffa was in compliance with its financial debt covenant	Zuffa was in compliance with its financial debt covenant
2014 Credit Facilities and Zuffa Credit Facilities [Member]
Debt Instrument [Line Items]
Cash							$ 63,300
Liabilities for redemption of units and future incentive awards							53,900
Deferred compensation share-based arrangements, liability, classified							11,900
Redeemable non-controlling interests							28,400
Debt instrument fair value						$ 5,000,000	$ 5,300,000
Repayment of line of credit		256,700
2014 Credit Facilities and Zuffa Credit Facilities [Member] | Endeavor Group Holdings
Debt Instrument [Line Items]
Cash						76,400
Notes payable						$ 3,900
2014 Credit Facilities and Zuffa Credit Facilities [Member] | Loss On Extinguishment Of Debt [Member]
Debt Instrument [Line Items]
Redemption premium paid		$ 28,600
2014 Credit Facilities and Zuffa Credit Facilities [Member] | Maximum [Member]
Debt Instrument [Line Items]
Outstanding borrowings was not applicable to borrowing capacity						thirty-five percent
EDR Credit Facilities And Zuffa Credit Facilities [Member] | EDR Endeavor Group Holdings [Member]
Debt Instrument [Line Items]
Tax receivable agreements liability						$ 32,100
Subsequent Event [Member] | Endeavor Content Capital Facility [Member]
Debt Instrument [Line Items]
Line of Credit Capacity			$ 430,000

DEBT - Summary of Outstanding D

DEBT - Summary of Outstanding Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total principal	$ 5,420,894	$ 6,023,870
Unamortized discount	(24,201)	(40,982)
Unamortized issuance costs	(46,105)	(57,083)
Total debt	5,350,588	5,925,805
Less: current portion	(94,845)	(212,971)
Total long-term debt	5,255,743	5,712,834
First Lien Term Loan (due May 2025) [Member]
Debt Instrument [Line Items]
Total principal	2,801,114	3,074,230
Revolving Credit Facility (due May 2023) [Member]
Debt Instrument [Line Items]
Total principal	0	163,057
Zuffa First Lien Term Loan (due April 2026) [Member]
Debt Instrument [Line Items]
Total principal	2,254,635	2,447,064
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member]
Debt Instrument [Line Items]
Total principal	$ 365,145	$ 339,519

DEBT - Summary of Outstanding_2

DEBT - Summary of Outstanding Debt (Parenthetical) (Detail)	6 Months Ended
	Jun. 30, 2021
First Lien Term Loan (due May 2025) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	May 2025
Revolving Credit Facility (due May 2023) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	May 2024
Zuffa First Lien Term Loan (due April 2026) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	April 2026
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member]
Debt Instrument [Line Items]
Line of credit maturity date	2030
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit interest rate	14.50%
Other Debt (2.47%-14.50% Notes due at various dates through 2030) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit interest rate	2.47%

MEMBERS' EQUITY - Additional I

MEMBERS' EQUITY - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	Jan. 31, 2020	Mar. 31, 2020	Jun. 30, 2021	Dec. 31, 2020
Profit units issued				314,123,415
Payment of a distribution to non controlling interest		$ 195,200	$ 835,683
Retained distribution amount		$ 135,000
Silver Lake [Member]
Common units issued		8,766,738
Proceeds from issuance of common units		$ 26,500
Silver Lake [Member] | Convertible Promissory Note [Member]
Proceeds from issuance of convertible promissory note		15,900
Zuffa [Member]
Payment of a distribution to non controlling interest	$ 300,000	195,200
Authorized distribution amount		201,900
Deferred distribution amount		$ 6,700
Common Class A [Member]
Common units issued				2,149,218,614
Common units outstanding				2,149,218,614
Common unit par or stated value per share				$ 0

REDEEMABLE NON-CONTROLLING INTE

REDEEMABLE NON-CONTROLLING INTERESTS - Additional Information (Detail) $ in Millions	Jun. 25, 2021USD ($)	Jul. 31, 2018USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2021USD ($)	Feb. 28, 2021	Dec. 31, 2020USD ($)	Mar. 31, 2018USD ($)
Redeemable Noncontrolling Interest [Line Items]
Premium payable				$ 41
Noncontrolling interest, fair value				$ 65.2
Proceeds from noncontrolling interests		$ 9.7	$ 75
Contribution Expense			$ 6.9
Minority interest ownership percentage				34.00%	20.00%
Equity interest in acquiree, percentage						30.00%
EBIT DA multiplication factor				7.5
Commitement to contribute capital additionally							$ 125
Companys funding obligation							12.5
Noncontrolling Interest [Member]
Redeemable Noncontrolling Interest [Line Items]
Companys funding obligation							$ 112.5
OLE [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value				$ 49		$ 45
Number of equity holders agreed to fund to subsidiary	32
Aggregate pro-rata capital contribution	$ 40
Amount funded as pro-rata capital contribution from parent	34.6
Amount funded as pro-rata capital contribution from equity holders	$ 5.4
China Subsidiary [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value				85.1		91.4
Zuffa [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value				9.7		9.7
Frieze [Member]
Redeemable Noncontrolling Interest [Line Items]
Temporary equity, estimated redemption value				$ 22.7		$ 22.2

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Earnings Per Share and Weighted Average Shares Outstanding (Detail) - USD ($)	2 Months Ended	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021		Jun. 30, 2020	Jun. 30, 2021		Jun. 30, 2020
Numerator
Consolidated Net Loss	$ (518,352)	$ (516,767,000)		$ (495,765,000)	$ (514,391,000)		$ (547,026,000)
Net loss attributable to NCI (Endeavor Operating Company Unit)	(168,469)	(190,354,000)		(29,211,000)	(163,108,000)		(25,516,000)
Net loss attributable to NCI (Endeavor Manager LLC Manager Unit)	(30,285)
Net loss attributable to EGH common shareholders	$ (319,597)	$ (319,597,000)		$ 0	$ (319,597,000)		$ 0
Denominator
Weighted average Class A Common Shares outstanding - Basic	258,266,323
Basic and diluted net loss per share	$ (1.24)	$ (1.24)	[1]		$ (1.24)	[1]
[1]	Basic and diluted loss per share of Class A common stock is applicable only for the period from May 1, 2021 through June 30, 2021, which is the period following the initial public offering (“IPO”) and the related Reorganization Transactions (as defined in Note 1 to the unaudited 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)	2 Months Ended
	Jun. 30, 2021shares
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	3,196,364
Unvested Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	7,479,941
Manager LLC Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	24,722,425
EOC Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	141,245,780
EOC Profits Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	15,256,825

EQUITY BASED COMPENSATION - Sum

EQUITY BASED COMPENSATION - Summary Of Restricted Stock Units (Detail) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding beginning balances	0
Outstanding beginning balances | $ / shares	$ 0
Granted,Unites	3,117,354
Granted,Value | $ / shares	$ 28.08
Outstanding balances at end	2,282,590
Outstanding balances at end | $ / shares	$ 27.74
Time Vested Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding beginning balances	0
Outstanding beginning balances | $ / shares	$ 0
Granted,Unites	7,214,581
Granted,Value | $ / shares	$ 30.51
Forfeited, Units	(9,191)
Forfeited,Value | $ / shares	$ 30.81
Release,Units	(728,103)
Released,Value | $ / shares	$ 30.81
Vested and releasable,Units	1,279,936
Vested and releasable,value | $	$ 30.53
Outstanding balances at end	6,477,287
Outstanding balances at end | $ / shares	$ 30.48
Market Vested Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeited, Units	(3,907)
Forfeited,Value | $ / shares	$ 27.07
Release,Units	(830,857)
Released,Value | $ / shares	$ 29.03
Vested and releasable,Units	0
Vested and releasable,value | $	$ 0

EQUITY BASED COMPENSATION - s_2

EQUITY BASED COMPENSATION - summary of Share Based Compensation Arrangements By Share Based Payment Award (Detail) - Share-based Payment Arrangement, Option [Member]	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding balances at beginning | shares	0
Granted | shares	3,213,551
Forfeited or expired | shares	(17,187)
Outstanding balances at end | shares	3,196,364
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares	563,367
Outstanding balances at beginning | $ / shares	$ 0
Granted | $ / shares	24
Forfeited or expired | $ / shares	24
Outstanding balances at end | $ / shares	24
Vested and exercisable | $ / shares	$ 24

EQUITY BASED COMPENSATION - Sch

EQUITY BASED COMPENSATION - Schedule Of Share Based Payment Award Stock Options Valuation Assumptions (Detail)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Risk-free interest rate	1.02%
Expected volatility	41.36%
Expected life (in years)	5 years 8 months 23 days
Expected dividend yield	0.00%

EQUITY BASED COMPENSATION - Add

EQUITY BASED COMPENSATION - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	May 03, 2021	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocation of share based compensation accelarated costs			$ 251.9
Share based compensation arrangement, number of shares vested	0.3333333
Certain Put Right Arrangements [Member] | Redeemable Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of outstanding put rights				$ 5.7
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			3,117,354
Two Thousand And Twenty One Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares reserved for future issuance		21,700,000	21,700,000
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.
Share based compensation by share based payment award options and equity instruments other than options vested grant date fair value		$ 70	$ 70
Share based compensation by share based payment award options and equity instruments other than options vested aggregate intrinsic value			37.2
Share based compensation by share based payment award options and equity instruments other than options, Outstanding		$ 254.3	$ 254.3
Two Thousand And Twenty One Incentive Award Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement, vesting period			2 years
Two Thousand And Twenty One Incentive Award Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement, vesting period			5 years
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		$ 9.54	$ 9.54
Two Thousand And Twenty One Incentive Award Plan [Member] | Restricted Stock Units And Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense		$ 111.4
Share based compensation by share based payment arrangment unrecognized compensation		194.9	$ 194.9
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition			2 years 18 days
Two Thousand And Twenty One Incentive Award Plan [Member] | Restricted Stock Units And Employee Stock Options [Member] | Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense			$ 111.4
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		23.5	$ 23.5
Share based compensation by share based payment arrangment unrecognized compensation				$ 285.7
Share based compensation by share based payment arrangement unrecognized compensation remaining period for recognition			2 years 6 months 25 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
Share based compensation arrangement, expiration period			10 years
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
Ceo And Executive Chairman Market Based Incentive Awards [Member] | Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member] | Common Class A [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	520,834
Termination of Put Right Arrangements After IPO [Member] | Certain Put Right Arrangements [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reversal of related equity based compensation		$ 4	$ 4

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Income taxes	$ 60,918	$ (4,049)	$ 66,003	$ 44,555
Income from continuing operations	$ (412,036)	$ (301,801)	$ (389,104)	$ (292,664)
Effective income tax rate	1.30%	14.80%	17.00%	15.20%
Unrecognized tax benefits	$ 36,300		$ 36,300		$ 34,400
Tax Receivable Agreement [Member]
Percentage of realized tax benefits payable pursuant to an agreement			85.00%
Tax liability pursuant to an agreement	$ 32,000		$ 32,000

REVENUE - Summary Of Company's

REVENUE - Summary Of Company's Revenue Disaggregated By Primary Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 1,111,272	$ 462,914	$ 2,180,854	$ 1,653,311
Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	258,865	152,239	542,346	384,406
Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	528,672	119,834	1,068,282	788,610
Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	328,232	192,840	577,141	485,574
Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue	(4,497)	(1,999)	(6,915)	(5,279)
Eliminations [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Eliminations [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Eliminations [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Media Rights [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	473,795	149,513	974,574	488,976
Media Rights [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	162,938	103,226	340,591	226,040
Media Rights [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	310,857	46,287	633,983	262,936
Media Rights [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	227,213	120,186	373,036	267,961
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,240	1,064	3,427	3,200
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	92,698	37,864	177,411	113,762
Media Production, Distribution And Content [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	133,275	81,258	192,198	150,999
Events And Performance [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	219,804	83,632	455,216	567,078
Events And Performance [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	94,687	47,949	198,328	155,166
Events And Performance [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	125,117	35,683	256,888	411,912
Events And Performance [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Talent Representation And Licensing [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	145,929	79,910	292,674	227,887
Talent Representation And Licensing [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Talent Representation And Licensing [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Talent Representation And Licensing [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	145,929	79,910	292,674	227,887
Marketing [Member] | Reportable Subsegments [Member]
Disaggregation of Revenue [Line Items]
Revenue	49,028	31,672	92,269	106,688
Marketing [Member] | Reportable Subsegments [Member] | Owned Sports Properties [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Marketing [Member] | Reportable Subsegments [Member] | Events, Experiences & Rights [Member]
Disaggregation of Revenue [Line Items]
Revenue	0		0
Marketing [Member] | Reportable Subsegments [Member] | Representation [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 49,028	$ 31,672	$ 92,269	$ 106,688

REVENUE - Summary Of Transactio

REVENUE - Summary Of Transaction Price Related To These Future Obligation (Detail) $ in Thousands	Jun. 30, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 5,994,146
Remainder of 2021
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	871,028
2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	1,409,272
2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	1,252,400
2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	971,381
2025
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	911,711
Thereafter
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 578,354

REVENUE - Summary Of Company'_2

REVENUE - Summary Of Company's Contract Liabilities (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Contract with Customer, Liability [Abstract]
Beginning Balance	$ 606,530
Additions	1,008,801
Deductions	(883,348)
Acquisitions	38,267
Foreign Exchange	3,963
Ending Balance	774,213
Beginning Balance	19,437
Additions	6,468
Deductions	(16,787)
Acquisitions	18,564
Ending Balance	$ 27,682

REVENUE - Additional Informatio

REVENUE - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Revenues	$ 9.9	$ 11	$ 23	$ 21.8

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue, Major Customer [Line Items]
Revenues	$ 1,111,272	$ 462,914	$ 2,180,854	$ 1,653,311
Owned Sports Properties [Member]
Revenue, Major Customer [Line Items]
Revenues	258,865	152,239	542,346	384,406
Representation [Member]
Revenue, Major Customer [Line Items]
Revenues	328,232	192,840	577,141	485,574
Operating Segments [Member] | Owned Sports Properties [Member]
Revenue, Major Customer [Line Items]
Revenues	258,865	152,239	542,346	384,406
Operating Segments [Member] | Events Experiences & Rights [Member]
Revenue, Major Customer [Line Items]
Revenues	528,672	119,834	1,068,282	788,610
Operating Segments [Member] | Representation [Member]
Revenue, Major Customer [Line Items]
Revenues	328,232	192,840	577,141	485,574
Eliminations [Member]
Revenue, Major Customer [Line Items]
Revenues	$ (4,497)	$ (1,999)	$ (6,915)	$ (5,279)

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Reconciliation of Segment Profitability (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Depreciation and amortization			$ (136,397)	$ (165,198)
Loss before income taxes and equity losses of affiliates	$ (412,036)	$ (301,801)	(389,104)	(292,664)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted earnings before interest, taxes, depreciation, and amortization	168,048	45,837	367,514	231,375
Equity losses (income) losses of affiliates	1,158	1,759	(2,176)	1,797
Interest expense, net	(83,836)	(71,693)	(152,187)	(141,677)
Depreciation and amortization	(69,161)	(84,751)	(136,397)	(165,198)
Equity-based compensation expense	(387,017)	(9,204)	(403,508)	(16,975)
Merger, acquisition and earn-out costs	(14,199)	859	(25,184)	(9,303)
Certain legal costs	(574)	(3,357)	(4,526)	(6,159)
Restructuring, severance and impairment	(4,026)	(195,305)	(4,433)	(212,247)
Fair value adjustment - equity investments	5,905	(2,950)	13,704	(5,759)
COVID-19 related costs	0	(2,606)	0	(12,113)
Other	(28,334)	19,610	(41,911)	43,595
Loss before income taxes and equity losses of affiliates	(412,036)	(301,801)	(389,104)	(292,664)
Operating Segments [Member] | Owned Sports Properties [Member]
Segment Reporting Information [Line Items]
Adjusted earnings before interest, taxes, depreciation, and amortization	132,267	65,502	277,816	167,796
Operating Segments [Member] | Events, Experiences & Rights [Member]
Segment Reporting Information [Line Items]
Adjusted earnings before interest, taxes, depreciation, and amortization	36,800	(42,655)	75,850	26,468
Operating Segments [Member] | Representation [Member]
Segment Reporting Information [Line Items]
Adjusted earnings before interest, taxes, depreciation, and amortization	61,685	52,036	123,168	120,649
Eliminations [Member]
Segment Reporting Information [Line Items]
Adjusted earnings before interest, taxes, depreciation, and amortization	$ (62,704)	$ (29,046)	$ (109,320)	$ (83,538)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) € in Millions, $ in Billions	May 31, 2021EUR (€)	Dec. 31, 2020EUR (€)	Jul. 31, 2019EUR (€)	Mar. 31, 2015	Jun. 30, 2021USD ($)	Feb. 28, 2021
Minority interest ownership percentage					34.00%	20.00%
Purchase Or Guarantee Agreements [Member]
Increase in commitment amount | $					$ 1.3
Zuffa [Member]
New claims filed, number				5
UFC Fighters [Member]
New claims filed, number				11
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			€ 1,592.2
Breach of Competition Law [Member] | Ten Other Clubs [Member]
Loss contingency, damages sought, value		€ 92.1
Breach of Competition Law [Member] | Three Football Clubs [Member]
Loss contingency, damages sought, value			€ 554.6
Breach of Competition Law [Member] | Four Additional Football Club [Member]
Loss contingency, damages sought, value		€ 251.5

RELATED PARTY TRANSACTIONS - A

RELATED PARTY TRANSACTIONS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Revenue	$ 6,039	$ 3,093	$ 13,039	$ 5,178
Related party costs	724	80	2,857	1,972
Euroleague [Member]
Due from related parties	5,700		5,700		$ 700
Due to related parties	0		0		$ 1,000
Representation and Technical Services [Member] | Euroleague [Member]
Revenue	2,400	4,700	100	(2,400)
Production Services [Member] | Euroleague [Member]
Revenue	3,900	6,500	2,700	4,600
Gaming Rights [Member] | Euroleague [Member]
Related party costs	$ 500	$ 2,300	$ 200	$ 1,200

RELATED PARTY TRANSACTIONS - S

RELATED PARTY TRANSACTIONS - Schedule of Related Party Transactions (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Other current assets	$ 240,315		$ 240,315		$ 194,463
Current liabilities	2,165,489		2,165,489		1,997,078
Other current liabilities	91,006		91,006		65,025
Revenue	6,039	$ 3,093	13,039	$ 5,178
Direct operating costs	724	80	2,857	1,972
Selling, general and administrative expenses	3,304	1,445	4,430	10,261
Other income, net	875	$ 875	1,750	$ 1,750
Related party transactions [Member]
Related Party Transaction [Line Items]
Other current assets	9,071		9,071		5,572
Other Assets	4,670		4,670		1,400
Current liabilities	0		0		1,356
Other current liabilities	$ 657		$ 657		$ 969