RELATED PARTY TRANSACTIONS (Tables)

6 Months Ended

Jun. 30, 2024

EGH and its subsidiaries (collectively, the “Group”), which collectively own approximately 53.6% of the voting interest in TKO as of June 30, 2024, provide various services to the Company and, upon consummation of the Transactions, such services are provided pursuant to the Services Agreement. Revenue and expenses associated with such services are as follows (in thousands):



	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2024		2023		2024		2023
Event and other licensing revenues earned from the Group	$	12,817	$	3,035	$	18,719	$	6,455
Expenses incurred with the Group included in direct operating costs (1)		8,392		3,888		13,241		8,304
Expenses incurred with the Group included in selling, general and administrative expenses (2)		10,590		6,400		18,041		12,752
Net expense resulting from Group transactions included within net income (loss)	$	(6,165)	$	(7,253)	$	(12,563)	$	(14,601)

(1)These expenses primarily consist of production and consulting services as well as commissions paid to the Group.

(2)These expenses primarily consist of service fees paid to the Group. The Company believes that these service fees are a reasonable allocation of costs related to representation, executive leadership, back-office and corporate functions and other services provided by the Group.

Outstanding amounts due to and from the Group were as follows (in thousands):



		As of
		June 30,		December 31,
	Classification	2024		2023
Amounts due from the Group	Accounts receivable	$	1,448	$	—
	Other current assets		30,808		11,599
Amounts due to the Group	Accrued liabilities		(334)		—
	Other current liabilities		(7,286)		(5,473)