vs

Side-by-side financial comparison of Madison Square Garden Sports Corp. (MSGS) and STANDARD MOTOR PRODUCTS, INC. (SMP). Click either name above to swap in a different company.

Madison Square Garden Sports Corp. is the larger business by last-quarter revenue ($403.4M vs $385.1M, roughly 1.0× STANDARD MOTOR PRODUCTS, INC.). Madison Square Garden Sports Corp. runs the higher net margin — 2.0% vs 2.0%, a 0.0% gap on every dollar of revenue. On growth, Madison Square Garden Sports Corp. posted the faster year-over-year revenue change (12.8% vs 12.2%). Madison Square Garden Sports Corp. produced more free cash flow last quarter ($31.6M vs $-37.6M). Over the past eight quarters, STANDARD MOTOR PRODUCTS, INC.'s revenue compounded faster (7.8% CAGR vs -3.1%).

Madison Square Garden Sports Corp. is an American sports holding company based in New York City.

Standard Motor Products, Inc. is a manufacturer and distributor of automotive parts. The company was founded in 1919 as a partnership by Elias Fife and Ralph Van Allen and incorporated by Fife in 1926. It is headquartered in Long Island City, New York, and trades on the New York Stock Exchange. SMP includes four operational segments: Vehicle Control, Temperature Control, Engineered Solutions and Nissens. SMP’s Vehicle Control and Temperature Control divisions supply automotive aftermarket com...

MSGS vs SMP — Head-to-Head

Bigger by revenue
MSGS
MSGS
1.0× larger
MSGS
$403.4M
$385.1M
SMP
Growing faster (revenue YoY)
MSGS
MSGS
+0.6% gap
MSGS
12.8%
12.2%
SMP
Higher net margin
MSGS
MSGS
0.0% more per $
MSGS
2.0%
2.0%
SMP
More free cash flow
MSGS
MSGS
$69.2M more FCF
MSGS
$31.6M
$-37.6M
SMP
Faster 2-yr revenue CAGR
SMP
SMP
Annualised
SMP
7.8%
-3.1%
MSGS

Income Statement — Q2 FY2026 vs Q4 FY2025

Metric
MSGS
MSGS
SMP
SMP
Revenue
$403.4M
$385.1M
Net Profit
$8.2M
$7.9M
Gross Margin
31.7%
Operating Margin
5.5%
5.6%
Net Margin
2.0%
2.0%
Revenue YoY
12.8%
12.2%
Net Profit YoY
641.9%
457.9%
EPS (diluted)
$0.34
$0.34

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
MSGS
MSGS
SMP
SMP
Q4 25
$403.4M
$385.1M
Q3 25
$39.5M
$498.8M
Q2 25
$204.0M
$493.9M
Q1 25
$424.2M
$413.4M
Q4 24
$357.8M
$343.4M
Q3 24
$53.3M
$399.3M
Q2 24
$227.3M
$389.8M
Q1 24
$430.0M
$331.4M
Net Profit
MSGS
MSGS
SMP
SMP
Q4 25
$8.2M
$7.9M
Q3 25
$-8.8M
$-4.3M
Q2 25
$-1.8M
$25.2M
Q1 25
$-14.2M
$12.6M
Q4 24
$1.1M
$-2.2M
Q3 24
$-7.5M
$3.8M
Q2 24
$25.5M
$17.1M
Q1 24
$37.9M
$8.8M
Gross Margin
MSGS
MSGS
SMP
SMP
Q4 25
31.7%
Q3 25
32.4%
Q2 25
30.6%
Q1 25
30.2%
Q4 24
29.4%
Q3 24
30.4%
Q2 24
28.6%
Q1 24
27.0%
Operating Margin
MSGS
MSGS
SMP
SMP
Q4 25
5.5%
5.6%
Q3 25
-69.5%
9.5%
Q2 25
-11.1%
8.7%
Q1 25
7.6%
5.9%
Q4 24
3.7%
1.1%
Q3 24
-15.5%
9.3%
Q2 24
23.0%
6.4%
Q1 24
18.5%
4.4%
Net Margin
MSGS
MSGS
SMP
SMP
Q4 25
2.0%
2.0%
Q3 25
-22.3%
-0.9%
Q2 25
-0.9%
5.1%
Q1 25
-3.4%
3.0%
Q4 24
0.3%
-0.6%
Q3 24
-14.1%
1.0%
Q2 24
11.2%
4.4%
Q1 24
8.8%
2.7%
EPS (diluted)
MSGS
MSGS
SMP
SMP
Q4 25
$0.34
$0.34
Q3 25
$-0.37
$-0.19
Q2 25
$-0.08
$1.13
Q1 25
$-0.59
$0.56
Q4 24
$0.05
$-0.09
Q3 24
$-0.31
$0.17
Q2 24
$1.07
$0.77
Q1 24
$1.57
$0.39

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
MSGS
MSGS
SMP
SMP
Cash + ST InvestmentsLiquidity on hand
$81.3M
Total DebtLower is stronger
$618.7M
Stockholders' EquityBook value
$-282.1M
$683.7M
Total Assets
$1.5B
$2.0B
Debt / EquityLower = less leverage
0.90×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
MSGS
MSGS
SMP
SMP
Q4 25
$81.3M
Q3 25
$48.6M
$87.2M
Q2 25
$144.6M
$58.8M
Q1 25
$96.5M
$50.3M
Q4 24
$107.8M
$44.4M
Q3 24
$52.3M
$26.3M
Q2 24
$89.1M
$26.2M
Q1 24
$40.0M
$27.1M
Total Debt
MSGS
MSGS
SMP
SMP
Q4 25
$618.7M
Q3 25
$589.5M
Q2 25
$636.6M
Q1 25
$650.6M
Q4 24
$562.3M
Q3 24
$142.8M
Q2 24
$208.2M
Q1 24
$214.9M
Stockholders' Equity
MSGS
MSGS
SMP
SMP
Q4 25
$-282.1M
$683.7M
Q3 25
$-294.2M
$677.4M
Q2 25
$-281.4M
$688.6M
Q1 25
$-283.4M
$638.0M
Q4 24
$-273.1M
$615.7M
Q3 24
$-277.5M
$638.8M
Q2 24
$-266.3M
$640.0M
Q1 24
$-294.0M
$639.1M
Total Assets
MSGS
MSGS
SMP
SMP
Q4 25
$1.5B
$2.0B
Q3 25
$1.5B
$2.0B
Q2 25
$1.5B
$2.0B
Q1 25
$1.5B
$1.9B
Q4 24
$1.4B
$1.8B
Q3 24
$1.4B
$1.4B
Q2 24
$1.3B
$1.4B
Q1 24
$1.4B
$1.4B
Debt / Equity
MSGS
MSGS
SMP
SMP
Q4 25
0.90×
Q3 25
0.87×
Q2 25
0.92×
Q1 25
1.02×
Q4 24
0.91×
Q3 24
0.22×
Q2 24
0.33×
Q1 24
0.34×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
MSGS
MSGS
SMP
SMP
Operating Cash FlowLast quarter
$32.4M
$-28.2M
Free Cash FlowOCF − Capex
$31.6M
$-37.6M
FCF MarginFCF / Revenue
7.8%
-9.8%
Capex IntensityCapex / Revenue
0.2%
2.4%
Cash ConversionOCF / Net Profit
3.94×
-3.59×
TTM Free Cash FlowTrailing 4 quarters
$-480.0K
$18.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
MSGS
MSGS
SMP
SMP
Q4 25
$32.4M
$-28.2M
Q3 25
$-85.0M
$91.6M
Q2 25
$49.7M
$54.3M
Q1 25
$6.3M
$-60.2M
Q4 24
$61.8M
$-1.5M
Q3 24
$-26.2M
$88.3M
Q2 24
$108.4M
$35.6M
Q1 24
$4.0M
$-45.7M
Free Cash Flow
MSGS
MSGS
SMP
SMP
Q4 25
$31.6M
$-37.6M
Q3 25
$-85.3M
$81.5M
Q2 25
$49.4M
$44.2M
Q1 25
$3.9M
$-69.4M
Q4 24
$61.2M
$-11.4M
Q3 24
$-26.5M
$77.1M
Q2 24
$108.0M
$22.7M
Q1 24
$3.9M
$-55.8M
FCF Margin
MSGS
MSGS
SMP
SMP
Q4 25
7.8%
-9.8%
Q3 25
-216.3%
16.3%
Q2 25
24.2%
8.9%
Q1 25
0.9%
-16.8%
Q4 24
17.1%
-3.3%
Q3 24
-49.7%
19.3%
Q2 24
47.5%
5.8%
Q1 24
0.9%
-16.8%
Capex Intensity
MSGS
MSGS
SMP
SMP
Q4 25
0.2%
2.4%
Q3 25
0.9%
2.0%
Q2 25
0.2%
2.1%
Q1 25
0.6%
2.2%
Q4 24
0.1%
2.9%
Q3 24
0.7%
2.8%
Q2 24
0.2%
3.3%
Q1 24
0.0%
3.0%
Cash Conversion
MSGS
MSGS
SMP
SMP
Q4 25
3.94×
-3.59×
Q3 25
Q2 25
2.15×
Q1 25
-4.79×
Q4 24
55.61×
Q3 24
23.19×
Q2 24
4.25×
2.09×
Q1 24
0.11×
-5.18×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

MSGS
MSGS

Event Related$167.2M41%
Media Rights$122.3M30%
Sponsorship Signage And Suite Licenses$98.5M24%
League Distribution$15.4M4%

SMP
SMP

Engineered Solutions$66.1M17%
Electrical And Safety$63.6M17%
Temperature Control$61.5M16%
Europe Excluding Poland$55.5M14%
Other Thermal Components$30.7M8%
Air Conditioning$22.7M6%
Commercial Vehicle$19.7M5%
All Other$18.9M5%
PL$16.0M4%
Wire Sets And Other$11.9M3%
Engine Efficiency$10.0M3%
Construction Agriculture$7.8M2%

Related Comparisons