XML 51 R39.htm IDEA: XBRL DOCUMENT
v3.26.1

Additional Financial Information (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2026
Additional Financial Information [Abstract] |
Schedule of Cash, Cash Equivalents and Restricted Cash | The following table provides a summary of the amounts recorded as cash, cash equivalents and restricted cash.
|  | As of
|  | June 30, 2026 |  | December 31, 2025
Cash and cash equivalents |  | $ | 550,974 |  |  | $ | 507,776 |
Restricted cash |  | 1,045 |  |  | 13,488 |
Total cash, cash equivalents and restricted cash |  | $ | 552,019 |  |  | $ | 521,264 |
Schedule of Restricted Cash | The following table provides a summary of the amounts recorded as cash, cash equivalents and restricted cash.
|  | As of
|  | June 30, 2026 |  | December 31, 2025
Cash and cash equivalents |  | $ | 550,974 |  |  | $ | 507,776 |
Restricted cash |  | 1,045 |  |  | 13,488 |
Total cash, cash equivalents and restricted cash |  | $ | 552,019 |  |  | $ | 521,264 |
Schedule of Other Current Assets | Prepaid expenses and other current assets consisted of the following:
|  | As of
|  | June 30, 2026 |  | December 31, 2025 |  |  |
Prepaid expenses |  | $ | 24,696 |  |  | $ | 38,543 |  |  |  |
Other receivables |  | 8,820 |  |  | 10,839 |  |  |  |
Inventory |  | 17,628 |  |  | 14,453 |  |  |  |
Deferred costs, current |  | 7,771 |  |  | 17,627 |  |  |  |
Other |  | 7,991 |  |  | 11,362 |  |  |  |
Total prepaid expenses and other current assets |  | $ | 66,906 |  |  | $ | 92,824 |  |  |  |
Schedule of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consisted of the following:
|  | As of |  |  |
|  | June 30, 2026 |  | December 31, 2025 |  |  |
Accrued payroll and employee related liabilities |  | $ | 42,198 |  |  | $ | 63,542 |  |  |  |
Cash due to promoters |  | 151,836 |  |  | 163,499 |  |  |  |
Capital expenditure accruals |  | 116,026 |  |  | 130,061 |  |  |  |
Accrued legal fees |  | 28,082 |  |  | 19,361 |  |  |  |
Other accrued expenses |  | 53,365 |  |  | 55,014 |  |  |  |
Total Accrued expenses and other current liabilities |  | $ | 391,507 |  |  | $ | 431,477 |  |  |  |

X
- Definition Additional Financial Information + References No definition available. + Details
Name: | sphr_AdditionalFinancialInformationAbstract
Namespace Prefix: | sphr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other current liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(20)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_OtherCurrentLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of cash and cash equivalents. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashAndCashEquivalentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other current assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
Name: | us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration