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Net Income Per Common Share Computations | 9 Months Ended
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Sep. 30, 2025
Earnings Per Share [Abstract] |
Net Income Per Common Share Computations | 15. NET INCOME PER COMMON SHARE COMPUTATIONS The following is a reconciliation of the numerator and denominator of the net income per common share computations:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions, except per share data) | 2025 |  | 2024 |  | 2025 |  | 2024
Numerator for basic and diluted net income per common share: |  |  |  |  |  |  |
Net income attributable to Churchill Downs Incorporated | $ | 38.1 |  |  | $ | 65.4 |  |  | $ | 331.7 |  |  | $ | 355.1 |
Adjustments related to redeemable noncontrolling interests | (0.2) |  |  | (1.0) |  |  | (1.8) |  |  | (1.8) |
Net income attributable to common shareholders | $ | 37.9 |  |  | $ | 64.4 |  |  | $ | 329.9 |  |  | $ | 353.3 |
Denominator for net income per common share: |  |  |  |  |  |  |
Basic | 70.3 |  |  | 73.9 |  |  | 71.9 |  |  | 74.0 |
Plus dilutive effect of stock awards | 0.7 |  |  | 0.7 |  |  | 0.6 |  |  | 0.6 |
Diluted | 71.0 |  |  | 74.6 |  |  | 72.5 |  |  | 74.6 |
Net income per common share data: |  |  |  |  |  |  |
Basic net income | $ | 0.54 |  |  | $ | 0.87 |  |  | $ | 4.59 |  |  | $ | 4.78 |
Diluted net income | $ | 0.54 |  |  | $ | 0.86 |  |  | $ | 4.55 |  |  | $ | 4.73 |

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