XML 40 R27.htm IDEA: XBRL DOCUMENT
v3.25.3

EARNINGS (LOSS) PER SHARE | 9 Months Ended
--- | ---
Sep. 30, 2025
Earnings Per Share [Abstract] |
EARNINGS (LOSS) PER SHARE | EARNINGS (LOSS) PER SHARE Diluted earnings per share includes the determinants of basic earnings per share and, in addition, reflects the dilutive effect of the common stock deliverable for stock options, using the treasury stock method, and for RSUs, RSAs and PSUs for which future service is required as a condition to the delivery of the underlying common stock.
| Successor |  |  | Predecessor
(in thousands, except per share data) | Three Months Ended September 30, 2025 |  | Period from February 8, 2025 to September 30, 2025 |  |  | Period from January 1, 2025 to February 7, 2025 |  | Three Months Ended September 30, 2024 |  | Nine Months Ended September 30, 2024
Net loss attributable to Bally’s Corporation | $ | (102,912) |  |  | $ | (296,832) |  |  |  | $ | (51,024) |  |  | $ | (247,855) |  |  | $ | (481,965) |
Weighted average common shares outstanding, basic | 60,636 |  |  | 60,628 |  |  |  | 48,743 |  |  | 48,596 |  |  | 48,405 |
Weighted average effect of dilutive securities | — |  |  | — |  |  |  | — |  |  | — |  |  | — |
Weighted average common shares outstanding, diluted | 60,636 |  |  | 60,628 |  |  |  | 48,743 |  |  | 48,596 |  |  | 48,405 |
Basic loss per share | $ | (1.70) |  |  | $ | (4.90) |  |  |  | $ | (1.05) |  |  | $ | (5.10) |  |  | $ | (9.96) |
Diluted loss per share | $ | (1.70) |  |  | $ | (4.90) |  |  |  | $ | (1.05) |  |  | $ | (5.10) |  |  | $ | (9.96) |
There were 322,112, 234,816, 5,056,640, 4,927,900 and 5,108,453 share-based awards that were considered anti-dilutive for the three months ended September 30, 2025 (Successor), the period from February 8, 2025 to September 30, 2025 (Successor), the period from January 1, 2025 to February 7, 2025 (Predecessor) and three and nine months ended September 30, 2024 (Predecessor), respectively. The Company has Penny Warrants which participate in dividends with the Company’s common stock subject to certain contingencies. In the period in which the contingencies are met, those instruments are participating securities to which income will be allocated using the two-class method. The Penny Warrants were considered exercisable for little to no consideration and are therefore included in basic shares outstanding at their issuance date. Refer to Note 2 “Summary of Significant Accounting Policies” for further information regarding the Framework Agreement.

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration