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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2025
Accounting Policies [Abstract] |
Schedule of Business Combination | Certain adjustments have been made to Queen’s historical carrying values to conform accounting policies with the Company, with any such adjustments being recorded to equity. The preliminary purchase price of Queen is estimated based on the fair value of all existing and outstanding shares of Queen that were exchanged for shares of Company common stock, with the net effect of the transaction being charged to equity. The preliminary purchase price of Queen and adjustment to equity resulting from the merger consists of the following:
(in thousands, except share and per share data) | Amount
Queen common stock outstanding on February 7, 2025 | 10,967,117 |
Per share ratio | 2.45 |
Equivalent Bally’s common stock to be issued | 26,909,895 |
Bally’s common stock issued to settle Queen’s outstanding warrant and restricted stock awards | 3,542,201 |
Total Bally’s shares issued for Queen shares outstanding | 30,452,096 |
Share price per Merger Agreement | $ | 18.25 |
Total purchase price | $ | 555,751 |
Less: Queen net assets assumed | 217,027 |
Equity adjustment associated with the Queen merger | $ | 338,724 |
Schedule of Accounts Receivable | Accounts receivable, net consists of the following:
| Successor |  |  | Predecessor
| September 30, |  |  | December 31,
(in thousands) | 2025 |  |  | 2024
Amounts due from GLPI(1) | $ | 134,790 |  |  |  | $ | — |
Amounts due from Rhode Island and Delaware(2) | 15,993 |  |  |  | 14,135 |
Gaming receivables | 36,100 |  |  |  | 20,700 |
Non-gaming receivables | 34,394 |  |  |  | 27,803 |
Accounts receivable | 221,277 |  |  |  | 62,638 |
Less: Allowance for credit losses | (6,829) |  |  |  | (7,152) |
Accounts receivable, net | $ | 214,448 |  |  |  | $ | 55,486 |
__________________________________ (1) Represents amounts due from GLPI related to the development of the Company’s future permanent casino resort in Chicago. Refer to Note 15 “Leases” for further information. (2) Represents the Company’s share of VLT and table games revenue for Bally’s Twin River and Bally’s Tiverton due from the State of Rhode Island and for Bally’s Dover from the State of Delaware.

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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