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GENERAL INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Real Estate Properties | As of December 31, 2025 (Successor), the Company owns and manages the following properties within its Casinos & Resorts reportable segment:
Casinos and Resorts |  | Location |  | Type |  | Built/ Acquired
Bally’s Twin River Lincoln Casino Resort (“Bally’s Twin River”) |  | Lincoln, Rhode Island |  | Casino and Resort |  | 2004
Bally’s Arapahoe Park |  | Aurora, Colorado |  | Racetrack/OTB Site |  | 2004
Hard Rock Hotel & Casino Biloxi (“Hard Rock Biloxi”)(2) |  | Biloxi, Mississippi |  | Casino and Resort |  | 2014
Bally’s Tiverton Casino & Hotel (“Bally’s Tiverton”)(2) |  | Tiverton, Rhode Island |  | Casino and Hotel |  | 2018
Bally’s Dover Casino Resort (“Bally’s Dover”)(2) |  | Dover, Delaware |  | Casino, Resort and Raceway |  | 2019
Bally’s Black Hawk(1)(2) |  | Black Hawk, Colorado |  | Three Casinos |  | 2020
Bally’s Kansas City Casino (“Bally’s Kansas City”)(2) |  | Kansas City, Missouri |  | Casino |  | 2020
Bally’s Vicksburg Casino (“Bally’s Vicksburg”) |  | Vicksburg, Mississippi |  | Casino and Hotel |  | 2020
Bally’s Atlantic City Casino Resort (“Bally’s Atlantic City”) |  | Atlantic City, New Jersey |  | Casino and Resort |  | 2020
Bally’s Shreveport Casino & Hotel (“Bally’s Shreveport”)(2) |  | Shreveport, Louisiana |  | Casino and Hotel |  | 2020
Bally’s Lake Tahoe Casino Resort (“Bally’s Lake Tahoe”) |  | Lake Tahoe, Nevada |  | Casino and Resort |  | 2021
Bally’s Evansville Casino & Hotel (“Bally’s Evansville”)(2) |  | Evansville, Indiana |  | Casino and Hotel |  | 2021
Bally’s Quad Cities Casino & Hotel (“Bally’s Quad Cities”)(2) |  | Rock Island, Illinois |  | Casino and Hotel |  | 2021
Bally’s Chicago Casino (“Bally’s Chicago”)(3) |  | Chicago, Illinois |  | Casino |  | 2023
Bally’s Golf Links at Ferry Point (“Bally’s Golf Links”) |  | Bronx, New York |  | Golf Course |  | 2023
The Queen Baton Rouge(2) |  | Baton Rouge, Louisiana |  | Casino |  | 2025
Bally’s Baton Rouge Casino and Hotel (“Bally's Baton Rouge”)(2) |  | Baton Rouge, Louisiana |  | Casino and Hotel |  | 2025
Casino Queen Marquette(2) |  | Marquette, Iowa |  | Casino |  | 2025
DraftKings at Casino Queen(2) |  | East St. Louis, Illinois |  | Casino and Hotel |  | 2025
__________________________________ (1)Includes Bally’s Black Hawk North Casino, Bally’s Black Hawk West Casino and Bally’s Black Hawk East Casino. (2)Properties leased from Gaming and Leisure Properties, Inc. (“GLPI”). Refer to Note 15 “Leases” for further information. (3)Temporary casino facility as permanent casino resort is constructed. Site of future permanent casino resort is leased from GLPI.

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