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LOSS PER SHARE | 12 Months Ended
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Dec. 31, 2025
Earnings Per Share [Abstract] |
LOSS PER SHARE | 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
| Period from February 8, 2025 to December 31, 2025 |  |  | Period from January 1, 2025 to February 7, 2025 |  | Year Ended December 31, 2024
(in thousands, except per share data) |  |  |
Net loss attributable to Bally’s Corporation | $(650,074) |  |  | $(51,024) |  | $(567,754)
Weighted average common shares outstanding, basic | 60,556,906 |  |  | 48,742,859 |  | 48,468,887
Weighted average effect of dilutive securities | — |  |  | — |  | —
Weighted average common shares outstanding, diluted | 60,556,906 |  |  | 48,742,859 |  | 48,468,887
Basic loss per share | $(10.73) |  |  | $(1.05) |  | $(11.71)
Diluted loss per share | $(10.73) |  |  | $(1.05) |  | $(11.71)
Anti-dilutive shares excluded from the calculation of diluted earnings per share | 464,405 |  |  | 5,056,640 |  | 5,377,457
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.

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- 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
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