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LOSS PER SHARE (Tables)
 12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted EPS 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