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Churchill Downs CHDN Gaming — Labor and Related Expense
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Where this comes from
Reported directly by Churchill Downs in its filing.
Tagged under the XBRL concept us-gaap:LaborAndRelatedExpense.
The source filing: Churchill Downs’s 10-Q, filed July 29, 2026.
- Filed
- Jul 29, 2026, 4:31 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0000020212-26-000059
| (in millions) | Live and Historical Racing | Wagering Services and Solutions | Gaming |
|---|---|---|---|
| Pari-mutuel taxes and purses | (119) | (8) | (7) |
| Gaming taxes | (2) | (1) | (81) |
| Marketing and advertising | (16) | (6) | (8) |
| Salaries and benefits | (38) | (9) | (41) |
| Content expense | (1) | (78) | (2) |
| Selling, general and administrative expense | (14) | (4) | (12) |
| Maintenance, insurance and utilities | (13) | (3) | (9) |
| Gaming equipment rental and technology costs | (13) | (2) | (5) |
Item 1. Financial Statements (Unaudited)
FAQ
- What is Churchill Downs's gaming — labor and related expense?
- Churchill Downs (CHDN) reported gaming — labor and related expense of $41M in Q2 2026.
- How has Churchill Downs's gaming — labor and related expense changed year-over-year?
- Churchill Downs's gaming — labor and related expense decreased by 4.0% year-over-year, from $42.7M to $41M.
- What is the long-term trend for Churchill Downs's gaming — labor and related expense?
- Over 3 years (2021 to 2025), Churchill Downs's gaming — labor and related expense has grown at a 25.1% compound annual growth rate (CAGR), from $87.1M to $170.4M.
- What does gaming — labor and related expense mean?
- Includes all compensation, benefits, and payroll-related costs for personnel directly involved in operating gaming facilities and services. This metric is a key indicator of operational scale and labor efficiency within the service-heavy gaming industry.
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