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Churchill Downs CHDN Live and Historical — 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 live and historical — labor and related expense?
- Churchill Downs (CHDN) reported live and historical — labor and related expense of $38M in Q2 2026.
- How has Churchill Downs's live and historical — labor and related expense changed year-over-year?
- Churchill Downs's live and historical — labor and related expense increased by 2.7% year-over-year, from $37M to $38M.
- What is the long-term trend for Churchill Downs's live and historical — labor and related expense?
- Over 3 years (2021 to 2025), Churchill Downs's live and historical — labor and related expense has grown at a 43.5% compound annual growth rate (CAGR), from $48.4M to $142.9M.
- What does live and historical — labor and related expense mean?
- This metric encompasses all compensation, benefits, and payroll-related costs for staff operating live and historical racing facilities. It reflects the human capital investment required to manage track operations, guest services, and facility maintenance. Managing this expense is vital for maintaining margins in a labor-intensive service environment.
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