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PENN Entertainment, Inc. PENN Gain on financing arrangement

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Other financials

Income statement

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Revenue$1.9B+5.2%
Operating income$131.7M+69.9%
Net income$33.1M+290%
EPS (diluted)$0.24+300%

Balance sheet

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Cash & equivalents$887.2M+32.1%
Total debt$8.7B+0.1%
Total equity$1.9B-37.7%
Total assets$14.1B-7.5%

Cash flow

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Operating cash flow$240.7M+35.1%
CapEx$97.4M-38.9%
Free cash flow$143.3M

Valuation

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Market cap$2.69B+10.3%
Enterprise value$10.55B+0.5%
P/S0.4×0.0×

Profitability

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Operating margin-7.9%
Net margin-12.7%-14.0pp
FCF margin5.8%-3.3pp

Returns & leverage

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Return on equity-37.4%-40.3pp
Debt / equity4.7×+1.8×
Current ratio0.9×+0.1×

Where this comes from

Reported directly by PENN Entertainment, Inc. in its filing.

Tagged under the XBRL concept penn:GainOnFinancingArrangement.

The source filing: PENN Entertainment, Inc.’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:16 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000921738-26-000022
(in millions, except per share data)For the three months ended June 30, 2026For the three months ended June 30, 2025For the six months ended June 30, 2026For the six months ended June 30, 2025
Interest expense, net(100.9)(95.9)(201.8)(206.7)
Interest income2.02.13.85.3
Income from unconsolidated affiliates8.613.316.920.9
Gain on financing arrangement215.1
Loss on early extinguishment of debt(1.8)(11.8)(1.8)(11.8)
Other0.12.9(0.2)4.2
Total other income (expenses)(92.0)(89.4)(183.1)27.0
Income (loss) before income taxes39.7(11.9)45.6147.3

Item 1. Financial Statements (Unaudited)

FAQ

What is PENN Entertainment, Inc.'s gain on financing arrangement?
PENN Entertainment, Inc. (PENN) reported gain on financing arrangement of $0 in Q2 2026.
What does gain on financing arrangement mean?
Gain on financing arrangement as reported by PENN Entertainment, Inc. Common Stock.

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