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PENN Entertainment, Inc. PENN Gaming — Cost of revenue
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Where this comes from
Reported directly by PENN Entertainment, Inc. in its filing.
Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.
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, 2026 | For the three months ended June 30, 2025 | For the six months ended June 30, 2026 | For the six months ended June 30, 2025 |
|---|---|---|---|---|
| Food, beverage, hotel, and other | 460.8 | 397.3 | 905.5 | 771.5 |
| Total revenues | 1,857.4 | 1,765.0 | 3,636.4 | 3,437.5 |
| Operating expenses | ||||
| Gaming | 833.2 | 869.7 | 1,641.1 | 1,723.5 |
| Food, beverage, hotel, and other | 333.7 | 282.0 | 663.1 | 546.9 |
| General and administrative | 441.0 | 410.3 | 868.7 | 813.3 |
| Depreciation and amortization | 117.8 | 110.5 | 234.8 | 218.5 |
| Impairment loss | — | 15.0 | — | 15.0 |
Item 1. Financial Statements (Unaudited)
FAQ
- What is PENN Entertainment, Inc.'s gaming — cost of revenue?
- PENN Entertainment, Inc. (PENN) reported gaming — cost of revenue of $833.2M in Q2 2026.
- How has PENN Entertainment, Inc.'s gaming — cost of revenue changed year-over-year?
- PENN Entertainment, Inc.'s gaming — cost of revenue decreased by 4.2% year-over-year, from $869.7M to $833.2M.
- What is the long-term trend for PENN Entertainment, Inc.'s gaming — cost of revenue?
- Over 4 years (2021 to 2025), PENN Entertainment, Inc.'s gaming — cost of revenue has grown at a 7.9% compound annual growth rate (CAGR), from $2.54B to $3.45B.
- What does gaming — cost of revenue mean?
- Includes the direct costs associated with providing gaming services, such as gaming taxes, payroll for gaming staff, and direct supplies. Monitoring this metric helps assess the direct operational efficiency and the variable cost structure required to support gaming revenue generation. It is a critical component for calculating the gross margin of the gaming segment.
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