v3.26.1
Stock-based Compensation
6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Stock-based Compensation Stock-based Compensation
The Company grants various types of stock-based compensation awards. The Company measures its stock-based compensation expense based on the grant date fair value of the award and recognizes the expense over the requisite service period for the respective award.
Under the Accel Entertainment, Inc. Long Term Incentive Plan, the Company issued 164,794 restricted stock units (“RSUs”) to members of the Board during the first quarter of 2026, which will vest at the end of 2026. The estimated grant date fair value of these RSUs totaled $1.8 million.
The Company issued 731,566 RSUs to certain eligible employees during the second quarter of 2026, which will vest over a period of less than 1 year to 3 years, as applicable. The estimated fair value of these RSUs totaled $8.3 million.
Stock-based compensation expense, which pertains to the Company’s RSUs and performance-based restricted stock units, was $3.2 million and $5.7 million for the three and six months ended June 30, 2026, respectively. In comparison, stock-based compensation expense was $2.8 million and $4.9 million for the three and six months ended June 30, 2025, respectively. Stock-based compensation expense is included within general and administrative expenses in the condensed consolidated statements of operations and other comprehensive income.