v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Net Income Attributable to Non-Controlling Interest
Net loss attributable to non-controlling interest consisted of the following:
Successor
(in thousands)Three Months Ended June 30, 2026Six Months Ended June 30, 2026
Bally’s Intralot(1)
$(14,907)$(10,932)
Bally’s Chicago, Inc.(2)
(2,993)(5,911)
Bally’s Wyoming, LLC(3)
(13)(13)
Net loss attributable to non-controlling interest$(17,913)$(16,856)
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There was no net income attributable to non-controlling interest during the period from January 1, 2025 to February 7, 2025 (Predecessor).
(1)    Non-controlling equity interests amounted to 40.5% and 41.2% as of June 30, 2026 (Successor) and December 31, 2025 (Successor), respectively.
(2)    Non-controlling equity interests amounted to 10.5% as of June 30, 2026 (Successor) and December 31, 2025 (Successor).
(3)    Non-controlling equity interests amounted to 20.0% as of June 30, 2026 (Successor).
Schedule of Accounts Receivable
Accounts receivable, net consists of the following:
(in thousands)June 30, 2026 (Successor)December 31, 2025 (Successor)
Amounts due from GLPI(1)
$90,324 $63,172 
Amounts due from Rhode Island and Delaware(2)
15,889 14,101 
Gaming receivables22,115 24,392 
Non-gaming receivables85,687 93,698 
Accounts receivable214,015 195,363 
Less: Allowance for credit losses(3,950)(1,412)
Accounts receivable, net$210,065 $193,951 
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(1)    Represents amounts due from GLPI related to the development of the Chicago Permanent Facility. Refer to Note 13 “Leases” for further information.
(2)    Represents the Company’s share of VLT and table games revenue for Bally’s Twin River and Bally’s Tiverton due from the State of Rhode Island and for Bally’s Dover from the State of Delaware.