v3.26.1
REVENUE RECOGNITION (Tables)
 6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of Disaggregation of Total Revenue
The following table provides a disaggregation of total revenue by segment:

(in thousands)Casinos & ResortsBally’s Intralot B2BBally’s Intralot B2CNorth America InteractiveCorporate & OtherTotal
Three Months Ended June 30, 2026 (Successor)
Gaming$311,393 $— $242,856 $53,765 $— $608,014 
Non-gaming:
Hotel33,566 — — — — 33,566 
Food and beverage36,590 — — — — 36,590 
Licensing— 4,530 — — — 4,530 
Technology Services— 62,055 — — — 62,055 
Retail, entertainment and other19,468 12,903 625 12,299 2,184 47,479 
Non-gaming89,624 79,488 625 12,299 2,184 184,220 
Total revenue$401,017 $79,488 $243,481 $66,064 $2,184 $792,234 
(in thousands)Casinos & ResortsBally’s Intralot B2BBally’s Intralot B2CNorth America InteractiveCorporate & OtherTotal
Three Months Ended June 30, 2025 (Successor)
Gaming$305,858 $— $195,860 $55,913 $— $557,631 
Non-gaming:
Hotel33,714 — — — — 33,714 
Food and beverage34,828 — — — — 34,828 
Licensing— 7,046 — — — 7,046 
Retail, entertainment and other18,933 — 3,160 589 1,633 24,315 
Non-gaming87,475 7,046 3,160 589 1,633 99,903 
Total revenue$393,333 $7,046 $199,020 $56,502 $1,633 $657,534 
Six Months Ended June 30, 2026 (Successor)
Gaming$612,091 $— $481,988 $104,790 $— $1,198,869 
Non-gaming:
Hotel63,220 — — — — 63,220 
Food and beverage70,223 — — — — 70,223 
Licensing— 7,541 — — — 7,541 
Technology Services— 120,960 — — — 120,960 
Retail, entertainment and other35,211 24,943 1,431 21,730 3,828 87,143 
Non-gaming168,654 153,444 1,431 21,730 3,828 349,087 
Total revenue$780,745 $153,444 $483,419 $126,520 $3,828 $1,547,956 
Period from February 8, 2025 to June 30, 2025 (Successor)
Gaming$484,392 $— $303,596 $83,422 $— $871,410 
Non-gaming:
Hotel52,427 — — — — 52,427 
Food and beverage55,082 — — — — 55,082 
Licensing— 11,929 — — — 11,929 
Retail, entertainment and other28,283 — 3,291 637 3,169 35,380 
Non-gaming135,792 11,929 3,291 637 3,169 154,818 
Total revenue$620,184 $11,929 $306,887 $84,059 $3,169 $1,026,228 
Period from January 1, 2025 to February 7, 2025 (Predecessor)
Gaming$95,984 $— $74,849 $14,934 $— $185,767 
Non-gaming:
Hotel11,006 — — — — 11,006 
Food and beverage11,304 — — — — 11,304 
Licensing— 3,720 — — — 3,720 
Retail, entertainment and other6,005 — 416 2,007 273 8,701 
Non-gaming28,315 3,720 416 2,007 273 34,731 
Total revenue$124,299 $3,720 $75,265 $16,941 $273 $220,498 
Schedule of Contracts with Customers, Contract Liabilities
Liabilities related to contracts with customers were as follows:
(in thousands)June 30, 2026 (Successor)December 31, 2025 (Successor)
Unpaid wagers$53,945 $60,238 
Advanced deposits from customers28,888 27,512 
Loyalty programs9,813 10,519 
Total$92,646 $98,269