# Churchill Downs Inc (CHDN) FY2026 YTD Q2 P&L / Income Statement

- Company: Churchill Downs Inc (CHDN)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-29, accession number 0000020212-26-000059
- Page: https://plicit.ai/financials/chdn/fy2026-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/chdn-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

Income statement for 2026-01-01 through 2026-06-30. View: Product and service. Revenue and costs use their disclosed categories.

- **Net revenue**: 1,643,000,000 US dollars
- **Cost of revenue (calculated)**: 1,021,000,000 US dollars
- **Gross profit (calculated)**: 622,000,000 US dollars
- **Operating expenses (calculated)**: 122,000,000 US dollars
- **Operating income**: 500,000,000 US dollars
- **Total other (expense) income**: negative 59,000,000 US dollars
- **Income from operations before provision for income taxes**: 441,000,000 US dollars
- **Income tax provision**: 116,000,000 US dollars
- **Net income**: 325,000,000 US dollars
- **Live and Historical Racing revenue**: 840,000,000 US dollars
- **Wagering Services and Solutions revenue**: 276,000,000 US dollars
- **Gaming revenue**: 527,000,000 US dollars
- **All Other revenue**: 0 US dollars
- **Live and Historical Racing cost of revenue**: 467,000,000 US dollars
- **Wagering Services and Solutions cost of revenue**: 164,000,000 US dollars
- **Gaming cost of revenue**: 380,000,000 US dollars
- **All Other cost of revenue**: 10,000,000 US dollars
- **Asset impairments, net**: 0 US dollars
- **Transaction expense, net**: 2,000,000 US dollars
- **Selling, general and administrative expense**: 120,000,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to Churchill Downs Inc: $324.00 M; to noncontrolling interests: $1.00 M.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/chdn/fy2026-ytd-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/chdn-fy2026-ytd-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net revenue**: 1,643,000,000 US dollars
- **Cost of revenue (calculated)**: 1,021,000,000 US dollars
- **Gross profit (calculated)**: 622,000,000 US dollars
- **Operating expenses (calculated)**: 122,000,000 US dollars
- **Operating income**: 500,000,000 US dollars
- **Total other (expense) income**: negative 59,000,000 US dollars
- **Income from operations before provision for income taxes**: 441,000,000 US dollars
- **Income tax provision**: 116,000,000 US dollars
- **Net income**: 325,000,000 US dollars
- **Live and Historical**: 840,000,000 US dollars
- **Wagering Services and Solutions**: 276,000,000 US dollars
- **Gaming**: 527,000,000 US dollars
- **Operating expense**: 1,021,000,000 US dollars
- **Asset impairments, net**: 0 US dollars
- **Transaction expense, net**: 2,000,000 US dollars
- **Selling, general and administrative expense**: 120,000,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to Churchill Downs Inc: $324.00 M; to noncontrolling interests: $1.00 M.