# PENN Entertainment, Inc. (PENN) FY2026 Q2 Statement of Cash Flows - Company: PENN Entertainment, Inc. (PENN) - Period: 2026-04-01 to 2026-06-30 - Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0000921738-26-000022 - Page: https://plicit.ai/financials/penn/fy2026-q2-cash-flow - Chart image: https://plicit.ai/charts/penn-fy2026-q2-cash-flow-sankey.png ## Chart details Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it. - **Beginning cash on Mar 31, 2026**: 744,700,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash - **Operating activities**: 240,700,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Amortization of debt discounts and debt issuance costs), so Impairment loss and Loss on early extinguishment of debt cannot be separated for this quarter. It may combine inflows and outflows. - **Net income**: 32,600,000 US dollars - **Depreciation and amortization**: 117,800,000 US dollars - **Non-cash operating lease expense**: 102,300,000 US dollars - **Income from unconsolidated affiliates**: negative 8,600,000 US dollars - **Return on investment from unconsolidated affiliates**: 9,000,000 US dollars - **Deferred income taxes**: 17,200,000 US dollars - **Stock-based compensation**: 17,400,000 US dollars - **Investment Agreement warrant expense**: 0 US dollars - **Gain on financing arrangement**: 0 US dollars - **Accounts receivable**: negative 5,500,000 US dollars - **Prepaid expenses and other current assets**: 15,300,000 US dollars - **Other assets**: negative 18,300,000 US dollars - **Accounts payable**: negative 4,400,000 US dollars - **Accrued expenses**: 55,100,000 US dollars - **Income taxes**: negative 800,000 US dollars - **Operating lease liabilities**: negative 98,000,000 US dollars - **Other current and long-term liabilities**: 3,200,000 US dollars - **Other**: 6,700,000 US dollars - **Remaining operating cash flows, net (calculated)**: negative 300,000 US dollars - **Investing activities**: 112,100,000 US dollars. Net cash provided. - **Capital expenditures**: negative 97,400,000 US dollars - **Proceeds from sale of investments**: 0 US dollars - **Proceeds from sale-and-leaseback transactions in conjunction with development projects**: 216,300,000 US dollars - **Consideration paid for gaming licenses and other intangible assets**: negative 20,500,000 US dollars - **Other**: 13,700,000 US dollars - **Financing activities**: negative 179,100,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Proceeds from issuance of long-term debt), so Proceeds from insurance financing, Proceeds from issuance of term loans, net of discount, Proceeds from issuance of bonds, Repayment and repurchases of convertible debt and Repayments on credit facilities cannot be separated for this quarter. It may combine inflows and outflows. - **Proceeds from revolving credit facility**: 110,000,000 US dollars - **Repayments of revolving credit facility**: negative 135,000,000 US dollars - **Principal payments on long-term debt**: negative 2,500,000 US dollars - **Debt issuance costs**: negative 16,300,000 US dollars - **Principal payments on financing obligations**: negative 11,400,000 US dollars - **Principal payments on finance leases**: negative 13,700,000 US dollars - **Repurchases of common stock**: 0 US dollars - **Payments on insurance financing**: negative 7,700,000 US dollars - **Other**: negative 600,000 US dollars - **Remaining financing cash flows, net (calculated)**: negative 101,900,000 US dollars - **Operating adjustment reconciliation**: 344,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow. - **financing displayed reconciliation**: 289,100,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow. - **investing gross reconciliation**: 230,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use. - **Exchange-rate effect**: negative 900,000 US dollars - **Ending cash on Jun 30, 2026**: 917,500,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash - **Cash sources and uses**: 1,097,500,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash. - **Net cash change**: 172,800,000 US dollars. Ending cash minus beginning cash. - **Cash flow / Net income**: 7.38×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio. ### Chart connections - Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash. - Financing contributions meet at a reconciliation junction before connecting to the net cash total. - Investing contributions meet at a reconciliation junction before connecting to the net cash total. - Operating reconciliation adjustments are not all independent cash receipts. - Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $208.10M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts. - Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment. - The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.