# PENN Entertainment, Inc. (PENN) FY2026 YTD Q2 P&L / Income Statement

- Company: PENN Entertainment, Inc. (PENN)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/penn-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service (4 categories)

Income statement for 2026-01-01 through 2026-06-30. View: Product and service (4 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 3,636,400,000 US dollars
- **Total cost of revenue (calculated)**: 2,304,200,000 US dollars
- **Gross profit (calculated)**: 1,332,200,000 US dollars
- **Operating expenses (calculated)**: 1,103,500,000 US dollars
- **Operating income**: 228,700,000 US dollars
- **Other income (expense), net (calculated)**: negative 183,100,000 US dollars
- **Income (loss) before income taxes**: 45,600,000 US dollars
- **Income tax expense**: 15,800,000 US dollars
- **Net income (loss)**: 29,800,000 US dollars
- **Gaming**: 2,730,900,000 US dollars
- **Food and beverage**: 233,400,000 US dollars
- **Hotel**: 135,500,000 US dollars
- **Other**: 536,600,000 US dollars
- **Cost of revenue**: 2,304,200,000 US dollars
- **Depreciation and amortization**: 234,800,000 US dollars
- **General and administrative**: 868,700,000 US dollars
- **Impairment loss**: 0 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 PENN Entertainment, Inc.: $30.80 M; to noncontrolling interests: −$1.00 M.

## Chart details: Revenue by Business Segment

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

- **Total revenues**: 3,636,400,000 US dollars
- **Total cost of revenue (calculated)**: 2,304,200,000 US dollars
- **Gross profit (calculated)**: 1,332,200,000 US dollars
- **Operating expenses (calculated)**: 1,103,500,000 US dollars
- **Operating income**: 228,700,000 US dollars
- **Other income (expense), net (calculated)**: negative 183,100,000 US dollars
- **Income (loss) before income taxes**: 45,600,000 US dollars
- **Income tax expense**: 15,800,000 US dollars
- **Net income (loss)**: 29,800,000 US dollars
- **Northeast**: 1,418,700,000 US dollars
- **South**: 583,100,000 US dollars
- **West**: 297,200,000 US dollars
- **Midwest**: 626,500,000 US dollars
- **Interactive**: 707,700,000 US dollars
- **Cost of revenue**: 2,304,200,000 US dollars
- **Depreciation and amortization**: 234,800,000 US dollars
- **General and administrative**: 868,700,000 US dollars
- **Impairment loss**: 0 US dollars
- **Revenue before reconciliation (calculated)**: 3,633,200,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Other**: 10,900,000 US dollars. Reported reconciliation to consolidated revenue.
- **Intersegment Eliminations**: negative 7,700,000 US dollars. Reported reconciliation to consolidated revenue.

### 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.
- Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue.
- Of which attributable to PENN Entertainment, Inc.: $30.80 M; to noncontrolling interests: −$1.00 M.

## Chart details: Revenue by Product and Service (2 categories)

- Page: https://plicit.ai/financials/penn/fy2026-ytd-q2-income-statement/revenue-by-product-and-service-2-categories
- Chart image: https://plicit.ai/charts/penn-fy2026-ytd-q2-revenue-by-product-and-service-2-categories-sankey.png

Income statement for 2026-01-01 through 2026-06-30. View: Product and service (2 categories). Revenue and costs use their disclosed categories.

- **Total revenues**: 3,636,400,000 US dollars
- **Cost of revenue (calculated)**: 2,304,200,000 US dollars
- **Gross profit (calculated)**: 1,332,200,000 US dollars
- **Operating expenses (calculated)**: 1,103,500,000 US dollars
- **Operating income**: 228,700,000 US dollars
- **Other income (expense), net (calculated)**: negative 183,100,000 US dollars
- **Income (loss) before income taxes**: 45,600,000 US dollars
- **Income tax expense**: 15,800,000 US dollars
- **Net income (loss)**: 29,800,000 US dollars
- **Gaming revenue**: 2,730,900,000 US dollars
- **Food, beverage, hotel, and other revenue**: 905,500,000 US dollars
- **Gaming cost of revenue**: 1,641,100,000 US dollars
- **Food, beverage, hotel, and other cost of revenue**: 663,100,000 US dollars
- **Depreciation and amortization**: 234,800,000 US dollars
- **General and administrative**: 868,700,000 US dollars
- **Impairment loss**: 0 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 PENN Entertainment, Inc.: $30.80 M; to noncontrolling interests: −$1.00 M.