{"schema_version":"secwatch.filing_event.v1","accession":"0000921738-23-000046","form_type":"8-K","ticker":"PENN","cik":"0000921738","company_name":"PENN Entertainment, Inc.","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.414082+00:00","generated_at":"2026-06-09T01:35:22.485250+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"PENN reports Q3 net loss of $725M; plans ESPN BET launch Nov 14","bullets":["Net loss of $725.1M ($4.80 diluted loss) vs net income of $123.2M ($0.72 EPS) a year ago.","Revenue essentially flat at $1.62B; Adjusted EBITDA fell 32% to $298.5M.","Interactive segment posted $50.2M adjusted EBITDA loss on $196.3M revenue.","ESPN BET online sportsbook to launch Nov 14 across 17 states, pending approvals.","Retail property revenue $1.42B; adjusted EBITDAR $523.4M with 36.8% margin."],"urls":{"canonical":"https://secwatch.observer/filing/0000921738-23-000046","json":"https://secwatch.observer/filing/0000921738-23-000046.json","markdown":"https://secwatch.observer/filing/0000921738-23-000046.md","text":"https://secwatch.observer/filing/0000921738-23-000046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/921738/000092173823000046/0000921738-23-000046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921738/000092173823000046/penn-20231102.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T01:35:22.485250+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"abfb7e25efaae7e8decc020fc64eeb06d54807fc","claim":"PENN Entertainment, Inc. reported financial results for the three months ended September 30, 2023.","evidence_excerpt":"On November 2, 2023, PENN Entertainment, Inc. (the “Company”), issued a press release announcing the results of operations and financial condition for the three months ended September 30, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000092173823000046/0000921738-23-000046-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended September 30, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}