{"schema_version":"secwatch.filing_event.v1","accession":"0000921738-24-000026","form_type":"8-K","ticker":"PENN","cik":"0000921738","company_name":"PENN Entertainment, Inc.","filed_at":"2024-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.370467+00:00","generated_at":"2026-05-31T11:31:39.994333+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"PENN Entertainment Q2 net loss of $27.1M vs income $78.1M YoY; revenue down slightly","bullets":["Net loss of $27.1M (diluted EPS -$0.18) vs net income of $78.1M ($0.48) in Q2 2023.","Revenue of $1,663M, down from $1,674.8M YoY; Adjusted EBITDA fell to $212.1M from $330.4M.","Retail segment revenues $1.4B with Adjusted EBITDAR $496.6M (34.8% margin); Interactive revenue $232.6M with Adjusted EBITDA loss $102.8M.","Interactive segment record gaming revenue; ESPN BET launch in NY expected late Aug; digital database up >80% since launch to 3.8M members.","Total liquidity $1.9B incl. $877.6M cash; traditional net debt $1.7B; development projects on budget and schedule."],"urls":{"canonical":"https://secwatch.observer/filing/0000921738-24-000026","json":"https://secwatch.observer/filing/0000921738-24-000026.json","markdown":"https://secwatch.observer/filing/0000921738-24-000026.md","text":"https://secwatch.observer/filing/0000921738-24-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/921738/000092173824000026/0000921738-24-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921738/000092173824000026/penn-20240808.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:31:39.994333+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}