---
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"
generated_at: "2026-05-31T11:31:39.994333+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# PENN Entertainment Q2 net loss of $27.1M vs income $78.1M YoY; revenue down slightly

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000921738-24-000026
- JSON: https://secwatch.observer/filing/0000921738-24-000026.json
- Plain text: https://secwatch.observer/filing/0000921738-24-000026.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.