{"schema_version":"secwatch.filing_event.v1","accession":"0000921738-24-000035","form_type":"8-K","ticker":"PENN","cik":"0000921738","company_name":"PENN Entertainment, Inc.","filed_at":"2024-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.398048+00:00","generated_at":"2026-05-30T04:12:58.986283+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"PENN Q3 net loss narrows to $37.5M but Adj EBITDA drops to $193.5M","bullets":["Revenue $1.64B (flat YoY); net loss improved to $37.5M from $725.1M; diluted EPS -$0.24.","Adjusted EBITDA fell to $193.5M from $298.5M; adjusted EBITDAR $348.4M vs $445.1M.","Interactive: $244.6M revenue, $90.9M Adj EBITDA loss; launched ESPN BET account linking on Oct 30.","Property-level: $1.4B revenue, $471.7M adj EBITDAR, 33.8% margins; unfavorable hold in NE, weather in South.","Liquidity $1.8B including $834M cash; traditional net debt $1.8B; iCasino app in PA early Q1 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0000921738-24-000035","json":"https://secwatch.observer/filing/0000921738-24-000035.json","markdown":"https://secwatch.observer/filing/0000921738-24-000035.md","text":"https://secwatch.observer/filing/0000921738-24-000035.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/921738/000092173824000035/0000921738-24-000035-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921738/000092173824000035/penn-20241107.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T04:12:58.986283+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"}