{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-123742","form_type":"8-K/A","ticker":"BALY","cik":"0001747079","company_name":"Bally's Corp","filed_at":"2025-12-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.330974+00:00","generated_at":"2026-05-16T12:36:40.831910+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Bally's files pro forma financials for Intralot/Queen deals; $3.5B goodwill, $724M pro forma net loss","bullets":["Acquired 57.9% stake in Intralot for $1.79B cash + 873.7M new shares; financed with $1.82B new debt and $500M equity.","Pro forma FY2024 net loss attributable to Bally's $633.8M ($10.92/share) vs historical $567.8M loss.","Pro forma H1 2025 net loss $113.3M ($2.10/share) vs historical net income $15.3M.","Bally's used $1.11B cash from Intralot to redeem $500M 11% 2028 Notes and pay down $394.6M of Term Loan.","Pro forma balance sheet: $11.6B total assets, $3.5B goodwill, $4.6B long-term debt, $1.9B noncontrolling interest."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-123742","json":"https://secwatch.observer/filing/0001213900-25-123742.json","markdown":"https://secwatch.observer/filing/0001213900-25-123742.md","text":"https://secwatch.observer/filing/0001213900-25-123742.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1747079/000121390025123742/0001213900-25-123742-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1747079/000121390025123742/ea0270192-8ka1_ballys.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:36:40.831910+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"}