{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-003515","form_type":"8-K","ticker":"BYD","cik":"0000906553","company_name":"BOYD GAMING CORP","filed_at":"2024-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.236870+00:00","generated_at":"2026-06-06T06:14:38.389964+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Boyd Gaming Q4 revenue up 3.4% to $954M, but net income falls on $103M impairment","bullets":["Q4 revenue $954.4M vs $922.9M YoY; net income $92.6M ($0.94/sh) vs $172.7M ($1.63) due to $103.3M non-cash impairment.","Adjusted Q4 EPS $1.66 vs $1.72; Full-year adjusted EPS $6.31 vs $6.07; revenue $3.7B vs $3.6B.","Property-level operating margins above 40% in Q4 and full year; returned >$475M to shareholders in 2023.","Full-year net income $620M ($6.12) vs $639.4M ($5.87); impairment charges $107.8M in 2023 vs $40.8M in 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-003515","json":"https://secwatch.observer/filing/0001437749-24-003515.json","markdown":"https://secwatch.observer/filing/0001437749-24-003515.md","text":"https://secwatch.observer/filing/0001437749-24-003515.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/906553/000143774924003515/0001437749-24-003515-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/906553/000143774924003515/bgc20231220c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T06:14:38.389964+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":"c083c976005bef9b3eac39e3b63800e48d7576f9","claim":"BOYD GAMING CORP reported fourth quarter ended December 31, 2023 results: revenue $954.4 million, net income $92.6 million, EPS $0.94 per share.","evidence_excerpt":"Boyd Gaming reported fourth-quarter 2023 revenues of $954.4 million, increasing from $922.9 million in the fourth quarter of 2022. The Company reported net income of $92.6 million, or $0.94 per share, for the fourth quarter of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/906553/000143774924003515/0001437749-24-003515-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter ended December 31, 2023"},{"label":"Revenue","value":"$954.4 million"},{"label":"Net income","value":"$92.6 million"},{"label":"EPS","value":"$0.94 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c0a487244786299a3f20b823517b935dc0fd0b78","claim":"BOYD GAMING CORP reported year ended December 31, 2023 results: revenue $3.7 billion, net income $620.0 million, EPS $6.12 per share.","evidence_excerpt":"For the full year 2023, Boyd Gaming reported revenues of $3.7 billion, up from $3.6 billion for the full year 2022. The Company reported net income of $620.0 million, or $6.12 per share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/906553/000143774924003515/0001437749-24-003515-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"year ended December 31, 2023"},{"label":"Revenue","value":"$3.7 billion"},{"label":"Net income","value":"$620.0 million"},{"label":"EPS","value":"$6.12 per share"},{"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"}