{"schema_version":"secwatch.filing_event.v1","accession":"0001747079-26-000082","form_type":"8-K","ticker":"BALY","cik":"0001747079","company_name":"Bally's Corp","filed_at":"2026-08-14T20:23:09+00:00","discovered_at":"2026-08-14T20:30:00.372687+00:00","generated_at":"2026-08-14T20:30:14.604352+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Bally's Q2 revenue $792.2M, up 20.5% YoY; UK tax hit ~65% offset; evoke plc deal pending","bullets":["Q2 2026 revenue $792.2M, up 20.5% YoY; Casinos & Resorts $401.0M (+2.0%), B2C $243.5M (+22.3%), North America Interactive $66.1M (+16.9%)","UK gaming tax rose 21% to 40% effective Apr 1, 2026; ~$39M gross B2C EBITDAR hit, ~65% offset via growth and cost discipline","Bally's Intralot announced binding offer to acquire evoke plc in June; competition and gaming regulatory approvals underway","Bally's Bronx $4.0B project: $500M license fee and $115M golf concession paid in Q1 2026; pre-construction loan term sheet signed July, equity LOI in August","Casinos & Resorts Segment Adjusted EBITDAR $109.6M, up 3.4% YoY; North America Interactive EBITDAR $3.0M, up $0.5M"],"urls":{"canonical":"https://secwatch.observer/filing/0001747079-26-000082","json":"https://secwatch.observer/filing/0001747079-26-000082.json","markdown":"https://secwatch.observer/filing/0001747079-26-000082.md","text":"https://secwatch.observer/filing/0001747079-26-000082.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1747079/000174707926000082/0001747079-26-000082-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1747079/000174707926000082/baly-20260814.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-14T20:30:14.604352+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"}