---
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"
generated_at: "2026-08-14T20:30:14.604352+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Bally's Q2 revenue $792.2M, up 20.5% YoY; UK tax hit ~65% offset; evoke plc deal pending

## Summary
- 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

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- 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/1747079/000174707926000082/0001747079-26-000082-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1747079/000174707926000082/baly-20260814.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001747079-26-000082
- JSON: https://secwatch.observer/filing/0001747079-26-000082.json
- Plain text: https://secwatch.observer/filing/0001747079-26-000082.txt

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