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PENN · 10-Q filed April 29, 2026

PENN earnings analysis

What we found in PENN's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

PENN Entertainment, Inc. reported Q1 revenue of $1.7791 billion, surpassing the consensus estimate by 1.7%, and achieved GAAP EPS of $0.11, exceeding expectations. The company's Consolidated Adjusted EBITDA rose significantly to $265.8 million, highlighting an improvement from $173.3 million year-over-year. Management noted increasing consumer visits and spend rates as key drivers for growth across most retail segments despite some headwinds in the South segment due to competition and weather issues.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Growth
Total revenue increased by 6.4% to $1.7791 billion compared to $1.6725 billion in Q1 2025.
Strong EPS Surprise
GAAP EPS was $0.11, outperforming estimates of $0.03 by 266.67%.
Rising Adjusted EBITDA
Consolidated Adjusted EBITDA rose to $265.8 million from $173.3 million YoY.
Segment Performance Improvement
Retail segments contributed positively with significant growth in the Midwest and West segments, showing resilience despite challenges in the South.
Increase in Gaming Revenue
Gaming revenue grew by $36.1 million to $1.3344 billion, reflecting a 2.8% increase.
Inventory and Liquidity Strength
Liquidity remains robust at $1.7 billion, enhanced by $708 million cash holdings.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Increased Competition
The South segment faced ongoing challenges due to heightened competition and visitation decline.
Weather Impact
Adverse weather conditions negatively affected revenue stability in the Northeast.
High Interest Expense
The company's gross outstanding debt of $1.4 billion exposes it to risks from fluctuating interest rates.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.11
Segment
Northeast: $687.1M
Segment
South: $281.3M
Segment
West: $145.8M
Segment
Midwest: $305.9M
Segment
Interactive: $358.3M
Guidance

What they said about what is next.

Management noted potential for future growth but provided no formal numerical guidance.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · February 26, 2026
PENN presents a diversified omni-channel gaming business with 42 gaming and racing properties across 19 states and digital operations in 22 sportsbook jurisdictions and 5 iCasino jurisdictions as of December 31, 2025.…
10-Q · November 6, 2025
PENN reported Q3 revenues of $1,717.3 million (up from $1,639.2 million a year ago) but recorded a substantial impairment and posted a GAAP net loss attributable to PENN of $864.6 million, or a diluted loss per share of…
10-Q · May 12, 2025
PENN reported total revenues of $1,672.5 million in Q1 2025, up from $1,606.9 million in Q1 2024, and generated net income of $111.5 million (diluted EPS $0.68) versus a net loss of $(114.9) million (diluted loss…
10-Q · August 8, 2024
PENN reported Q2 revenue of $1,663.0 million, roughly flat versus prior-year Q2 ($1,674.8 million) but down slightly by $11.8 million. Operating income contracted to $74.5 million from $205.5 million a year ago, driving…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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