PENN Entertainment, Inc. (PENN) quarterly balance sheet — complete assets, liabilities & equity history
PENN Entertainment, Inc. (PENN) balance sheet — 30-year assets, liabilities & shareholders' equity history
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 |
|---|
| Total Current Assets | 1.46B | 1.32B | 1.16B | 1.17B | 1.09B | 1.1B | 1.02B | 1.15B | 1.28B | 1.33B | 1.39B | 1.66B | 1.78B | 1.74B | 1.75B | 2.01B | 2.06B | 2.06B | 2.11B | 2.22B |
| Cash & Short-Term Investments | 1.04B | 887.2M | 708M | 686.6M | 690.9M | 671.6M | 591.6M | 706.6M | 834M | 877.6M | 926.3M | 1.07B | 1.32B | 1.27B | 1.31B | 1.62B | 1.73B | 1.71B | 1.81B | 1.86B |
| Cash Only | 1.04B | 887.2M | 708M | 686.6M | 690.9M | 671.6M | 591.6M | 706.6M | 834M | 877.6M | 926.3M | 1.07B | 1.32B | 1.27B | 1.31B | 1.62B | 1.73B | 1.71B | 1.81B | 1.86B |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 240.4M | 245.9M | 241M | 254.2M | 231M | 252.1M | 253.3M | 256.8M | 239.7M | 251.9M | 282.3M | 319M | 252.8M | 289.6M | 260.2M | 115.6M | 155.8M | 169.4M | 122.9M | 195M |
| Days Sales Outstanding | 12.16 | 11.93 | 12.53 | 12.36 | 12.94 | 13.03 | 13.72 | 13.68 | 13.8 | 14.62 | 17.03 | 18.85 | 15.41 | 14.94 | 10.11 | 7.87 | 9.21 | 8.17 | 9.15 | 10.21 |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.4M | 33M | 34.7M | 131.4M | 0 | 0 | 0 | 132.3M |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | 2.1 | 3.15 | 7.68 | 13.2 | - | - | - | 13.3 |
| Other Current Assets | 52.3M | 51.7M | 60.3M | 73.6M | 24.3M | 49.6M | 45.1M | 38.7M | 51.3M | 45M | 27.7M | 42.6M | 30.6M | 27.5M | 23.4M | 36.3M | 62.5M | 48.4M | 50.3M | -99.9M |
| Total Non-Current Assets | 12.54B | 12.75B | 12.96B | 13.1B | 13.22B | 14.11B | 14.07B | 14.11B | 14.23B | 14.21B | 14.22B | 14.41B | 14.39B | 15.29B | 15.29B | 15.49B | 15.48B | 15.82B | 15.96B | 14.65B |
| Property, Plant & Equipment | 9.1B | 9.28B | 9.49B | 9.61B | 9.62B | 9.64B | 9.67B | 9.7B | 9.65B | 9.67B | 9.68B | 9.82B | 9.72B | 9.82B | 9.86B | 10.62B | 10.63B | 10.72B | 10.77B | 9.44B |
| Fixed Asset Turnover | 0.20x | 0.20x | 0.19x | 0.19x | 0.18x | 0.18x | 0.17x | 0.17x | 0.17x | 0.17x | 0.16x | 0.14x | 0.17x | 0.17x | 0.16x | 0.15x | 0.15x | 0.15x | 0.15x | 0.17x |
| Goodwill | 1.76B | 1.77B | 1.78B | 1.79B | 1.78B | 2.64B | 2.56B | 2.56B | 2.66B | 2.65B | 2.66B | 2.7B | 2.69B | 2.96B | 2.93B | 2.69B | 2.66B | 2.8B | 2.85B | 2.82B |
| Intangible Assets | 1.38B | 1.39B | 1.4B | 1.4B | 1.51B | 1.52B | 1.52B | 1.53B | 1.62B | 1.61B | 1.61B | 1.62B | 1.72B | 2.22B | 2.23B | 1.74B | 1.75B | 1.84B | 1.86B | 1.87B |
| Long-Term Investments | 77.1M | 78.8M | 79.1M | 79.4M | 96.2M | 82.4M | 89M | 86.2M | 88.6M | 86.5M | 111M | 84.9M | 82.6M | 86.4M | 87M | 248.6M | 246.3M | 250.3M | 256.2M | 255.1M |
| Other Non-Current Assets | 217.5M | 229.8M | 213.3M | 223.9M | 211.6M | 229.3M | 230.7M | 232M | 123.7M | 196M | 119.7M | 187.3M | 173.5M | 211.6M | 189.3M | 192.9M | 187.8M | 208.9M | 219.2M | 74M |
| Total Assets | 13.99B | 14.07B | 14.12B | 14.27B | 14.31B | 15.21B | 15.09B | 15.26B | 15.51B | 15.54B | 15.61B | 16.06B | 16.17B | 17.03B | 17.04B | 17.5B | 17.54B | 17.88B | 18.07B | 16.87B |
| Asset Turnover | 0.13x | 0.13x | 0.13x | 0.13x | 0.12x | 0.12x | 0.11x | 0.11x | 0.11x | 0.11x | 0.10x | 0.09x | 0.10x | 0.10x | 0.10x | 0.09x | 0.09x | 0.09x | 0.09x | 0.10x |
| Asset Growth % | -2.21% | -7.48% | -6.44% | -6.51% | -7.76% | -2.13% | -3.36% | -5% | -4.05% | -8.75% | -8.37% | -8.22% | -7.79% | -4.77% | -5.71% | 3.73% | 11.34% | 18.59% | 21.38% | 15.03% |
| Total Current Liabilities | 1.52B | 1.5B | 1.42B | 1.48B | 1.44B | 1.39B | 1.37B | 1.42B | 1.36B | 1.3B | 1.34B | 1.49B | 1.25B | 1.23B | 1.27B | 1.16B | 1.15B | 1.09B | 1.12B | 1.13B |
| Accounts Payable | 57.5M | 62.4M | 71M | 54.2M | 69.7M | 64.8M | 65.6M | 50.8M | 66.7M | 46.1M | 38.2M | 36.6M | 44.5M | 52.4M | 45.9M | 40.1M | 40.9M | 38.9M | 45.5M | 53.3M |
| Days Payables Outstanding | 4.75 | 3.52 | 4.49 | 4.33 | 5.44 | 4.7 | 4.68 | 4.81 | 4.85 | 3.52 | 3.01 | 3.46 | 4.59 | 4.57 | 3.97 | 4.07 | 3.84 | 4.26 | 5.18 | 4.52 |
| Short-Term Debt | 80.6M | 554.3M | 475M | 469.9M | 505.1M | 38.2M | 38.2M | 38.2M | 38.2M | 38.2M | 47.6M | 47.6M | 56.7M | 56.2M | 56.2M | 56.2M | 55.8M | 55.8M | 99.5M | 99.5M |
| Deferred Revenue (Current) | 0 | 138.9M | 0 | 0 | 162.2M | 0 | 0 | 0 | 159.2M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 189.1M |
| Other Current Liabilities | 0 | 739.8M | 870.4M | 951.4M | 705.7M | 0 | 0 | 308.1M | -159.2M | 0 | 0 | 382.2M | 0 | 0 | 0 | 203.7M | 0 | 0 | 0 | 11.9M |
| Current Ratio | 0.96x | 0.89x | 0.82x | 0.79x | 0.75x | 0.79x | 0.74x | 0.82x | 0.94x | 1.03x | 1.04x | 1.11x | 1.42x | 1.41x | 1.38x | 1.74x | 1.79x | 1.90x | 1.88x | 1.96x |
| Quick Ratio | 0.96x | 0.89x | 0.82x | 0.79x | 0.75x | 0.79x | 0.74x | 0.82x | 0.94x | 1.03x | 1.04x | 1.11x | 1.41x | 1.39x | 1.35x | 1.62x | 1.79x | 1.90x | 1.88x | 1.85x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | 12.92 | 13.51 | 13.81 | 17.01 | - | - | - | 18.99 |
| Total Non-Current Liabilities | 10.58B | 10.72B | 10.88B | 10.97B | 10.91B | 10.83B | 10.75B | 10.99B | 11.09B | 11.19B | 11.2B | 11.37B | 11.44B | 11.59B | 11.59B | 12.75B | 12.77B | 13.03B | 13B | 11.64B |
| Long-Term Debt | 5B | -1.51B | 7.79B | 7.91B | 2.8B | 2.76B | 2.58B | 2.73B | 2.73B | 2.72B | 2.72B | 2.72B | 2.72B | 2.72B | 2.72B | 2.72B | 2.73B | 2.73B | 2.69B | 2.64B |
| Capital Lease Obligations | 5.37B | 7.77B | 0 | 0 | 7.87B | 7.86B | 7.96B | 8.06B | 8.14B | 8.25B | 8.3B | 8.39B | 8.37B | 8.48B | 8.52B | 9.87B | 9.88B | 9.94B | 9.96B | 8.69B |
| Deferred Tax Liabilities | 125.2M | 110.7M | 94M | 87.8M | 117.3M | 82.9M | 72.6M | 61M | 83.8M | 74.2M | 44.8M | 117.6M | 154.6M | 261.8M | 230.4M | 0 | 37.8M | 227.9M | 213M | 189.1M |
| Other Non-Current Liabilities | 86.4M | 4.31B | 3B | 2.97B | 92.4M | 131.7M | 132.8M | 135M | 99.2M | 143.7M | 100.3M | 85.7M | 199.9M | 132.7M | 125M | 151.8M | 125.7M | 127.6M | 130.3M | 129M |
| Total Liabilities | 12.1B | 12.22B | 12.3B | 12.44B | 12.36B | 12.22B | 12.12B | 12.4B | 12.45B | 12.49B | 12.54B | 12.86B | 12.69B | 12.82B | 12.86B | 13.91B | 13.92B | 14.11B | 14.12B | 12.78B |
| Total Debt | 10.93B | 6.81B | 8.26B | 8.38B | 11.17B | 11.09B | 11.01B | 11.25B | 11.32B | 11.41B | 11.45B | 11.54B | 11.5B | 11.62B | 11.66B | 12.91B | 12.92B | 12.98B | 12.99B | 11.61B |
| Net Debt | 9.88B | 5.93B | 7.55B | 7.69B | 10.48B | 10.42B | 10.42B | 10.54B | 10.48B | 10.53B | 10.52B | 10.47B | 10.18B | 10.35B | 10.35B | 11.28B | 11.19B | 11.27B | 11.19B | 9.74B |
| Debt / Equity | 5.76x | 3.68x | 4.54x | 4.58x | 5.72x | 3.72x | 3.71x | 3.94x | 3.70x | 3.74x | 3.73x | 3.61x | 3.30x | 2.76x | 2.79x | 3.59x | 3.57x | 3.45x | 3.29x | 2.83x |
| Debt / EBITDA | 43.51x | 27.31x | 38.59x | 41.15x | - | 54.65x | 73.01x | 190.66x | 64.23x | 62.15x | 131.16x | - | - | 36.77x | 29.67x | 32.83x | 45.26x | 28.68x | 31.68x | 35.85x |
| Net Debt / EBITDA | 39.35x | 23.75x | 35.28x | 37.77x | - | 51.35x | 69.08x | 178.69x | 59.49x | 57.37x | 120.55x | - | - | 32.75x | 26.33x | 28.70x | 39.20x | 24.90x | 27.28x | 30.09x |
| Interest Coverage | 1.32x | 1.39x | 1.06x | -0.06x | -7.85x | 0.88x | 2.44x | -0.31x | 0.71x | 0.75x | -0.07x | -2.44x | -6.55x | 1.98x | 7.04x | 1.26x | 0.70x | 1.42x | 1.62x | 1.37x |
| Total Equity | 1.9B | 1.85B | 1.82B | 1.83B | 1.95B | 2.98B | 2.97B | 2.86B | 3.06B | 3.05B | 3.07B | 3.2B | 3.48B | 4.21B | 4.18B | 3.6B | 3.62B | 3.77B | 3.95B | 4.1B |
| Equity Growth % | -2.85% | -37.85% | -38.66% | -36.07% | -36.2% | -2.3% | -3.34% | -10.66% | -12.06% | -27.46% | -26.42% | -11.04% | -3.74% | 11.76% | 5.63% | -12.22% | 17.73% | 27.32% | 43.43% | 54.27% |
| Book Value per Share | 14.01 | 13.52 | 13.65 | 13.66 | 13.61 | 20.02 | 17.78 | 18.78 | 20.11 | 20.07 | 20.22 | 21.15 | 23.07 | 25.07 | 24.76 | 21.19 | 20.90 | 20.90 | 21.46 | 24.21 |
| Total Shareholders' Equity | 1.91B | 1.86B | 1.83B | 1.83B | 1.96B | 2.99B | 2.97B | 2.86B | 3.06B | 3.06B | 3.07B | 3.2B | 3.48B | 4.21B | 4.18B | 3.6B | 3.62B | 3.77B | 3.95B | 4.1B |
| Common Stock | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.8M | 1.7M | 1.7M | 1.7M | 1.7M | 1.7M |
| Retained Earnings | -1.43B | -1.46B | -1.49B | -1.49B | -1.42B | -552.6M | -535.2M | -647M | -513.7M | -477M | -450.2M | -335.5M | 22.6M | 747.4M | 669M | 154.5M | 133.7M | 10.2M | -15.9M | -86.5M |
| Treasury Stock | -1.14B | -1.14B | -1.14B | -1.14B | -1.05B | -895.8M | -804.6M | -779.5M | -779.5M | -779.5M | -779.5M | -779.5M | -779.6M | -779.7M | -679.5M | -629.5M | -538.5M | -370.5M | -203.5M | -28.4M |
| Accumulated OCI | -222.3M | -220.7M | -203.7M | -193.3M | -201.2M | -163M | -255.3M | -255M | -158.2M | -176.8M | -157.3M | -121.3M | -168.7M | -124M | -160.4M | -168.6M | -201.1M | -81.3M | -18.6M | -54.4M |
| Minority Interest | -7.9M | -7.5M | -7M | -6.5M | -6M | -5.5M | -4.6M | -4.3M | -3.8M | -3M | -2.7M | -2.5M | -1.8M | -1.5M | -1.2M | -1.1M | -1.1M | -800K | -800K | -700K |