EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

Schedule of Computations of Basic and Diluted EPS

Diluted earnings per share includes the determinants of basic earnings per share and, in addition, reflects the dilutive effect of the common stock deliverable for stock options, using the treasury stock method, and for RSUs, RSAs and PSUs for which future service is required as a condition to the delivery of the underlying common stock.

	Successor				Predecessor
(in thousands, except per share data)	Three Months Ended September 30, 2025		Period from February 8, 2025 to September 30, 2025		Period from January 1, 2025 to February 7, 2025		Three Months Ended September 30, 2024		Nine Months Ended September 30, 2024
Net loss attributable to Bally’s Corporation	$	(102,912)	$	(296,832)	$	(51,024)	$	(247,855)	$	(481,965)
Weighted average common shares outstanding, basic	60,636		60,628		48,743		48,596		48,405
Weighted average effect of dilutive securities	—		—		—		—		—
Weighted average common shares outstanding, diluted	60,636		60,628		48,743		48,596		48,405
Basic loss per share	$	(1.70)	$	(4.90)	$	(1.05)	$	(5.10)	$	(9.96)
Diluted loss per share	$	(1.70)	$	(4.90)	$	(1.05)	$	(5.10)	$	(9.96)