CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues
Total revenues	$ 1,606.9	$ 1,673.3
Operating expenses
General and administrative	388.9	392.9
Depreciation and amortization	108.7	107.5
Total operating expenses	1,628.3	1,474.2
Operating income (loss)	(21.4)	199.1
Other income (expenses)
Interest expense, net	(119.1)	(113.0)
Interest income	7.1	10.4
Income from unconsolidated affiliates	7.2	2.6
Gain on Barstool Acquisition, net	0.0	83.4
Gain on REIT transactions, net	0.0	500.8
Other	(1.3)	(1.0)
Total other income (expenses)	(106.1)	483.2
Income (loss) before income taxes	(127.5)	682.3
Income tax benefit (expense)	12.6	(167.9)
Net income (loss)	(114.9)	514.4
Less: Net loss attributable to non-controlling interest	0.2	0.1
Net income (loss) attributable to PENN Entertainment, Inc.	$ (114.7)	$ 514.5
Earnings per share:
Basic earnings (loss) per share (in dollars per share)	$ (0.76)	$ 3.35
Diluted earnings (loss) per share (in dollars per share)	$ (0.76)	$ 3.05
Weighted-average common shares outstanding - basic (in shares)	151.9	153.3
Weighted-average common shares outstanding - Diluted (in shares)	151.9	168.6
Gaming
Revenues
Total revenues	$ 1,258.3	$ 1,324.6
Operating expenses
Cost of revenue	879.5	729.5
Food, beverage, hotel, and other
Revenues
Total revenues	348.6	348.7
Operating expenses
Cost of revenue	$ 251.2	$ 244.3