STOCKHOLDERS’ EQUITY (Tables)

9 Months Ended

Sep. 30, 2025

Schedule of Outstanding Warrants, Options, and Contingent Shares

The Company issued warrants and other contingent consideration in acquisitions and strategic partnerships that are expected to result in the issuance of common shares in future periods resulting from the exercise of warrants or the achievement of certain performance targets. These incremental shares are summarized below:


Sinclair Penny Warrants (Note 2)			11,575,597


MKF penny warrants (Note 12)			44,128


Outstanding awards under Equity Incentive Plans			729,786
			12,349,511

Schedule of Accumulated Other Comprehensive Loss

The following tables reflect the changes in accumulated other comprehensive loss by component:


Predecessor
(in thousands)	Foreign Currency Translation Adjustment		Benefit Plans		Cash Flow Hedges(1)		Net Investment Hedges		Total
Accumulated other comprehensive (loss) income at December 31, 2024 (Predecessor)	$	(261,745)	$	1,746	$	(8,189)	$	7,921	$	(260,267)
Other comprehensive income (loss) before reclassifications	(13,097)		—		1,425		3,655		(8,017)
Reclassifications from accumulated other comprehensive income (loss) to earnings	—		—		(105)		7		(98)
Tax effect	—		—		(352)		(976)		(1,328)
Accumulated other comprehensive (loss) income at February 07, 2025 (Predecessor)	$	(274,842)	$	1,746	$	(7,221)	$	10,607	$	(269,710)


Successor
(in thousands)	Foreign Currency Translation Adjustment		Cash Flow Hedges(1)		Net Investment Hedges		Total
Accumulated other comprehensive (loss) income at February 8, 2025 (Successor)	$	—	$	—	$	—	$	—
Other comprehensive income (loss) before reclassifications	167,541		(28,310)		(53,444)		85,787
Reclassifications from accumulated other comprehensive income (loss) to earnings	—		2,318		1,960		4,278
Tax effect	(44,539)		6,897		13,662		(23,980)
Accumulated other comprehensive income (loss) at September 30, 2025 (Successor)	$	123,002	$	(19,095)	$	(37,822)	$	66,085

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(1) As of September 30, 2025 (Successor), approximately $14.1 million of existing gains and losses are estimated to be reclassified into earnings within the next 12 months.


Predecessor
(in thousands)	Foreign Currency Translation Adjustment		Benefit Plans		Cash Flow Hedges		Net Investment Hedges		Total
Accumulated other comprehensive (loss) income at December 31, 2023	$	(177,203)	$	886	$	(11,246)	$	(21,995)	$	(209,558)
Other comprehensive income (loss) before reclassifications	103,342		—		(26,507)		(16,153)		60,682
Reclassifications from accumulated other comprehensive income (loss) to earnings	—		—		(9,678)		(3,170)		(12,848)
Tax effect	—		—		8,805		12,674		21,479
Accumulated other comprehensive (loss) income at September 30, 2024	$	(73,861)	$	886	$	(38,626)	$	(28,644)	$	(140,245)

Bally's Corp 10-Q