PENN Entertainment (PENN) Change in Accured Expenses (2009 - 2026)
PENN Entertainment's Change in Accured Expenses came in at $55.1 million for Q2 2026, up 0.4% from $54.9 million a year earlier.
PENN Entertainment (PENN) Change in Accured Expenses (2009 - 2026) Analysis & Trends
Over the trailing twelve months to Jun 30, 2026, PENN Entertainment reported Change in Accured Expenses of $23.8 million, up 98.3% year-over-year; for FY2025, it came in at $18 million.
- Going back by year, Change in Accured Expenses was -$67.7 million in FY2024, $25.9 million in FY2023 (+48.9%), $17.4 million in FY2022 (-87.4%) and $138.4 million in FY2021.
- The Q2 2026 figure represents the highest quarterly Change in Accured Expenses since Q4 2023.
- Year-over-year, Change in Accured Expenses increased in two of the last five quarters, with an average decline of 0.7%.
- The fastest year-over-year change in Change in Accured Expenses over five years came in Q3 2025 (growth of 139.5%), and the weakest in Q4 2024 (a decline of 72.6%).
- Business Quant data shows PENN's Change in Accured Expenses at -$58.6 million (Q1 2026), $17 million (Q4 2025) and $10.3 million (Q3 2025) in the three quarters before Q2 2026.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accured Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Las Vegas Sands | 23.47 Bn | 9.89 Bn | 1.48 Bn | - |
| 2 | DraftKings | 16.53 Bn | 12.19 Bn | 551.45 Mn | -14.75 Mn |
| 3 | Flutter Entertainment | 12.99 Bn | 6.73 Bn | 1.71 Bn | - |
| 4 | Madison Square Garden Sports | 9.80 Bn | 9.40 Bn | 119.21 Mn | -72.25 Mn |
| 5 | Life Time Group Holdings | 9.15 Bn | 8.39 Bn | 412.26 Mn | - |
| 6 | Wynn Resorts | 7.85 Bn | 1.40 Bn | 758.95 Mn | 20.70 Mn |
| 7 | MGM Resorts International | 7.67 Bn | -517.04 Mn | 1.98 Bn | -19.98 Mn |
| 8 | Light & Wonder | 7.12 Bn | 6.43 Bn | 618.00 Mn | - |
| 9 | Caesars Entertainment | 6.04 Bn | 2.66 Bn | 1.50 Bn | 187.00 Mn |
| 10 | PENN Entertainment | 1.98 Bn | -969.24 Mn | 690.50 Mn | 55.10 Mn |
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 55.10 Mn |
| Mar 31, 2026 | -58.60 Mn |
| Dec 31, 2025 | 17.00 Mn |
| Sep 30, 2025 | 10.30 Mn |
| Jun 30, 2025 | 54.90 Mn |
| Mar 31, 2025 | -64.20 Mn |
| Dec 31, 2024 | 17.00 Mn |
| Sep 30, 2024 | 4.30 Mn |
| Jun 30, 2024 | -7.30 Mn |
| Mar 31, 2024 | -81.70 Mn |
| Dec 31, 2023 | 62.00 Mn |
| Sep 30, 2023 | 14.70 Mn |
| Jun 30, 2023 | 27.70 Mn |
| Mar 31, 2023 | -78.50 Mn |
| Dec 31, 2022 | -1.60 Mn |
| Sep 30, 2022 | 42.00 Mn |
| Jun 30, 2022 | 21.40 Mn |
| Mar 31, 2022 | -44.40 Mn |
| Dec 31, 2021 | 6.80 Mn |
| Sep 30, 2021 | 76.30 Mn |
PENN Entertainment Change in Accured Expenses API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=PENN&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "PENN", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=PENN&period=max&api_key=YOUR_API_KEY");
const data = await res.json();