What is Penn Ent's earnings per share (EPS)?

Penn Ent (PENN) reported diluted earnings per share of $-5.83 for fiscal year 2025. This represents a -184.4% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Penn Ent Financials

PENN

Source SEC Filings (10-K/10-Q) Updated Dec 31, 2025 Currency USD FYE December

This page shows Penn Ent (PENN) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 18 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Financial Health Signals

Financial Profile 25/100

Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores

Profitability

Penn Ent has an operating margin of -9.7%, meaning the company retains $-10 of operating profit per $100 of revenue. This below-average margin results in a low score of 1/100, suggesting thin profitability after operating expenses. This is down from 1.1% the prior year.

Growth

Penn Ent's revenue grew 5.8% year-over-year to $7.0B, a solid pace of expansion. This earns a growth score of 43/100.

Leverage

Penn Ent carries a low D/E ratio of 1.55, meaning only $1.55 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 70/100, indicating a strong balance sheet with room for future borrowing.

Liquidity

Penn Ent's current ratio of 0.79 means current assets barely cover short-term liabilities. This tight liquidity results in a low score of 10/100, which could limit financial flexibility.

Returns

Penn Ent generates a -46.0% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 0/100. This is down from -10.9% the prior year.

Piotroski F-Score Weak

3/9

Penn Ent passes 3 of 9 financial strength tests. 2 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), both operating efficiency signals pass.

Earnings Quality Mixed

-0.60x

For every $1 of reported earnings, Penn Ent generates $-0.60 in operating cash flow ($508.2M OCF vs -$843.1M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.

Interest Coverage At Risk

-1.5x

Penn Ent earns $-1.5 in operating income for every $1 of interest expense (-$673.6M vs $447.6M). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

Key Financial Metrics

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Earnings & Revenue

Revenue

$7.0B

YoY+5.8%

5Y CAGR+14.2%

10Y CAGR+9.4%

Penn Ent generated $7.0B in revenue in fiscal year 2025. This represents an increase of 5.8% from the prior year.

EBITDA

-$226.7M

YoY-144.8%

Penn Ent's EBITDA was -$226.7M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 144.8% from the prior year.

Net Income

-$843.1M

YoY-170.7%

Penn Ent reported -$843.1M in net income in fiscal year 2025. This represents a decrease of 170.7% from the prior year.

EPS (Diluted)

$-5.83

YoY-184.4%

Penn Ent earned $-5.83 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 184.4% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$686.6M

YoY-2.8%

5Y CAGR-18.0%

10Y CAGR+11.2%

Penn Ent held $686.6M in cash against $2.8B in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

N/A

Margins & Returns

Gross Margin

N/A

Operating Margin

-9.7%

YoY-10.8pp

5Y CAGR+1.8pp

10Y CAGR-26.2pp

Penn Ent's operating margin was -9.7% in fiscal year 2025, reflecting core business profitability. This is down 10.8 percentage points from the prior year.

Net Margin

-12.1%

YoY-7.4pp

5Y CAGR+6.6pp

10Y CAGR-12.1pp

Penn Ent's net profit margin was -12.1% in fiscal year 2025, showing the share of revenue converted to profit. This is down 7.4 percentage points from the prior year.

Return on Equity

-46.0%

YoY-35.1pp

5Y CAGR-20.8pp

Penn Ent's ROE was -46.0% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 35.1 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

$354.4M

Penn Ent spent $354.4M on share buybacks in fiscal year 2025, returning capital to shareholders by reducing shares outstanding.

Capital Expenditures

N/A

PENN Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$7.0B+5.8%	$6.6B+3.4%	$6.4B-0.6%	$6.4B+8.4%	$5.9B+65.0%	$3.6B
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$1.6B+4.2%	$1.6B+0.3%	$1.6B+40.8%	$1.1B-17.9%	$1.4B+19.6%	$1.1B
Operating Income	-$673.6M-1029.1%	$72.5M+110.5%	-$690.2M-170.9%	$974.0M-8.1%	$1.1B+358.3%	-$410.2M
Interest Expense	$447.6M-8.1%	$487.1M+3.7%	$469.6M-38.2%	$760.1M+34.1%	$566.9M+3.8%	$546.3M
Income Tax	$24.6M+187.9%	-$28.0M-241.5%	-$8.2M+82.3%	-$46.4M-139.1%	$118.6M+171.8%	-$165.1M
Net Income	-$843.1M-170.7%	-$311.5M+36.4%	-$490.0M-320.6%	$222.1M-47.2%	$420.8M+162.9%	-$669.5M
EPS (Diluted)	$-5.83-184.4%	$-2.05+36.3%	$-3.22-349.6%	$1.29-48.0%	$2.48+149.6%	$-5.00

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Revenue	$1.8B+5.2%	$1.7B-2.7%	$1.8B+5.5%	$1.7B+0.2%	$1.7B+1.8%	$1.6B-1.4%	$1.7B+3.5%	$1.6B
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$402.6M-3.7%	$417.9M+1.9%	$410.3M+1.8%	$403.0M+1.2%	$398.3M+1.5%	$392.5M+1.0%	$388.7M-0.1%	$388.9M
Operating Income	-$17.5M+97.7%	-$776.4M-1101.8%	$77.5M+81.1%	$42.8M+189.0%	-$48.1M-171.3%	$67.5M-9.4%	$74.5M+448.1%	-$21.4M
Interest Expense	$109.3M-1.0%	$110.4M+2.6%	$107.6M-10.6%	$120.3M-0.6%	$121.0M-1.8%	$123.2M+0.7%	$122.3M+1.4%	$120.6M
Income Tax	-$34.8M-756.6%	$5.3M-17.2%	$6.4M-86.6%	$47.7M+418.0%	-$15.0M-635.7%	$2.8M+187.5%	-$3.2M+74.6%	-$12.6M
Net Income	-$72.9M+91.6%	-$864.6M-4869.0%	-$17.4M-115.6%	$111.8M+183.9%	-$133.3M-263.2%	-$36.7M-36.9%	-$26.8M+76.6%	-$114.7M
EPS (Diluted)	N/A	$-6.03-4925.0%	$-0.12-117.6%	$0.68	N/A	$-0.24-33.3%	$-0.18+76.3%	$-0.76

PENN Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$14.3B-6.5%	$15.3B-5.0%	$16.1B-8.2%	$17.5B+3.7%	$16.9B+15.0%	$14.7B
Current Assets	$1.2B+1.0%	$1.2B-30.4%	$1.7B-17.6%	$2.0B-9.5%	$2.2B+6.6%	$2.1B
Cash & Equivalents	$686.6M-2.8%	$706.6M-34.1%	$1.1B-34.0%	$1.6B-12.9%	$1.9B+0.5%	$1.9B
Inventory	N/A	N/A	N/A	$11.1M	N/A	N/A
Accounts Receivable	$254.2M-1.0%	$256.8M-19.5%	$319.0M+29.1%	$247.0M+26.7%	$195.0M+102.3%	$96.4M
Goodwill	$1.8B-30.3%	$2.6B-4.9%	$2.7B+0.2%	$2.7B-4.7%	$2.8B+143.9%	$1.2B
Total Liabilities	$12.4B+0.3%	$12.4B-3.6%	$12.9B-7.5%	$13.9B+8.8%	$12.8B+6.4%	$12.0B
Current Liabilities	$1.5B+4.3%	$1.4B-5.0%	$1.5B+28.6%	$1.2B+2.3%	$1.1B+31.8%	$860.0M
Long-Term Debt	$2.8B+4.3%	$2.7B+0.5%	$2.7B-0.1%	$2.7B+3.2%	$2.6B+18.2%	$2.2B
Total Equity	$1.8B-35.9%	$2.9B-10.6%	$3.2B-11.0%	$3.6B-12.2%	$4.1B+54.3%	$2.7B
Retained Earnings	-$1.5B-130.3%	-$647.0M-92.8%	-$335.5M-317.2%	$154.5M+278.6%	-$86.5M+82.9%	-$507.3M

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Total Assets	$14.3B-0.3%	$14.3B-5.9%	$15.2B+0.8%	$15.1B-1.1%	$15.3B-1.6%	$15.5B-0.2%	$15.5B-0.5%	$15.6B
Current Assets	$1.2B+7.2%	$1.1B-0.7%	$1.1B+7.7%	$1.0B-11.9%	$1.2B-9.9%	$1.3B-3.9%	$1.3B-4.3%	$1.4B
Cash & Equivalents	$686.6M+4.0%	$660.1M-1.7%	$671.6M+13.5%	$591.6M-16.3%	$706.6M-15.3%	$834.0M-5.0%	$877.6M-2.9%	$903.6M
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	$254.2M+10.0%	$231.0M-8.4%	$252.1M-0.5%	$253.3M-1.4%	$256.8M+7.1%	$239.7M-4.8%	$251.9M-10.8%	$282.3M
Goodwill	$1.8B+0.1%	$1.8B-32.5%	$2.6B+3.1%	$2.6B0.0%	$2.6B-3.8%	$2.7B+0.6%	$2.6B-0.6%	$2.7B
Total Liabilities	$12.4B+0.7%	$12.4B+1.1%	$12.2B+0.9%	$12.1B-2.3%	$12.4B-0.4%	$12.5B-0.3%	$12.5B-0.5%	$12.5B
Current Liabilities	$1.5B+2.3%	$1.4B+3.6%	$1.4B+1.4%	$1.4B-2.9%	$1.4B+4.0%	$1.4B+4.7%	$1.3B-2.8%	$1.3B
Long-Term Debt	$2.8B+1.9%	$2.8B+1.3%	$2.8B+6.9%	$2.6B-5.5%	$2.7B+0.2%	$2.7B+0.2%	$2.7B+0.2%	$2.7B
Total Equity	$1.8B-6.4%	$2.0B-34.4%	$3.0B+0.5%	$3.0B+3.9%	$2.9B-6.6%	$3.1B+0.3%	$3.1B-0.6%	$3.1B
Retained Earnings	-$1.5B-5.1%	-$1.4B-156.5%	-$552.6M-3.3%	-$535.2M+17.3%	-$647.0M-25.9%	-$513.7M-7.7%	-$477.0M-6.0%	-$450.2M

PENN Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	$508.2M+41.4%	$359.3M-21.2%	$455.9M-48.1%	$878.2M-2.0%	$896.1M+164.5%	$338.8M
Capital Expenditures	N/A	N/A	N/A	$263.4M+7.9%	$244.1M+78.2%	$137.0M
Free Cash Flow	N/A	N/A	N/A	$614.8M-5.7%	$652.0M+223.1%	$201.8M
Investing Cash Flow	-$351.1M+35.1%	-$541.2M+27.1%	-$742.6M-187.2%	-$258.6M+78.8%	-$1.2B-422.8%	-$233.7M
Financing Cash Flow	-$165.6M+11.2%	-$186.5M+29.0%	-$262.6M+69.2%	-$853.0M-351.0%	$339.9M-74.1%	$1.3B
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	$354.4M	$0-100.0%	$149.8M-75.1%	$601.1M	$0	$0

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Operating Cash Flow	$107.2M-40.7%	$180.9M+1.5%	$178.2M+325.3%	$41.9M-59.3%	$102.9M-41.1%	$174.7M+16.2%	$150.4M+318.9%	-$68.7M
Capital Expenditures	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Free Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Investing Cash Flow	-$47.8M-55.2%	-$30.8M+77.5%	-$136.6M-0.5%	-$135.9M+40.5%	-$228.5M-37.2%	-$166.6M-68.6%	-$98.8M-108.9%	-$47.3M
Financing Cash Flow	-$36.6M+76.7%	-$157.3M-453.5%	$44.5M+374.7%	-$16.2M-40.9%	-$11.5M+75.2%	-$46.4M+40.9%	-$78.5M-56.7%	-$50.1M
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	$85.0M-44.8%	$154.1M+70.7%	$90.3M+261.2%	$25.0M	$0	$0	$0	$0

PENN Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-9.7%-10.8pp	1.1%+11.9pp	-10.8%-26.1pp	15.2%-2.7pp	17.9%+29.4pp	-11.5%
Net Margin	-12.1%-7.4pp	-4.7%+3.0pp	-7.7%-11.2pp	3.5%-3.7pp	7.1%+25.8pp	-18.7%
Return on Equity	-46.0%-35.1pp	-10.9%+4.4pp	-15.3%-21.5pp	6.2%-4.1pp	10.3%+35.5pp	-25.2%
Return on Assets	-5.9%-3.9pp	-2.0%+1.0pp	-3.0%-4.3pp	1.3%-1.2pp	2.5%+7.1pp	-4.6%
Current Ratio	0.79-0.0	0.82-0.3	1.11-0.6	1.74-0.2	1.96-0.5	2.42
Debt-to-Equity	1.55+0.6	0.95+0.1	0.85+0.1	0.76+0.1	0.64-0.2	0.84
FCF Margin	N/A	N/A	N/A	9.6%-1.4pp	11.0%+5.4pp	5.6%

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-1.0%+44.2pp	-45.2%-49.6pp	4.4%+1.8pp	2.6%+5.4pp	-2.9%-7.0pp	4.1%-0.4pp	4.5%+5.8pp	-1.3%
Net Margin	-4.0%+46.3pp	-50.3%-49.4pp	-1.0%-7.7pp	6.7%+14.7pp	-8.0%-5.8pp	-2.2%-0.6pp	-1.6%+5.5pp	-7.1%
Return on Equity	-4.0%+40.2pp	-44.1%-43.6pp	-0.6%-4.3pp	3.8%+8.4pp	-4.7%-3.5pp	-1.2%-0.3pp	-0.9%+2.8pp	-3.7%
Return on Assets	-0.5%+5.5pp	-6.0%-5.9pp	-0.1%-0.9pp	0.7%+1.6pp	-0.9%-0.6pp	-0.2%-0.1pp	-0.2%+0.6pp	-0.7%
Current Ratio	0.79+0.0	0.75-0.0	0.79+0.0	0.74-0.1	0.82-0.1	0.94-0.1	1.03-0.0	1.04
Debt-to-Equity	1.55+0.1	1.43+0.5	0.92+0.1	0.87-0.1	0.95+0.1	0.890.0	0.890.0	0.88
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: The current ratio is below 1.0 (0.79), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

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Frequently Asked Questions

What is Penn Ent's annual revenue?

Penn Ent (PENN) reported $7.0B in total revenue for fiscal year 2025. This represents a 5.8% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Penn Ent's revenue growing?

Penn Ent (PENN) revenue grew by 5.8% year-over-year, from $6.6B to $7.0B in fiscal year 2025.

Is Penn Ent profitable?

No, Penn Ent (PENN) reported a net income of -$843.1M in fiscal year 2025, with a net profit margin of -12.1%.

What is Penn Ent's EBITDA?

Penn Ent (PENN) had EBITDA of -$226.7M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does Penn Ent have?

As of fiscal year 2025, Penn Ent (PENN) had $686.6M in cash and equivalents against $2.8B in long-term debt.

What is Penn Ent's operating margin?

Penn Ent (PENN) had an operating margin of -9.7% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is Penn Ent's net profit margin?

Penn Ent (PENN) had a net profit margin of -12.1% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is Penn Ent's return on equity (ROE)?

Penn Ent (PENN) has a return on equity of -46.0% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Penn Ent's operating cash flow?

Penn Ent (PENN) generated $508.2M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Penn Ent's total assets?

Penn Ent (PENN) had $14.3B in total assets as of fiscal year 2025, including both current and long-term assets.

Does Penn Ent buy back shares?

Yes, Penn Ent (PENN) spent $354.4M on share buybacks during fiscal year 2025, returning capital to shareholders by reducing shares outstanding.

What is Penn Ent's current ratio?

Penn Ent (PENN) had a current ratio of 0.79 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

What is Penn Ent's debt-to-equity ratio?

Penn Ent (PENN) had a debt-to-equity ratio of 1.55 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Penn Ent's return on assets (ROA)?

Penn Ent (PENN) had a return on assets of -5.9% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Penn Ent's Piotroski F-Score?

Penn Ent (PENN) has a Piotroski F-Score of 3 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Penn Ent's earnings high quality?

Penn Ent (PENN) has an earnings quality ratio of -0.60x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can Penn Ent cover its interest payments?

Penn Ent (PENN) has an interest coverage ratio of -1.5x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.

How financially healthy is Penn Ent?

Penn Ent (PENN) scores 25 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.