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Company

Bally's Corp

Ticker
BALY
Sector
Industry
Report date
August 14, 2026
Valye AI Score

83

Very high visibility
Recent developments
Recent developments summary

Recent news includes earnings reports and sector-related updates relevant to Bally's Corp and its industry peers.

Recent developments:
  • Bally's was mentioned in an after-hours earnings report on March 16, 2026, indicating ongoing financial disclosures and market activity [N4].
  • DraftKings, a peer in the gaming sector, experienced a 27% stock decline over three months, highlighting sector volatility [N3].
  • Industry peers Melco Resorts and Take-Two Interactive reported earnings matching or exceeding expectations in mid-2026, reflecting mixed performance in the gaming and interactive entertainment sectors [N1][N2].
Overview

Bally's Corp operates primarily in the gaming and casino sector, with operations reflected in its SEC filings. The company manages liquidity with significant cash reserves but faces current liabilities exceeding current assets as of mid-2026. Bally's has a structured cybersecurity framework integrated into its overall risk management, including compliance with PCI-DSS and alignment with ISO standards. The company is overseen by a dedicated cybersecurity management team and Board-level committees focused on risk assessment and mitigation.

Executive summary

Financial figures (if any) are summarized from the latest available SEC filings and are provided for informational purposes only — not financial advice. Bally's Corp reported a net loss of $146.1 million and negative EPS of $2.41 for Q2 2026. The company maintains liquidity with $390.2 million in cash and equivalents as of June 30, 2026, but current liabilities exceed current assets, resulting in a current ratio below 1. Bally's has implemented comprehensive cybersecurity risk management policies aligned with industry standards and maintains active oversight and mitigation processes [S2][S1].

Scenarios for BALY

Bull case model:

Bally's has demonstrated strong governance in cybersecurity risk management, which is critical in the gaming industry. Its liquidity position, while showing a current ratio below 1, includes substantial cash reserves that support operational needs. The company's active engagement with industry standards and third-party evaluations may enhance trust and operational stability.

Bear case model:

The company reported a significant net loss and negative earnings per share in Q2 2026, indicating ongoing profitability challenges. Current liabilities exceed current assets, which may pressure liquidity. The gaming industry is subject to regulatory and market risks, and any cybersecurity incidents could materially impact operations despite current mitigation efforts.

Moat:

Bally's moat is supported by its established presence in the gaming and casino industry, regulatory compliance, and robust cybersecurity infrastructure. The company's adherence to recognized security standards and ongoing risk management efforts contribute to operational resilience. However, the gaming sector's competitive nature and regulatory environment require continuous investment in compliance and technology to maintain competitive positioning.

Risks overview
Risks summary
Liquidity and profitability challenges combined with cybersecurity and regulatory risks represent the primary risk factors for Bally's Corp.
Risks details:

• Liquidity Risk: Current liabilities exceed current assets as of June 30, 2026, with a current ratio of 0.91, indicating potential short-term liquidity constraints.
• Profitability Risk: The company reported a net loss of $146.1 million and negative EPS of $2.41 in Q2 2026, reflecting ongoing challenges in achieving profitability.
• Cybersecurity Risk: Despite comprehensive cybersecurity policies and controls, the gaming industry remains a target for cyber threats that could disrupt operations or compromise sensitive data.
• Regulatory and Market Risks: Bally's operates in a highly regulated gaming sector subject to changes in laws and market conditions that could affect business performance.

FINAL FORECAST FOR BALY

Final take one line
Bally's Corp exhibits very high visibility with detailed financial disclosures and robust cybersecurity risk management integrated into its operations.
Final take 12 to 24 month view

Business trends: Bally's operates in a competitive gaming sector with ongoing liquidity and profitability challenges, alongside active cybersecurity risk management.
Execution milestones: Maintaining compliance with industry cybersecurity standards, ongoing Board oversight of risk, and regular financial reporting.
Key risks: Liquidity constraints, sustained net losses, cybersecurity threats, and regulatory environment uncertainties.

Valye AI Visibility Research Score

Very high visibility

Visibility score reflects the breadth and consistency of available disclosure across SEC filings, recent public reporting, and baseline business context (research-only; not investment advice).

83
LLM visibility overview
LLM Visibility known facts
  • Bally's Corp operates in the gaming and casino industry as indicated by SEC segment disclosures.
  • As of June 30, 2026, Bally's reported cash and cash equivalents of $390.2 million and current assets of $965.0 million, with current liabilities of $1.058 billion, resulting in a current ratio of 0.91 and a cash ratio of 0.37, indicating liquidity slightly below 1.
  • The company reported a net loss of $146.1 million for the quarter ended June 30, 2026, with basic and diluted EPS of -$2.41 per share.
  • Bally's has established comprehensive cybersecurity risk management policies and processes integrated into its overall risk management framework, including adherence to PCI-DSS standards and alignment with ISO 27001 and ISO 27701 standards.
  • The company maintains a dedicated cybersecurity management team led by experienced executives and regularly engages third parties for independent security evaluations.
  • Bally's Board of Directors receives periodic reports on cybersecurity risks and mitigation efforts, and the company has defined procedures for responding to potential cybersecurity incidents.
  • Recent news coverage includes an after-hours earnings report mentioning Bally's on March 16, 2026, and various industry-related news items from early 2026 to mid-2026, reflecting ongoing market and sector activity relevant to Bally's operations [N4][N3][N1][N2].
Sources
Sources - Context summary

Generated 2026-08-15

Sources - Earning calls
Sources - Other context
Sources - SEC Filings
  • S1 | 2026-04-20 | 10-K/A
  • S2 | 2026-08-14 | 10-Q
Sources - News headlines
  • N1 | 2026-08-13 | www.nasdaq.com | Melco Resorts (MLCO) Q2 Earnings Match Estimates | https://www.nasdaq.com/articles/melco-resorts-mlco-q2-earnings-match-estimates
  • N2 | 2026-08-07 | www.nasdaq.com | Take-Two Interactive (TTWO) Q1 Earnings and Revenues Top Estimates | https://www.nasdaq.com/articles/take-two-interactive-ttwo-q1-earnings-and-revenues-top-estimates
  • N3 | 2026-04-17 | www.nasdaq.com | DraftKings Stock Dips 27% in 3 Months: Should You Hold or Fold? | https://www.nasdaq.com/articles/draftkings-stock-dips-27-3-months-should-you-hold-or-fold
  • N4 | 2026-03-16 | www.nasdaq.com | After-Hours Earnings Report for March 16, 2026 : SMTC, BALY, NGS, SMC, GETY, TBRG, CANG, PLBY, CMTL, RFIL, ASRT, DCGO | https://www.nasdaq.com/articles/after-hours-earnings-report-march-16-2026-smtc-baly-ngs-smc-gety-tbrg-cang-plby-cmtl-rfil
  • N5 | 2026-03-03 | www.nasdaq.com | Accel Entertainment (ACEL) Q4 Earnings and Revenues Top Estimates | https://www.nasdaq.com/articles/accel-entertainment-acel-q4-earnings-and-revenues-top-estimates
  • N6 | 2026-02-26 | www.nasdaq.com | Playtika Holding (PLTK) Tops Q4 Earnings and Revenue Estimates | https://www.nasdaq.com/articles/playtika-holding-pltk-tops-q4-earnings-and-revenue-estimates
  • N7 | 2026-01-30 | www.nasdaq.com | Strength Seen in Rush Street Interactive (RSI): Can Its 6.2% Jump Turn into More Strength? | https://www.nasdaq.com/articles/strength-seen-rush-street-interactive-rsi-can-its-62-jump-turn-more-strength
  • N8 | 2025-12-18 | www.nasdaq.com | Stocks Retreat as AI Infrastructure Companies and Chip Makers Fall | https://www.nasdaq.com/articles/stocks-retreat-ai-infrastructure-companies-and-chip-makers-fall
Important legal disclaimer

This material is for informational purposes only and does not constitute investment, financial, legal or tax advice, or an offer or solicitation to buy or sell any security. The Valye AI Score is a model-based estimate derived from public information and is subject to change without notice. No representation or warranty, express or implied, is made as to the accuracy, completeness or fairness of the information herein. Past performance is not indicative of future results. Investors should conduct their own research and consult a qualified financial adviser before making any investment decisions.

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