Bally's Corp 2024年度报告

(Mark One) or☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 BALLY’S CORPORATION (Exact name of registrant as specified in its charter) Delaware 20-0904604 (State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.) 100 Westminster Street,Providence,RI02903(Address of principal executive offices) (Zip Code)(401)475-8474(Registrant’s telephone number, including area code)Securities registered pursuant to Section12(b) of the Act: Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.Yes☐No☒Indicate by check mark if the registrant is not required to file reports pursuant to Section13 or Section15(d) of the Act.Yes☐No☒ Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90days.Yes☒No☐Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of theExchange Act. Large accelerated filer☐Accelerated filer☒Non-accelerated filer☐Smallerreportingcompany☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new orrevised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filingreflect the correction of an error to previously issued financial statements.☐Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒The aggregate market value of the voting common stock held by non-affiliates of the registrant as of June 30, 2024 based on the closing price on the New York Stock Exchange for such date, was approximately $285.4million.Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. For additional information regarding the Company’s shares outstanding, refer to Note 20 “Stockholders’ Equity.” DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s definitive Proxy Statement for the Annual Meeting of Stockholders to be held onMay 15, 2025 are incorporated by reference into PartIII ofthis Annual Report on Form10-K. BALLY’S CORPORATION ANNUAL REPORT ON FORM 10-K TABLE OF CONTENTS PART I ITEM 1.BusinessITEM 1A.Risk FactorsITEM 1B.Unresolved Staff CommentsITEM 1C.CybersecurityITEM 2.PropertiesITEM 3.Legal ProceedingsITEM 4.Mine Safety Disclosures PART II ITEM 5.Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of EquitySecurities40ITEM 7.Management’s Discussion and Analysis of Financial Condition and Results of Operations41ITEM 7A.Quantitative and Qualitative Disclosures About Market Risk54ITEM 8.Financial Statements and Supplementary Data55ITEM 9.Changes in and Disagreements with Accountants on Accounting and Financial Disclosure111ITEM 9A.Controls and Procedures111ITEM 9B.Other Information116ITEM 9C.Disclosure Regarding Foreign Jurisdictions That Prevent Inspections116 PART III ITEM 10.Directors, Executive Officers and Corporate Governance117ITEM 11.Executive Compensation117ITEM 12.Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters117ITEM 13.Certain Relationships and Related Transactions, and Director Independence117ITEM 14.Principal Accounting Fees and Services117 PART IV ITEM 15.Exhibits and Financial Statement Schedules118ITEM 16.Form 10-K Summary121SIGNATURES122 Cautionary Note Regar