DraftKings Inc-A 2026年季度报告

Washington, D.C. 20549 FORM10-Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 or (Registrant’s telephone number, including area code) Securities Registered Pursuant to Section12(b)of the Act: Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of thischapter) during the preceding 12months (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 thedefinitions of “large accelerated filer”, “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule12b-2 of the Exchange Act. 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 or revised financial accountingstandards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). Yes☐No☒ As of May 6, 2026, there were 496,128,817 shares of the registrant’s ClassA common stock, par value $0.0001 per share, and 393,013,951 shares of the registrant’s ClassB common stock, parvalue $0.0001 per share, outstanding. DraftKings Inc.Quarterly Report on Form 10-QFor the Quarter Ended March31, 2026 Table of Contents PagePART I. FINANCIAL INFORMATION2Item 1. Financial Statements2Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations33Item 3. Quantitative and Qualitative Disclosures About Market Risk43Item 4. Controls and Procedures43PART II. OTHER INFORMATION44Item 1. Legal Proceedings44Item 1A. Risk Factors44Item 2. Unregistered Sales of Equity Securities and Use of Proceeds44Item 3. Defaults Upon Senior Securities44Item 4. Mine Safety Disclosures44Item 5. Other Information45Item 6. Exhibits45 DRAFTKINGS INC.CONDENSED CONSOLIDATED BALANCE SHEETS(Amounts in thousands, except par value) March 31, 2026(Unaudited)December 31, 2025 DRAFTKINGS INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS(Unaudited) (Amounts in thousands, except per share data) DRAFTKINGS INC.CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY(Unaudited)(Amounts in thousands) DRAFTKINGS INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Amounts in thousands,except per share data, unless otherwise noted) 1.Description of Business We are a digital sports and gaming company. We provide users with online and retail sports betting (together, “Sportsbook”), online casino(“iGaming”), daily fantasy sports (“Fantasy”), digital lottery courier (“Lottery”), prediction markets (“Prediction Markets”) and other offerings. As of March31, 2026, 39 U.S. states, the District of Columbia and Puerto Rico have some form of authorized sports betting. Of those 41jurisdictions, 33 have legalized online sports betting. All 33 jurisdictions are live, and DraftKings operates in 29 of them. As of March31,2026, the U.S. jurisdictions with statutes legalizing iGaming are Connecticut, Delaware, Michigan, New Jersey, Pennsylvania, Rhode Islandand West Virginia. As of March31, 2026, we operate our Sportsbook offering in Arizona, Arkansas, Colorado, Connecticut, Illinois, Indiana, Iowa, Kansas,Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Missouri, New Hampshire, New Jersey, New York, North Carolina, Ohio,Oregon, Pennsylvania, Tennessee, Vermont, Virginia, Washington, D.C., West Virginia, Wyoming, Puerto Rico and Ontario, Canada, and weoperate retail sportsbooks in Arizona, Colorado, Connecticut, Illinois, Iowa, Kansas, Kentucky, Louisiana, Michigan, Mississippi, NewHampshire, New Jersey, Washington, Wisconsin and Puerto Rico. As of March31, 2026, we offer our iGaming offering in Connecticut,Michigan, New Jersey, Pennsylvania, West Virginia and Ontario, Canada. We also have arrangements in place with land-based casinos toexpand operations into additional states upon the passing of relevant legislation, the issuance of related regulations and the receipt of requiredlicenses. 2.Summary of Significant Accounting Policies and Practices Basis of Presentation and Principles of Consolidation These unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of theSecurities and Exchange Commission (“SEC”) and accounting principles generally accepted in the United States (“U.S. GAAP”) for interimreporting. As such, certain notes or other information that are normally required by U.S. GAAP have been omitted if they substantiallyduplicate the disclosures contained in the Company’s annual audited consolidated financial statements. Accordingly, these unaudited condensedconsolidated financial sta