Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
PENN EntertainmentPENN -0.65%75 Earnings per Share (Diluted) is $-6.36 as of Jun. 2026. GuruFocus rates PENN with a GF Score™ of 75/100 and a GF Value™ of $22.83 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 563 Travel & Leisure companies, PENN Entertainment ranks worse than 177619.72% on this metric.
PENN Entertainment's EPS (Basic) for the
three
months ended in Jun. 2026 was $0.25.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Jun. 2026 was $-6.35.
During the past 13 years, PENN Entertainment's highest 3-Year average EPS without NRI Growth Rate was 89.00% per year. The lowest was -48.30% per year. And the median was 22.90% per year.
PENN Entertainment (NAS:PENN) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
PENN Entertainment Earnings per Share (Diluted) Related Terms
PENN Entertainment Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for PENN Entertainment's Earnings per Share (Diluted) can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
PENN Entertainment Earnings per Share (Diluted) Chart
PENN vs VAC, MCRI, RRR: Earnings per Share (Diluted) Comparison
For the Resorts & Casinos subindustry, PENN Entertainment's PE Ratio, along with its competitors' market caps and PE Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
PENN Entertainment PE Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, PENN Entertainment's PE Ratio distribution charts can be found below:
* The bar in red indicates where PENN Entertainment's PE Ratio falls into.
PENN Entertainment Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
PENN Entertainment's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-6.36
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of $-6.36 mean?
PENN Entertainment (PENN) has a Earnings per Share (Diluted) of $-6.36 as of Jun. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on PENN Entertainment and its competitors. According to the industry distribution chart, PENN Entertainment ranks #999999 out of 563 companies in the Travel & Leisure industry.
Is PENN Entertainment's Earnings per Share (Diluted) too high?
PENN Entertainment's current Earnings per Share (Diluted) is $-6.36. Based on the distribution chart, PENN Entertainment ranks #999999 out of 563 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, PENN Entertainment has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PENN Entertainment's Earnings per Share (Diluted) compare to VAC and MCRI?
According to the Travel & Leisure industry distribution chart, PENN Entertainment ranks #999999 out of 563 companies for Earnings per Share (Diluted). This places PENN Entertainment in the lower half of its industry. The industry median Earnings per Share (Diluted) is 9.00. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Travel & Leisure company?
The median Earnings per Share (Diluted) among Travel & Leisure companies is 9.00, based on 563 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on PENN Entertainment and its competitors. For the Travel & Leisure industry, the median Earnings per Share (Diluted) is 9.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PENN Entertainment's current Earnings per Share (Diluted) is $-6.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PENN Entertainment stock overvalued right now?
Based on GuruFocus' analysis, PENN Entertainment (PENN) is currently considered Modestly Undervalued. The stock's GF Value™ is $22.83, compared to a current price of $18.44 — trading 19.2% below its estimated fair value. The current Earnings per Share (Diluted) is $-6.36. PENN Entertainment's overall GF Score™ is 75/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For PENN Entertainment (PENN), the current Earnings per Share (Diluted) is $-6.36 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is PENN Entertainment (PENN) Overvalued in 2026?
Based on GuruFocus' analysis, PENN Entertainment stock appears to be undervalued.
The current stock price of $18.44 is trading 19.2% below its estimated GF Value™ of $22.83.
GuruFocus considers PENN Entertainment to be Modestly Undervalued.
Key valuation signals for PENN:
Earnings per Share (Diluted): $-6.36
GF Value™: $22.83 vs. price of $18.44 (19.2% below fair value)
No single metric tells the full story. See the PENN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Penn Entertainment's origins date back to its 1972 racetrack opening in Pennsylvania. Today, Penn operates 42 properties across 20 states and 12 brands, including Hollywood Casino and Ameristar. Land-based casinos represented 81% of total sales in 2025; 19% was from the interactive segment, which includes sports, i-gaming, and media revenue. The retail portfolio generates low-30s EBITDAR margins and helps position the company to obtain licenses for the digital wagering markets. Additionally, Penn's media asset, theScore, provides access to sports betting/i-gaming technology and clientele, helping it form a leading digital position.
75GF Score
Get the complete analysis for PENN
Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PENN has been successfully added to your 
