For reconciliations of the non-GAAP measures, as well as other information regarding these measures, please refer to our earnings release and other materials in the Investor Relations section of our website. Adjusted EBITDA increased 11% to $59 million, also an all-time quarterly record. We believe these strong results reflect the durability of our distributed gaming model, the strength and ongoing growth of our largest market, and growing contributions from our developing markets. We're managing it to maximize revenue and profitability per location, and our results reflect that.

Customer engagement continues to ramp, and the property delivered its highest quarterly gross profit since we acquired it, which represents 33% growth compared to the second quarter of last year. Chicago remains one of our most significant near-term growth opportunities, and I want to provide an update on where things stand. Nebraska and Georgia both delivered exceptional double-digit revenue growth and are becoming meaningful drivers of Accel's overall earnings growth, not simply contributors to revenue growth. Elsewhere across our footprint, in Louisiana, we completed the acquisition of Rice Palace Truck Stop Casino during the quarter, and our pipeline remains active and attractive.

During the second quarter, we continued to execute our disciplined capital allocation strategy. We believe the strength of our balance sheet gives us the flexibility to continue investing organically, pursue disciplined acquisitions, and return capital to shareholders while maintaining a solid financial profile. This will be my final quarterly earnings call as Chief Executive Officer. Stan built Toucan into one of the premier operators in Louisiana, and he brings that same operational discipline, focus on growth and leadership to our broader organization.

What went well
  • Record quarter across the board: revenue grew 10% year-over-year to $368 million, an all-time quarterly record, while adjusted EBITDA rose 11% to $59 million, also an all-time quarterly record. Net income was $13 million versus $7 million a year ago, and diluted EPS was $0.15 versus $0.08.
  • Illinois, the foundation of the business, grew distributed-gaming revenue (excluding Fairmount Park) 6% year-over-year with average location hold per day up 9% to $992 — achieved even as Illinois location and terminal counts declined modestly, validating the location-quality-over-quantity strategy.
  • Fairmount Park delivered its highest quarterly gross profit since acquisition, up 33% versus the second quarter of last year, as table games and slots gained traction and the second racing season got underway.
  • Developing markets scaled sharply: Nebraska revenue grew 55% and Georgia 47%, both with significant year-over-year adjusted EBITDA growth, becoming meaningful contributors to earnings, not just revenue. Nevada revenue rose 17% with locations up 54% and terminals up 53%.
  • Chicago licensing finally moved forward — Accel was approved for 17 of the 39 (about 44%) establishment licenses issued in the city, reaffirming its statewide market leadership, and management expects the first Chicago establishments could begin operating within weeks.
  • Balance sheet remained one of the strongest in the industry: approximately $255 million of cash, net leverage of about 1.4x, a fully undrawn $300 million revolver, plus ~500,000 shares repurchased for $5.6 million (1.6 million shares for $18 million in the first half).
What went wrong
  • Nevada hold per day declined 15.8% year-over-year as the portfolio's rapid expansion into lower-yielding convenience stores (Rebel and Green Valley Grocery) diluted the blended hold metric versus higher-hold participation bars.
  • Operating cash flow fell to $20 million (34% conversion of adjusted EBITDA) from $43 million (80%) in Q1, driven by a green tax-credit purchase that shifted $17 million of operating cash from Q2 into Q3; on a comparable basis it was $37 million (63%). Free cash flow was $10 million (16%), or $26 million (45%) excluding the tax credit.
  • Reported earnings absorbed a $2.5 million non-cash pre-tax charge to write down older gaming equipment in warehouses no longer part of the active operating plan, plus a $5 million non-cash loss on the mark-to-market of Class A-2 contingent earn-out shares (versus a $5.7 million loss a year ago).
  • The Chicago opportunity, while a major positive, remains gated by the City of Chicago licensing process, which management acknowledged has seen delays, and full deployment of the roughly $1 billion market is expected to take five-plus years.
  • The Rebel and Green Valley Nevada locations are early in a 6-to-12-month transition to higher-quality gaming experiences, meaning their economics are not yet fully realized.

Guidance Changes

MetricPeriodCurrent guidance
Full-year capital expenditureFY2026$60 million-$70 million (vs approximately $89 million in 2025), depending on year-end payment timing and Chicago license approvals/deployment timing
Nevada Rebel/Green Valley quality transitionOngoingExpected to be a 6-to-12-month process; early operating indicators encouraging
Chicago full market deploymentLong-termRoughly $1 billion total market revenue (terminal operators ~one-third), expected to take five-plus years to fully deploy; first establishments could go live within weeks
Fairmount Park permanent casino detailsNext quarter or twoAdditional details on scope and timing to be provided over the next quarter or two
Replacement capital paybackOngoingGenerally expected to be between two and three years

Performance Breakdown

MetricYoYNote
Total revenue +10% to $368 million (all-time quarterly record) Durability of the distributed-gaming model, growth in Illinois, and growing contributions from developing markets.
Adjusted EBITDA +11% to $59 million (all-time quarterly record) Improved route quality, higher hold per location, and scaling profitability in developing markets.
Net income $13 million vs $7 million prior year Higher operating income ($32 million vs $27 million), partly offset by non-cash charges to equipment and earn-out fair value.
Diluted EPS $0.15 vs $0.08 prior year Higher net income and ongoing share repurchases.
Locations / gaming terminals Nearly 4,700 locations (+6%) and more than 29,000 terminals (+7%) Acquisitions (Dynasty Games, Rice Palace) and route partnerships (Rebel, Green Valley) across the footprint.
Illinois location hold per day +9% to $992 Stronger portfolio mix (higher-performing locations added, lower-volume/unprofitable locations off the route) plus better route productivity.
Fairmount Park gross profit +33% (highest quarterly gross profit since acquisition) Ramping customer engagement, traction in table games and slots, and the second racing season.
Nevada hold per day -15.8% Business-mix shift toward lower-hold convenience stores growing faster than higher-hold participation bars; new Rebel/Green Valley locations early in their quality transition.

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
CEO / leadership transitionAndy Rubenstein serving as Founder, Chairman and CEOThis is Rubenstein's final earnings call as CEO after 17 years; Mark Phelan becomes CEO on August 7, 2026 while Rubenstein stays on as Chairman; Stan Guidroz (who built Toucan) promoted to Chief Operating Officer.
Location quality over quantity in IllinoisPruning lower-volume, unprofitable locations, with counts decliningStrategy managed to maximize revenue and profitability per location, not machine count; hold per day up 9% to $992 despite modest count declines; first sequential location-count growth in about two years.
Chicago market openingAwaiting Illinois Gaming Board and City of Chicago licensingState issued first establishment licenses in June and a second round in July; Accel approved for 17 of 39 (~44%); City now processing applications; first establishments could go live within weeks; ~$1 billion market, ~5+ years to fully deploy.
Developing markets as earnings driversNebraska and Georgia viewed as incremental revenue contributorsNebraska revenue +55%, Georgia +47%, both with significant adjusted EBITDA growth — now meaningful contributors to earnings growth; company plans to deploy additional capital behind them.
TITO (ticket-in / ticket-out) technologyRolling out across the Illinois installed baseRollout complete across the installed base; player adoption increasing; delivering a reduction in cash held in the field and improved working capital, with expected productivity and player-experience gains.
Fairmount Park permanent casinoCommitted to developing a permanent casino at the propertyPlanning around scope and timing continues to advance; additional details expected over the next quarter or two; gaming revenue funding ~$500,000 increase in racing purses for the 2026 season.
From logistics company to gaming and hospitality companyBusiness historically framed as a distributed-gaming logistics operationPhelan reframes Accel as a gaming and hospitality company competing on experience, content, relationships and differentiation — the source of the next phase of margin expansion.
Disciplined capital allocationBuybacks, disciplined M&A, strong balance sheet~500,000 shares repurchased for $5.6 million in Q2 (1.6 million for $18 million in H1; ~$201 million since late 2021, ~$146 million capacity remaining); net leverage ~1.4x; $300 million revolver undrawn; full-year capex guided to $60-70 million vs ~$89 million in 2025.

Q&A Summary

Patrick Keough (Truist Securities) noted Accel accounted for 44% of approved Chicago licensees so far, above its statewide share, and asked whether operators are more inclined to partner with Accel or whether share would revert toward ~30%.
Mark Phelan said he expects Chicago market share to be relatively close to Accel's statewide share over time; relationships in Chicago will roll out gradually and he would not expect a big difference between the two.
David Bain (Texas Capital Securities) said the 'go live within weeks' Chicago timeline was well ahead of his model (late 4Q) and asked whether the application/approval process accelerates once Chicago is live or whether a final political hurdle remains.
Andy Rubenstein said once the gates open there should be a more normal flow of applications, with many applicants waiting to see what it looks like; he foresees no additional hurdles — this is the last hurdle — though whether go-live is weeks or a couple of months is unknown.
Jordan Bender (Citizens) noted Illinois location count grew sequentially for the first time in about two years and asked whether the pruning cycle is ending and how to think about location count going forward.
Mark Phelan said the company doesn't focus on absolute location-count growth but on quality; locations that close independently generally have lower gaming performance than those Accel adds, margins per gaming machine keep increasing, and he expects that trend to improve over time.
Max Marsh (CBRE) asked about the strategic rationale for owning Rice Palace outright and whether owning larger locations is a priority where permitted.
Mark Phelan explained Rice Palace is a Louisiana truck stop (gaming there centers on truck stops, up to 60 machines, no table games); Accel believes owning such properties to manage them on its own terms is in its best interest and sees additional opportunities in the state to use scale to grow earnings power.
Greg Gibas (Northland Securities) asked where the total Chicago establishment market ultimately shakes out relative to the initial 39 licenses granted.
Mark Phelan reiterated the Chicago market is likely worth about $1 billion in total revenue given the city's population relative to the state, with terminal operators receiving about one-third, divided among industry players; Andy Rubenstein added that full deployment is probably a five-plus-year timeline.
David Bain (Texas Capital Securities) asked whether early-3Q Illinois statewide VGT trends were back to GDP-plus growth after lapping the 6-8% jump in 2Q 2025, and separately asked Accel to frame the Pennsylvania opportunity.
Phelan, noting Accel doesn't give forward guidance, said July results were relatively consistent with the first half of the year. On Pennsylvania, he cited the state Supreme Court ruling that skill gaming is illegal (with a 120-day removal period underway) and said Accel is optimistic about either VGT expansion or skill games becoming legal, but couldn't handicap the outcome; he added that predicting which states expand regulated route gaming is very hard — one influential 'no' can stop a bill.
Max Marsh (CBRE) asked where TITO player adoption stands now that rollout is complete and what effects it has on demand and operating costs.
Andy Rubenstein said customer feedback is anecdotally positive; the clearest benefit is a reduction in total cash held in the field (he declined to quote a figure), which they want to see continue; incremental revenue from TITO is real in lowering friction but impossible to isolate from other drivers at this point.

More on Accel Entertainment, Inc.

Reported 2026-08-04 · figures from the Accel Entertainment, Inc. Q2 2026 earnings call.

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