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Side-by-side financial comparison of PENN Entertainment, Inc. (PENN) and Unum Group (UNM). Click either name above to swap in a different company.

Unum Group is the larger business by last-quarter revenue ($3.4B vs $1.8B, roughly 1.9× PENN Entertainment, Inc.). Unum Group runs the higher net margin — 6.9% vs -0.2%, a 7.1% gap on every dollar of revenue. On growth, Unum Group posted the faster year-over-year revenue change (8.5% vs 6.4%). Over the past eight quarters, PENN Entertainment, Inc.'s revenue compounded faster (3.4% CAGR vs 1.9%).

Penn Entertainment, Inc., formerly Penn National Gaming, is an American entertainment company and operator of integrated entertainment, sports content, and casino gambling. It operates 43 properties in 20 states, under brands including Hollywood Casino, Ameristar, and Boomtown. It also owns the Canadian digital media company Score Media and Gaming.

Unum Group is an American insurance company headquartered in Chattanooga, Tennessee. Founded as Union Mutual in 1848 and known as UnumProvident from 1999–2007, the company is part of the Fortune 500. Unum Group was created by the 1999 merger of Unum Corporation and The Provident Companies and comprises four distinct businesses – Unum US, Unum UK, Unum Poland and Colonial Life. Its underwriting insurers include The Paul Revere Life Insurance Company and Provident Life and Accident Insurance Co...

PENN vs UNM — Head-to-Head

Bigger by revenue
UNM
UNM
1.9× larger
UNM
$3.4B
$1.8B
PENN
Growing faster (revenue YoY)
UNM
UNM
+2.2% gap
UNM
8.5%
6.4%
PENN
Higher net margin
UNM
UNM
7.1% more per $
UNM
6.9%
-0.2%
PENN
Faster 2-yr revenue CAGR
PENN
PENN
Annualised
PENN
3.4%
1.9%
UNM

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
PENN
PENN
UNM
UNM
Revenue
$1.8B
$3.4B
Net Profit
$-2.8M
$232.0M
Gross Margin
Operating Margin
5.5%
Net Margin
-0.2%
6.9%
Revenue YoY
6.4%
8.5%
Net Profit YoY
22.7%
EPS (diluted)
$-0.02

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
PENN
PENN
UNM
UNM
Q1 26
$1.8B
$3.4B
Q4 25
$1.8B
$3.2B
Q3 25
$1.7B
$3.4B
Q2 25
$1.8B
$3.4B
Q1 25
$1.7B
$3.1B
Q4 24
$1.7B
$3.2B
Q3 24
$1.6B
$3.2B
Q2 24
$1.7B
$3.2B
Net Profit
PENN
PENN
UNM
UNM
Q1 26
$-2.8M
$232.0M
Q4 25
$-72.9M
$174.1M
Q3 25
$-864.6M
$39.7M
Q2 25
$-17.4M
$335.6M
Q1 25
$111.8M
$189.1M
Q4 24
$-133.3M
$348.7M
Q3 24
$-36.7M
$645.7M
Q2 24
$-26.8M
$389.5M
Operating Margin
PENN
PENN
UNM
UNM
Q1 26
5.5%
Q4 25
-1.0%
6.7%
Q3 25
-45.2%
1.6%
Q2 25
4.4%
12.4%
Q1 25
2.6%
7.9%
Q4 24
-2.9%
13.8%
Q3 24
4.1%
15.6%
Q2 24
4.5%
15.3%
Net Margin
PENN
PENN
UNM
UNM
Q1 26
-0.2%
6.9%
Q4 25
-4.0%
5.4%
Q3 25
-50.3%
1.2%
Q2 25
-1.0%
10.0%
Q1 25
6.7%
6.1%
Q4 24
-8.0%
10.8%
Q3 24
-2.2%
20.1%
Q2 24
-1.6%
12.0%
EPS (diluted)
PENN
PENN
UNM
UNM
Q1 26
$-0.02
Q4 25
$-0.36
$1.06
Q3 25
$-6.03
$0.23
Q2 25
$-0.12
$1.92
Q1 25
$0.68
$1.06
Q4 24
$-0.87
$1.91
Q3 24
$-0.24
$3.46
Q2 24
$-0.18
$2.05

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
PENN
PENN
UNM
UNM
Cash + ST InvestmentsLiquidity on hand
$708.0M
$2.1M
Total DebtLower is stronger
$3.8M
Stockholders' EquityBook value
$10.9M
Total Assets
$62.7M
Debt / EquityLower = less leverage
0.35×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
PENN
PENN
UNM
UNM
Q1 26
$708.0M
$2.1M
Q4 25
$686.6M
Q3 25
$660.1M
Q2 25
$671.6M
Q1 25
$591.6M
Q4 24
$706.6M
Q3 24
$834.0M
Q2 24
$877.6M
Total Debt
PENN
PENN
UNM
UNM
Q1 26
$3.8M
Q4 25
$2.9B
$3.8B
Q3 25
$2.9B
$3.5B
Q2 25
$2.8B
$3.5B
Q1 25
$2.6B
$3.5B
Q4 24
$2.8B
$3.5B
Q3 24
$2.8B
$3.5B
Q2 24
$2.8B
$3.5B
Stockholders' Equity
PENN
PENN
UNM
UNM
Q1 26
$10.9M
Q4 25
$1.8B
$11.1B
Q3 25
$2.0B
$10.9B
Q2 25
$3.0B
$11.3B
Q1 25
$3.0B
$11.2B
Q4 24
$2.9B
$11.0B
Q3 24
$3.1B
$11.0B
Q2 24
$3.1B
$10.5B
Total Assets
PENN
PENN
UNM
UNM
Q1 26
$62.7M
Q4 25
$14.3B
$63.5B
Q3 25
$14.3B
$63.7B
Q2 25
$15.2B
$62.8B
Q1 25
$15.1B
$62.5B
Q4 24
$15.3B
$62.0B
Q3 24
$15.5B
$64.1B
Q2 24
$15.5B
$62.0B
Debt / Equity
PENN
PENN
UNM
UNM
Q1 26
0.35×
Q4 25
1.58×
0.34×
Q3 25
1.46×
0.32×
Q2 25
0.94×
0.31×
Q1 25
0.89×
0.31×
Q4 24
0.98×
0.32×
Q3 24
0.91×
0.32×
Q2 24
0.91×
0.33×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

PENN
PENN

Northeast segment (1)$687.1M39%
Interactive (5)$358.3M20%
Midwest segment (4)$305.9M17%
South segment (2)$281.3M16%
West segment (3)$145.8M8%

UNM
UNM

Premium Income$2.8B83%
Other$561.2M17%

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