13. Financial Reporting By Business Segments

The Company’s operations are organized into the following principal business segments:

Hospitality, which includes the Gaylord Hotels properties, the JW Marriott properties (including, effective June 10, 2025, JW Marriott Desert Ridge and effective June 30, 2023, JW Marriott Hill Country), the Inn at Opryland and the AC Hotel;
Entertainment, which includes the OEG business, specifically, the Grand Ole Opry, the Ryman Auditorium, WSM-AM, Ole Red, Category 10, Block 21, and Southern Entertainment; and
Corporate and Other, which includes operating and general and administrative expenses related to the overall management of the Company which are not allocated to the other reportable segments.

The Company’s chief operating decision maker (“CODM”) is comprised of the Company’s chief executive officer and the Company’s chief financial officer. The CODM uses segment operating income (loss) to evaluate the performance of each segment and to allocate resources.

The accounting policies for each segment are the same as those described in Note 1, “Description of the Business and Summary of Significant Accounting Policies.” The Company does not have intersegment sales or transfers. The following information (amounts in thousands) is derived directly from the segments’ internal financial reports used by the CODM and for corporate management purposes.

For the Year Ended December 31, 2025

Hospitality

Entertainment

Corporate and Other

Total

Revenues

$

2,143,086

$

433,975

$

$

2,577,061

Expenses:

Rooms

190,686

190,686

Food and beverage

561,980

561,980

Other hotel expenses (1)

613,304

613,304

Management fees

75,082

75,082

Employment costs

121,209

121,209

Cost of goods sold

56,164

56,164

Contract services

67,391

67,391

Non-income taxes and insurance

27,543

27,543

Preopening costs

2,882

2,882

Other segment expenses (1)

51,641

42,771

94,412

Loss on sale of assets

1,296

1,296

Depreciation and amortization

239,857

37,310

933

278,100

Operating income (loss)

$

462,177

$

68,539

$

(43,704)

$

487,012

Interest expense

(47)

(36,995)

(204,228)

(241,270)

Interest income

20,299

Loss on extinguishment of debt

(2,922)

Loss from unconsolidated joint ventures (2)

(10,025)

Other gains and (losses), net

1,540

Income before income taxes

$

254,634

For the Year Ended December 31, 2024

Hospitality

Entertainment

Corporate and Other

Total

Revenues

$

1,997,050

$

342,176

$

$

2,339,226

Expenses:

Rooms

179,358

179,358

Food and beverage

516,309

516,309

Other hotel expenses (1)

555,554

555,554

Management fees

73,531

73,531

Employment costs

102,653

102,653

Cost of goods sold

46,112

46,112

Contract services

39,736

39,736

Non-income taxes and insurance

11,973

11,973

Preopening costs

4,618

4,618

Other segment expenses (1)

41,373

41,819

83,192

Gain on sale of assts

(270)

(270)

Depreciation and amortization

205,189

29,519

918

235,626

Operating income (loss)

$

467,109

$

66,192

$

(42,467)

$

490,834

Interest expense

(14,611)

(38,283)

(172,501)

(225,395)

Interest income

27,977

Loss on extinguishment of debt

(2,479)

Income from unconsolidated joint ventures (2)

275

Other gains and (losses), net

2,814

Income before income taxes

$

294,026

For the Year Ended December 31, 2023

Hospitality

Entertainment

Corporate and Other

Total

Revenues

$

1,833,478

$

324,658

$

$

2,158,136

Expenses:

Rooms

173,749

173,749

Food and beverage

465,963

465,963

Other hotel expenses (1)

519,328

519,328

Management fees

66,425

66,425

Employment costs

91,317

91,317

Cost of goods sold

43,544

43,544

Contract services

32,925

32,925

Non-income taxes and insurance

17,645

17,645

Preopening costs

1,308

1,308

Other segment expenses (1)

38,232

42,789

81,021

Depreciation and amortization

186,749

23,611

867

211,227

Operating income (loss)

$

421,264

$

76,076

$

(43,656)

$

453,684

Interest expense

(55,865)

(40,988)

(114,517)

(211,370)

Interest income

21,423

Loss on extinguishment of debt

(2,252)

Loss from unconsolidated joint ventures (2)

(17,308)

Other gains and (losses), net

3,921

Income before income taxes

$

248,098

(1)Other segment expense include:
Hospitality segment – administrative employment costs, utilities, property taxes, supplies, advertising, maintenance and consulting expenses
Entertainment segment – advertising, utilities, maintenance and certain overhead expenses
Corporate and Other – information technology, human resources, accounting, equity-based compensation and other administrative expenses
(2)Income (loss) from unconsolidated joint ventures relates to the Entertainment segment.

  ​ ​ ​

December 31, 

  ​ ​ ​

December 31, 

2025

2024

Total assets:

 

  ​

 

  ​

Hospitality

$

4,996,594

$

4,081,754

Entertainment

 

745,755

 

653,969

Corporate and Other

 

438,834

 

481,850

Total assets

$

6,181,183

$

5,217,573

The following table represents the capital expenditures by segment for the years ended December 31 (amounts in thousands):

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Hospitality

$

325,156

$

300,867

$

145,805

Entertainment

 

32,452

 

106,828

 

60,428

Corporate and Other

 

627

 

210

 

543

Total capital expenditures

$

358,235

$

407,905

$

206,776

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Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2023Feb 23, 2024
2022Feb 24, 2023

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.