SciPlay (SCPL) 10-Q 9 Aug 22 2022 Q2 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	6 Months Ended
	Jun. 30, 2022	Aug. 05, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	001-38889
Entity Registrant Name	SCIPLAY CORPORATION
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	83-2692460
Entity Address, Address Line One	6601 Bermuda Road
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89119
City Area Code	702
Local Phone Number	897-7150
Title of 12(b) Security	Class A Common Stock, $.001 par value
Trading Symbol	SCPL
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Amendment Flag	false
Entity Central Index Key	0001760717
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23,627,455
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		103,547,021

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Millions, $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Revenue		$ 160.1	$ 154	$ 318.1	$ 305.1
Operating expenses:
Cost of revenue	[1]	47.9	48	96.1	95.1
Sales and marketing	[1]	46.6	34.1	86.6	68.8
General and administrative	[1]	14.7	18	31.4	33.7
Research and development	[1]	11.3	9.5	22.8	19
Depreciation and amortization		5.5	3.5	10.2	6.9
Restructuring and other		1.1	1.1	3.3	1.4
Operating income		33	39.8	67.7	80.2
Other expense, net		0	(0.1)	(0.5)	(0.5)
Net income before income taxes		33	39.7	67.2	79.7
Income tax expense		0.7	1.8	2.9	3.9
Net income		32.3	37.9	64.3	75.8
Less: Net income attributable to the noncontrolling interest		26.6	32	54.2	64.6
Net income attributable to SciPlay		$ 5.7	$ 5.9	$ 10.1	$ 11.2
Basic and diluted net income attributable to SciPlay per share:
Basic (in dollars per share)		$ 0.23	$ 0.24	$ 0.41	$ 0.47
Diluted (in dollars per share)		$ 0.23	$ 0.24	$ 0.41	$ 0.45
Weighted average number of shares of Class A common stock used in per share calculation:
Basic shares (in shares)		24.6	24.4	24.6	23.8
Diluted shares (in shares)		24.8	24.7	24.8	24.9
[1] (1) Excludes depreciation and amortization.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 32.3	$ 37.9	$ 64.3	$ 75.8
Other comprehensive (loss) income:
Foreign currency translation (loss) income, net of tax	(4.3)	2	(5.9)	(0.6)
Total comprehensive income	28	39.9	58.4	75.2
Less: comprehensive income attributable to the noncontrolling interest	23.1	33.7	49.4	64.1
Comprehensive income attributable to SciPlay	$ 4.9	$ 6.2	$ 9	$ 11.1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 316.1		$ 364.4
Accounts receivable, net	41.2		39.6
Prepaid expenses and other current assets	19		6.4
Total current assets	376.3		410.4
Property and equipment, net	3		3.5
Operating lease right-of-use assets	5.5		6.8
Goodwill	219		131.1
Intangible assets and software, net	80.1		49.6
Deferred income taxes	75.7		78.5
Other assets	1.6		1.7
Total assets	761.2		681.6
Current liabilities:
Accounts payable	19.8		20
Accrued liabilities	52.3		50.2
Due to affiliate	3.1		1.6
Total current liabilities	75.2		71.8
Operating lease liabilities	4.1		5.4
Liabilities under TRA	64.7		64.7
Other long-term liabilities	38		14.7
Total liabilities	182		156.6
Commitments and contingencies (see Note 8)
Stockholders’ equity:
Additional paid-in capital	50.2	$ 45.6	45.2
Retained earnings	62.3	56.6	52.2
Treasury stock, at cost, 0.5 and — shares, respectively	(7.1)		0
Accumulated other comprehensive income	0	0.8	1.1
Total SciPlay stockholders’ equity	105.5		98.6
Noncontrolling interest	473.7	453.9	426.4
Total stockholders’ equity	579.2	$ 557	525
Total liabilities and stockholders’ equity	761.2		681.6
Common Class A
Stockholders’ equity:
Common stock	0		0
Common Class B
Stockholders’ equity:
Common stock	$ 0.1		$ 0.1

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Treasury stock, at cost (in shares)	500,000	0
Common Class A
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	625,000,000	625,000,000
Common stock, shares issued (in shares)	24,700,000	24,500,000
Common stock, shares outstanding (in shares)	24,200,000	24,500,000
Common Class B
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	130,000,000	130,000,000
Common stock, shares issued (in shares)	103,500,000	103,500,000
Common stock, shares outstanding (in shares)	103,500,000	103,500,000

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY - USD ($) shares in Millions, $ in Millions		Total	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income (loss)	Noncontrolling interest	Treasury Stock	Common Class A Common Stock	Common Class B Common Stock
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2020								22.8	103.5
Stockholders' equity, beginning balance at Dec. 31, 2020		$ 435.5	$ 46.1	$ 32.9	$ 0.9	$ 355.5	$ 0	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		37.9		5.3		32.6
Stock-based compensation		1.8	0.4			1.4
Vesting of RSUs, net of tax withholdings (in shares)								1.6
Vesting of RSUs, net of tax withholdings and other		(12.3)	(2.3)			(10)
Distributions to Parent and affiliates, net		(0.3)				(0.3)
Currency translation		(2.6)			(0.4)	(2.2)
Stockholders' equity, ending balance (in shares) at Mar. 31, 2021								24.4	103.5
Stockholders' equity, ending balance at Mar. 31, 2021		460	44.2	38.2	0.5	377	0	$ 0	$ 0.1
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2020								22.8	103.5
Stockholders' equity, beginning balance at Dec. 31, 2020		435.5	46.1	32.9	0.9	355.5	0	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		75.8
Distributions to Parent and affiliates, net	[1]	(14.1)
Currency translation		(0.6)
Stockholders' equity, ending balance (in shares) at Jun. 30, 2021								24.4	103.5
Stockholders' equity, ending balance at Jun. 30, 2021		488.9	44.9	44.1	0.8	399	0	$ 0	$ 0.1
Stockholders' equity, beginning balance (in shares) at Mar. 31, 2021								24.4	103.5
Stockholders' equity, beginning balance at Mar. 31, 2021		460	44.2	38.2	0.5	377	0	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		37.9		5.9		32
Stock-based compensation		2.8	0.7			2.1
Distributions to Parent and affiliates, net		(13.8)				(13.8)
Currency translation		2			0.3	1.7
Stockholders' equity, ending balance (in shares) at Jun. 30, 2021								24.4	103.5
Stockholders' equity, ending balance at Jun. 30, 2021		488.9	44.9	44.1	0.8	399	0	$ 0	$ 0.1
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2021								24.5	103.5
Stockholders' equity, beginning balance at Dec. 31, 2021		525	45.2	52.2	1.1	426.4	0	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		32		4.4		27.6
Stock-based compensation		1.9	0.4			1.5
Vesting of RSUs, net of tax withholdings (in shares)								0.2
Vesting of RSUs, net of tax withholdings and other		(0.1)				(0.1)
Distributions to Parent and affiliates, net		(0.2)				(0.2)
Currency translation		(1.6)			(0.3)	(1.3)
Stockholders' equity, ending balance (in shares) at Mar. 31, 2022								24.7	103.5
Stockholders' equity, ending balance at Mar. 31, 2022		557	45.6	56.6	0.8	453.9	0	$ 0	$ 0.1
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2021								24.5	103.5
Stockholders' equity, beginning balance at Dec. 31, 2021		525	45.2	52.2	1.1	426.4	0	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		64.3
Distributions to Parent and affiliates, net	[1]	$ (0.3)
Repurchases of stock (in shares)		(0.5)
Repurchases of stock		$ (7.1)
Currency translation		(5.9)
Stockholders' equity, ending balance (in shares) at Jun. 30, 2022								24.2	103.5
Stockholders' equity, ending balance at Jun. 30, 2022		579.2	50.2	62.3	0	473.7	(7.1)	$ 0	$ 0.1
Stockholders' equity, beginning balance (in shares) at Mar. 31, 2022								24.7	103.5
Stockholders' equity, beginning balance at Mar. 31, 2022		557	45.6	56.6	0.8	453.9	0	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		32.3		5.7		26.6
Stock-based compensation		1.4	0.2			1.2
Distributions to Parent and affiliates, net		(0.1)				(0.1)
Repurchases of stock (in shares)								(0.5)
Repurchases of stock		(7.1)	5.7			(5.7)	(7.1)
Economic rebalancing	[2]	0	(1.3)			1.3
Currency translation		(4.3)			(0.8)	(3.5)
Stockholders' equity, ending balance (in shares) at Jun. 30, 2022								24.2	103.5
Stockholders' equity, ending balance at Jun. 30, 2022		$ 579.2	$ 50.2	$ 62.3	$ 0	$ 473.7	$ (7.1)	$ 0	$ 0.1
[1] (1) Under the terms of the Operating Agreement, SciPlay Corporation relies on distributions from SciPlay Parent LLC to pay its obligations under the TRA and any other tax obligations. All distributions must be on a pari-passu basis, thus initiating a pro-rata distribution to Parent and affiliates. (1) SciPlay Parent LLC equity attributable to SciPlay Corporation and the noncontrolling interest holders is rebalanced, as needed, to reflect changes in LLC Unit ownership.

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Statement of Cash Flows [Abstract]
Net cash provided by operating activities	$ 74.2	$ 68.3
Cash flows from investing activities:
Capital expenditures	(5.1)	(7.1)
Acquisition of business, net of cash acquired	(106.2)	0
Net cash used in investing activities	(111.3)	(7.1)
Cash flows from financing activities:
Payments on license obligations	(1.9)	(1.8)
Payments of contingent consideration	(1)	(1)
Purchases of treasury stock	(7.1)	0
Distributions to Light & Wonder and affiliates, net	(0.3)	(14.1)
Taxes paid related to net share settlement of equity awards and other	(0.4)	(12.3)
Net cash used in financing activities	(10.7)	(29.2)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(0.5)	(0.1)
(Decrease) increase in cash, cash equivalents and restricted cash	(48.3)	31.9
Cash, cash equivalents and restricted cash, beginning of period	364.4	268.9
Cash, cash equivalents and restricted cash, end of period	(316.1)	(300.8)
Supplemental Cash Flow Information [Abstract]
Cash paid for income taxes	2	4.1
Supplemental non-cash transactions:
Non-cash additions to intangible assets related to license agreements	$ 1.9	$ 14

Description of the Business and

Description of the Business and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Business and Summary of Significant Accounting Policies	Description of the Business and Summary of Significant Accounting Policies Background and Nature of Operations SciPlay Corporation was formed as a Nevada corporation on November 30, 2018 as a subsidiary of Scientific Games Corporation, recently rebranded to Light & Wonder, Inc. (“Light & Wonder” and “Parent”), for the purposes of completing a public offering and related transactions (collectively referred to herein as the “IPO”) in order to carry on the business of SciPlay Parent LLC and its subsidiaries (collectively referred to as “SciPlay”, the “Company”, “we”, “us”, and “our”). The IPO was completed on May 7, 2019. As the managing member of SciPlay Parent LLC, SciPlay operates and controls all of the business affairs of SciPlay Parent LLC and its subsidiaries. We develop, market and operate a portfolio of games played on various mobile and web platforms, including Jackpot Party® Casino, Quick Hit® Slots, Gold Fish® Casino, Hot Shot Casino®, Bingo Showdown®, MONOPOLY® Slots, 88 Fortunes® Slots, Solitaire Pets™ Adventure , and Backgammon Live as well as other games in the hyper-casual space through our recent acquisition of Alictus Yazilim Anonim Şirketi (“Alictus”), such as Candy Challenge 3D™ , Boss Life™ , and Deep Clean™. Our games are available in various formats. We have one operating segment with one business activity, developing and monetizing games. Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). All intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, we have made all adjustments necessary to present fairly our consolidated statements of income, consolidated statements of comprehensive income, condensed consolidated balance sheets, consolidated statements of changes in stockholders’ equity and condensed consolidated statements of cash flows for the periods presented. Such adjustments are of a normal, recurring nature. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related Notes included in our 2021 Form 10-K. Interim results of operations are not necessarily indicative of results of operations to be expected for a full year. Variable Interest Entities (“VIE”) and Consolidation Subsequent to the IPO, our sole material asset is our member’s interest in SciPlay Parent LLC. In accordance with the Operating Agreement of SciPlay Parent LLC (the “Operating Agreement”), we have all management powers over the business and affairs of SciPlay Parent LLC and to conduct, direct and exercise full control over the activities of SciPlay Parent LLC. Class A common stock issued in the IPO do not hold majority voting rights but hold 100% of the economic interest in the Company, which results in SciPlay Parent LLC being considered a VIE. Due to our power to control the activities most directly affecting the results of SciPlay Parent LLC, we are considered the primary beneficiary of the VIE. Accordingly, beginning with the IPO, we consolidate the financial results of SciPlay Parent LLC and its subsidiaries. Significant Accounting Policies There have been no changes to our significant accounting policies described within the Notes of our 2021 Form 10-K, except as noted below. New Accounting Guidance There have been no recent accounting pronouncements or changes in accounting pronouncements since those described within the Notes of our 2021 Form 10-K that are expected to have a material impact on our consolidated financial statements. Revenue Recognition We generate revenue from the sale of coins, chips and cards, which players can use to play casino-style slot games, table games and bingo games (i.e., spin in the case of slot games, bet in the case of table games and use bingo cards in the case of bingo games). We distribute our games through various global social web and mobile platforms such as Facebook, Apple, Google, Amazon, and Microsoft. The games we offer are internally branded franchises, original content and third-party branded games. With the acquisition of Alictus, we also generate revenue from providing advertising platforms with access to our game software platform, which facilitates the placement of advertising inventory. Disaggregation of Revenue We believe disaggregation of our revenue on the basis of platform and monetization type as well as the geographical locations of our players is appropriate because the nature of revenue and the number of players generating revenue could vary on such bases, which represent different economic risk profiles. The following table presents our revenue disaggregated by platform type: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Mobile in-app purchases $ 137.7 $ 135.9 $ 277.4 $ 268.7 Web in-app purchases and other (1) 22.4 18.1 40.7 36.4 Total revenue $ 160.1 $ 154.0 $ 318.1 $ 305.1 (1) Other primarily represents advertising revenue, which was not material in the periods presented. The following table presents our revenue disaggregated based on the geographical location of our players: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 North America (1) $ 145.7 $ 140.8 $ 290.6 $ 279.3 International 14.4 13.2 27.5 25.8 Total revenue $ 160.1 $ 154.0 $ 318.1 $ 305.1 (1) North America revenue includes revenue derived from the U.S., Canada and Mexico. Contract Assets, Contract Liabilities and Other Disclosures We receive customer payments based on the payment terms established in our contracts. For our in-app purchase revenue, payment for the purchase of coins, chips and cards is made at purchase, and such payments are non-refundable in accordance with our standard terms of service. Such payments are initially recorded as a contract liability, and revenue is subsequently recognized as we satisfy our performance obligations. The following table summarizes our opening and closing balances in contract assets, contract liabilities and accounts receivable: Accounts Receivable Contract Assets (1) Contract Liabilities (2) Beginning of period balance $ 39.6 $ 0.2 $ 0.5 Balance as of June 30, 2022 41.2 0.2 0.5 (1) Contract assets are included within Prepaid expenses and other current assets in our consolidated balance sheets. (2) Contract liabilities are included within Accrued liabilities in our consolidated balance sheets. During the six months ended June 30, 2022 and 2021, we recognized $0.4 million and $0.6 million, respectively, of revenue that was included in the opening contract liability balance. Substantially all of our unsatisfied performance obligations relate to contracts with an original expected length of one year or less. Concentration of Credit Risk Our revenue and accounts receivable are generated via certain platform providers, which subject us to a concentration of credit risk. The following tables summarize the percentage of revenues and accounts receivable generated via our platform providers in excess of 10% of our total revenues and total accounts receivable: Revenue Concentration Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Apple 46.5% 46.7% 47.2% 46.7% Google 34.3% 37.2% 34.6% 37.2% Facebook 11.8% 12.5% 12.0% 12.3% Accounts Receivable Concentration as of June 30, 2022 December 31, 2021 Apple 46.0% 49.8% Google 31.0% 33.9% Facebook 10.5% 12.1% Alictus Acquisition On March 1, 2022, we acquired 80% of all issued and outstanding share capital of privately-held Alictus, a Turkey-based hyper-casual gaming studio. The remaining 20% will be acquired ratably for potential additional consideration payable annually based upon the achievement of specified revenue and earnings targets by Alictus during each of the five years following the acquisition date. The equity rights and privileges of the remaining Alictus shareholders lack the traditional rights and privileges associated with equity ownership and accordingly, the transaction will be accounted as if we acquired 100% of Alictus on the acquisition date. Any future payments associated with the acquisition of the remaining 20% will represent a redeemable non-controlling interest, with a payout ranging from a minimum of $— to a maximum payout of $200.0 million. The Alictus acquisition allows us to expand our business into the casual gaming market, growing our game pipeline and diversifying our revenue streams as we advance our strategy to be a diversified global game developer. The total purchase consideration was $133.5 million, which included $96.0 million in cash, $1.5 million cash holdback related to working capital adjustments, $15.0 million of cash that was deposited into an escrow account, and redeemable non-controlling interest valued at $21.0 million at the acquisition date. We accounted for this acquisition using the acquisition method of accounting, whereby the total purchase price was allocated to tangible and intangible assets acquired and liabilities assumed based on respective estimated fair values. The estimated fair values of the acquired assets and assumed liabilities and resulting goodwill are subject to adjustment as we finalize our purchase price accounting, and such adjustments could be material. We incurred acquisition-related costs, which were recorded in Restructuring and other, of $1.2 million for the six months ended June 30, 2022. The following table summarizes the preliminary allocation of the Alictus purchase price expected to be finalized by the fourth quarter of 2022: March 1, 2022 Cash and cash equivalents $ 4.7 Accounts receivable 5.4 Prepaid expenses and other current assets (1) 7.1 Intangible assets: “Alictus” trade name, useful life of 5 years 4.4 Intellectual property (game content and related technology), useful life of 6 years 29.8 Goodwill 92.7 Total assets 144.1 Accounts payable and other current liabilities 3.6 Deferred tax liabilities 7.0 Total liabilities 10.6 Total consideration transferred $ 133.5 (1) Other current assets includes $6.1 million in Turkish lira-denominated time deposits, discussed in further detail within this note to the financial statements. Cash, cash equivalents, accounts receivable and other current assets (other than the time deposits) and most liabilities (other than as primarily related to deferred income taxes) were valued at the existing carrying values which approximated the estimated fair values. The estimated preliminary fair value of deferred income taxes was determined by applying the applicable enacted statutory tax rate to the temporary differences that arose on the differences between the financial reporting value and tax basis of the acquired assets and assumed liabilities. Other current assets includes $6.1 million in Turkish lira-denominated time deposits, which include protection provided by the Turkish Ministry of Treasury and Finance against currency fluctuations as compared to the U.S. dollar. These time deposits have an original maturity term of six months, and are classified as short-term investments. They are measured at fair value under ASC 820 as Level 2 investments, and the change in fair value was not material between the acquisition date and June 30, 2022. The fair value of intangible assets that have been preliminarily identified was determined using the relief from royalty method using Level 3 inputs in the hierarchy as established by ASC 820. The discount rate used in the valuation analysis was 18%, and the royalty rate used was 1% for the valuation of the “Alictus” trade name and 21% for the valuation of the acquired game content and related technology. The fair value of the redeemable non-controlling interest was determined using a Monte Carlo simulation model, based on inputs that are classified as Level 3 under the ASC 820 fair value hierarchy using a discount rate ranging between 2% and 3%, and is primarily based on reaching certain revenue and earnings-based metrics, with a maximum payout of up to $200.0 million. We measure the fair value of redeemable non-controlling interest as of the acquisition date, and record such redeemable non-controlling interest as a liability on the Company’s consolidated balance sheet on the acquisition date. The fair value of the liability is remeasured when the contingency is resolved based on actual performance or settlement. The factors contributing to the recognition of goodwill are based on enhanced financial and operational scale, games diversification, expected synergies, assembled workforce, and other strategic benefits. None of the resultant goodwill is expected to be deductible for income tax purposes. The results of operations from Alictus have been included in our consolidated statement of income since the date of acquisition and are not significant to our operations.

Intangible Assets and Software,

Intangible Assets and Software, net and Goodwill	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Software, net and Goodwill	Intangible Assets and Software, net and Goodwill The following table presents certain information regarding our intangible assets and software: Gross Accumulated Net Balance as of June 30, 2022 Intellectual property $ 76.0 $ (40.5) $ 35.5 Customer relationships 30.1 (23.1) 7.0 Software 32.9 (20.1) 12.8 Licenses 25.4 (6.8) 18.6 Brand names and other 10.7 (4.5) 6.2 Total intangible assets and software $ 175.1 $ (95.0) $ 80.1 Balance as of December 31, 2021 Intellectual property $ 49.6 $ (40.4) $ 9.2 Customer relationships 30.7 (22.1) 8.6 Software 28.1 (17.8) 10.3 Licenses 23.6 (4.5) 19.1 Brand names 6.7 (4.3) 2.4 Total intangible assets and software $ 138.7 $ (89.1) $ 49.6 The following reflects amortization expense related to intangible assets and software included within depreciation and amortization: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Amortization expense $ 5.0 $ 3.0 $ 9.3 $ 6.0 The table below reconciles the changes in the carrying value of goodwill for the period from December 31, 2021 to June 30, 2022. Total Balance as of December 31, 2021 $ 131.1 Acquired goodwill 92.7 Foreign currency adjustments (4.8) Balance as of June 30, 2022 $ 219.0

Leases

Leases	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Leases	LeasesOur operating leases primarily consist of real estate office leases. We do not have any finance leases. Our total variable and short-term lease payments and operating lease expenses were immaterial for all periods presented. Supplemental balance sheet and cash flow information related to operating leases is as follows: June 30, December 31, 2022 2021 Operating lease right-of-use assets $ 5.5 $ 6.8 Accrued liabilities 2.2 2.2 Operating lease liabilities 4.1 5.4 Total operating lease liabilities $ 6.3 $ 7.6 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases for the six months ended June 30, 2022 and 2021, respectively $ 1.3 $ 1.2 Weighted average remaining lease term, years 2.8 3.3 Weighted average discount rate 5.0 % 5.0 % Lease liability maturities: Operating Leases Remainder of 2022 $ 1.2 2023 2.5 2024 2.4 2025 0.7 Less: Imputed Interest (0.5) Total $ 6.3 As of June 30, 2022, we did not have material additional operating leases that have not yet commenced.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We hold an economic interest of 18.9% in SciPlay Parent LLC. The 81.1% economic interest that we do not own represents a noncontrolling interest for financial reporting purposes. SciPlay Parent LLC is treated as a partnership for U.S. federal and most applicable state and local income tax purposes. As such, SciPlay Parent LLC is not subject to income tax in most jurisdictions, and SciPlay Parent LLC’s members, of which we are one, are liable for income taxes based on their allocable share of SciPlay Parent LLC’s taxable income. The effective income tax rates for the three and six months ended June 30, 2022 were 2.1% and 4.3%, respectively, and 4.5% and 4.9% for the three and six months ended June 30, 2021. The effective income tax rates were determined using an estimated annual effective tax rate after considering any discrete items for such periods. Our effective tax rate differs from the U.S. statutory rate of 21% primarily because we generally do not record income taxes for the noncontrolling interest portion of U.S. pre-tax income. TRA During the six months ended June 30, 2022 and 2021, there were no payments made to Light & Wonder pursuant to the TRA. As of June 30, 2022 and December 31, 2021, the total TRA liability was $68.8 million, of which $4.1 million was included in Accrued liabilities for both periods.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The following is the summary o f expenses paid to Light & Wonder and settled in cash: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Financial Statement Line Item Royalties to Light & Wonder for third-party IP $ 0.1 $ 0.7 $ 0.4 $ 1.4 Cost of revenue Parent services 1.6 1.6 3.0 3.2 General and administrative Distributions to Light & Wonder and affiliates, net (1) 0.1 13.8 0.3 14.1 Noncontrolling interest (1) Under the terms of the Operating Agreement, SciPlay Corporation relies on distributions from SciPlay Parent LLC to pay its obligations under the TRA and any other tax obligations. All distributions must be on a pari-passu basis, thus initiating a pro-rata distribution to Parent and affiliates. The following is the summary of balances due to affiliates: June 30, 2022 December 31, 2021 Royalties to Light & Wonder for third-party IP $ 0.2 $ 0.3 Parent services 0.4 0.9 Reimbursable expenses to Light & Wonder and its subsidiaries 2.5 0.4 $ 3.1 $ 1.6 Parent Equity Awards See Note 6 for disclosures related to Parent’s equity awards. IP Royalties As more fully described in Note 10 of our 2021 Form 10-K, we entered into the IP License Agreement from which we obtained an exclusive (subject to certain limited exceptions), perpetual, non-royalty-bearing license from a subsidiary of the Parent (“SG Gaming”) for intellectual property created or acquired by SG Gaming or its affiliates on or before the third anniversary of the date of the IP License Agreement. Under the terms of the IP License Agreement, some rights would have changed from exclusive to non-exclusive for newly created intellectual property and other rights would not have extended to newly created intellectual property as of May 6, 2022. On May 6, 2022, we entered into an amendment which extended our rights under the IP License Agreement through July 7, 2022. We are in the process of negotiating new terms with the Parent.

Stockholders_ Equity and Noncon

Stockholders’ Equity and Noncontrolling Interest	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Stockholders’ Equity and Noncontrolling Interest	Stockholders’ Equity and Noncontrolling Interest Noncontrolling Interest We are a holding company, and our sole material assets are SciPlay Parent LLC Interests (“LLC Interests”) that we purchased from SciPlay Parent LLC and SG Social Holding Company I, LLC, representing an aggregate 18.9% economic interest in SciPlay Parent LLC. The remaining 81.1% economic interest in SciPlay Parent LLC is owned indirectly by Light & Wonder, through the ownership of LLC Interests by the indirect wholly owned subsidiaries of Light & Wonder. Stock-Based Compensation The following table summarizes stock-based compensation expense that is included in general and administrative expenses: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 SciPlay awards $ 1.6 $ 3.4 $ 4.1 $ 5.1 Parent awards (0.1) 0.1 — 0.2 Total $ 1.5 $ 3.5 $ 4.1 $ 5.3 As of June 30, 2022, we had $14.9 million in unrecognized stock-based compensation expense that is expected to be recognized over a weighted-average expected vesting period of 1.5 years, of which $3.1 million relates to performance-based restricted stock units. Share Repurchase Program On May 9, 2022, our Board of Directors approved a share repurchase program under which the Company is authorized to repurchase, from time to time through May 9, 2024, up to an aggregate amount of $60.0 million of our outstanding Class A common stock. Repurchases may be made at the discretion of the Board of Directors through one or more open market transactions, privately negotiated transactions, including block trades, accelerated share repurchases, issuer tender offers or other derivative contracts or instruments, “10b5-1” plan, or other financial arrangements or other arrangements. Repurchases are funded from cash flows generated by SciPlay Parent LLC and its operating subsidiaries. Immediately prior to the execution of such repurchases, a redemption is effected of a corresponding number of SciPlay Parent LLC partnership units held by the Company at an aggregate redemption price equal to the aggregate purchase price (plus any expenses related thereto) of the shares of Class A common stock being repurchased by the Company. During the six months ended June 30, 2022, we repurchased 0.5 million shares of Class A common stock under the program at an aggregate cost of $7.1 million.

Earnings per Share

Earnings per Share	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Earnings per Share	Earnings per Share The table below sets forth a calculation of basic earnings per share ("EPS") based on net income attributable to SciPlay divided by the basic weighted average number of Class A common stock outstanding during the period. Diluted EPS of Class A common stock is computed by dividing net income attributable to SciPlay by the weighted average number of shares of Class A common stock outstanding adjusted to give effect to all potentially dilutive securities, using the treasury stock method. No material number of restricted stock units was excluded from the calculation of diluted weighted-average common shares outstanding for the three- and six-month periods ended June 30, 2022 and 2021. We excluded Class B common stock from the computation of basic and diluted EPS, as holders of Class B common stock do not have economic interest in us, and, therefore, a separate presentation of EPS of Class B common stock under the two-class method has not been presented. Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Numerator: Net income $ 32.3 $ 37.9 $ 64.3 $ 75.8 Less: net income attributable to the noncontrolling interest 26.6 32.0 54.2 64.6 Net income attributable to SciPlay $ 5.7 $ 5.9 $ 10.1 $ 11.2 Denominator: Weighted average shares of Class A common stock for basic EPS 24.6 24.4 24.6 23.8 Effect of dilutive securities: Stock-based compensation grants 0.2 0.3 0.2 1.1 Weighted average shares of Class A common stock for diluted EPS 24.8 24.7 24.8 24.9 Basic and diluted net income attributable to SciPlay per share: Basic $ 0.23 $ 0.24 $ 0.41 $ 0.47 Diluted $ 0.23 $ 0.24 $ 0.41 $ 0.45

Litigation

Litigation	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Litigation	LitigationFrom time to time, we are subject to various claims, complaints and legal actions, including notifications of alleged infringement of patent or other intellectual property rights, in the normal course of business. There have been no material changes to these legal matters since our 2021 Form 10-K was filed with the SEC.

Description of the Business a_2

Description of the Business and Summary of Significant Accounting Policies (Policies)	3 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation		Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). All intercompany balances and transactions have been eliminated in consolidation.
Principles of Consolidation		In the opinion of management, we have made all adjustments necessary to present fairly our consolidated statements of income, consolidated statements of comprehensive income, condensed consolidated balance sheets, consolidated statements of changes in stockholders’ equity and condensed consolidated statements of cash flows for the periods presented. Such adjustments are of a normal, recurring nature. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related Notes included in our 2021 Form 10-K. Interim results of operations are not necessarily indicative of results of operations to be expected for a full year.
Variable Interest Entities (“VIE”) and Consolidation	Variable Interest Entities (“VIE”) and Consolidation Subsequent to the IPO, our sole material asset is our member’s interest in SciPlay Parent LLC. In accordance with the Operating Agreement of SciPlay Parent LLC (the “Operating Agreement”), we have all management powers over the business and affairs of SciPlay Parent LLC and to conduct, direct and exercise full control over the activities of SciPlay Parent LLC. Class A common stock issued in the IPO do not hold majority voting rights but hold 100% of the economic interest in the Company, which results in SciPlay Parent LLC being considered a VIE. Due to our power to control the activities most directly affecting the results of SciPlay Parent LLC, we are considered the primary beneficiary of the VIE. Accordingly, beginning with the IPO, we consolidate the financial results of SciPlay Parent LLC and its subsidiaries.
New Accounting Guidance - Not Yet Adopted		New Accounting Guidance There have been no recent accounting pronouncements or changes in accounting pronouncements since those described within the Notes of our 2021 Form 10-K that are expected to have a material impact on our consolidated financial statements.
Revenue Recognition and Contract Assets, Contract Liabilities and Other Disclosures		Revenue Recognition We generate revenue from the sale of coins, chips and cards, which players can use to play casino-style slot games, table games and bingo games (i.e., spin in the case of slot games, bet in the case of table games and use bingo cards in the case of bingo games). We distribute our games through various global social web and mobile platforms such as Facebook, Apple, Google, Amazon, and Microsoft. The games we offer are internally branded franchises, original content and third-party branded games. With the acquisition of Alictus, we also generate revenue from providing advertising platforms with access to our game software platform, which facilitates the placement of advertising inventory. Disaggregation of Revenue We believe disaggregation of our revenue on the basis of platform and monetization type as well as the geographical locations of our players is appropriate because the nature of revenue and the number of players generating revenue could vary on such bases, which represent different economic risk profiles.
Concentration of Credit Risk		Concentration of Credit Risk Our revenue and accounts receivable are generated via certain platform providers, which subject us to a concentration of credit risk.

Description of the Business a_3

Description of the Business and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amortization Expense	The following reflects amortization expense related to intangible assets and software included within depreciation and amortization: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Amortization expense $ 5.0 $ 3.0 $ 9.3 $ 6.0
Disaggregation of Revenue	The following table presents our revenue disaggregated by platform type: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Mobile in-app purchases $ 137.7 $ 135.9 $ 277.4 $ 268.7 Web in-app purchases and other (1) 22.4 18.1 40.7 36.4 Total revenue $ 160.1 $ 154.0 $ 318.1 $ 305.1 (1) Other primarily represents advertising revenue, which was not material in the periods presented. The following table presents our revenue disaggregated based on the geographical location of our players: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 North America (1) $ 145.7 $ 140.8 $ 290.6 $ 279.3 International 14.4 13.2 27.5 25.8 Total revenue $ 160.1 $ 154.0 $ 318.1 $ 305.1 (1) North America revenue includes revenue derived from the U.S., Canada and Mexico.
Summary of Balances in Receivables and Contract Asset and Liability Accounts	The following table summarizes our opening and closing balances in contract assets, contract liabilities and accounts receivable: Accounts Receivable Contract Assets (1) Contract Liabilities (2) Beginning of period balance $ 39.6 $ 0.2 $ 0.5 Balance as of June 30, 2022 41.2 0.2 0.5 (1) Contract assets are included within Prepaid expenses and other current assets in our consolidated balance sheets. (2) Contract liabilities are included within Accrued liabilities in our consolidated balance sheets.
Schedules of Concentration of Risk	The following tables summarize the percentage of revenues and accounts receivable generated via our platform providers in excess of 10% of our total revenues and total accounts receivable: Revenue Concentration Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Apple 46.5% 46.7% 47.2% 46.7% Google 34.3% 37.2% 34.6% 37.2% Facebook 11.8% 12.5% 12.0% 12.3% Accounts Receivable Concentration as of June 30, 2022 December 31, 2021 Apple 46.0% 49.8% Google 31.0% 33.9% Facebook 10.5% 12.1%
Schedule of Preliminary Allocation of Business Combination Purchase Price	The following table summarizes the preliminary allocation of the Alictus purchase price expected to be finalized by the fourth quarter of 2022: March 1, 2022 Cash and cash equivalents $ 4.7 Accounts receivable 5.4 Prepaid expenses and other current assets (1) 7.1 Intangible assets: “Alictus” trade name, useful life of 5 years 4.4 Intellectual property (game content and related technology), useful life of 6 years 29.8 Goodwill 92.7 Total assets 144.1 Accounts payable and other current liabilities 3.6 Deferred tax liabilities 7.0 Total liabilities 10.6 Total consideration transferred $ 133.5 (1) Other current assets includes $6.1 million in Turkish lira-denominated time deposits, discussed in further detail within this note to the financial statements.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, net (Tables)	3 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Information Regarding Intangible Assets		The following table presents certain information regarding our intangible assets and software: Gross Accumulated Net Balance as of June 30, 2022 Intellectual property $ 76.0 $ (40.5) $ 35.5 Customer relationships 30.1 (23.1) 7.0 Software 32.9 (20.1) 12.8 Licenses 25.4 (6.8) 18.6 Brand names and other 10.7 (4.5) 6.2 Total intangible assets and software $ 175.1 $ (95.0) $ 80.1 Balance as of December 31, 2021 Intellectual property $ 49.6 $ (40.4) $ 9.2 Customer relationships 30.7 (22.1) 8.6 Software 28.1 (17.8) 10.3 Licenses 23.6 (4.5) 19.1 Brand names 6.7 (4.3) 2.4 Total intangible assets and software $ 138.7 $ (89.1) $ 49.6
Schedule of Amortization Expense		The following reflects amortization expense related to intangible assets and software included within depreciation and amortization: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Amortization expense $ 5.0 $ 3.0 $ 9.3 $ 6.0
Schedule of Goodwill	The table below reconciles the changes in the carrying value of goodwill for the period from December 31, 2021 to June 30, 2022. Total Balance as of December 31, 2021 $ 131.1 Acquired goodwill 92.7 Foreign currency adjustments (4.8) Balance as of June 30, 2022 $ 219.0

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Schedule of Supplemental Operating Lease Information	Supplemental balance sheet and cash flow information related to operating leases is as follows: June 30, December 31, 2022 2021 Operating lease right-of-use assets $ 5.5 $ 6.8 Accrued liabilities 2.2 2.2 Operating lease liabilities 4.1 5.4 Total operating lease liabilities $ 6.3 $ 7.6 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases for the six months ended June 30, 2022 and 2021, respectively $ 1.3 $ 1.2 Weighted average remaining lease term, years 2.8 3.3 Weighted average discount rate 5.0 % 5.0 %
Maturities of Lease Liabilities	Lease liability maturities: Operating Leases Remainder of 2022 $ 1.2 2023 2.5 2024 2.4 2025 0.7 Less: Imputed Interest (0.5) Total $ 6.3

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following is the summary o f expenses paid to Light & Wonder and settled in cash: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Financial Statement Line Item Royalties to Light & Wonder for third-party IP $ 0.1 $ 0.7 $ 0.4 $ 1.4 Cost of revenue Parent services 1.6 1.6 3.0 3.2 General and administrative Distributions to Light & Wonder and affiliates, net (1) 0.1 13.8 0.3 14.1 Noncontrolling interest (1) Under the terms of the Operating Agreement, SciPlay Corporation relies on distributions from SciPlay Parent LLC to pay its obligations under the TRA and any other tax obligations. All distributions must be on a pari-passu basis, thus initiating a pro-rata distribution to Parent and affiliates. The following is the summary of balances due to affiliates: June 30, 2022 December 31, 2021 Royalties to Light & Wonder for third-party IP $ 0.2 $ 0.3 Parent services 0.4 0.9 Reimbursable expenses to Light & Wonder and its subsidiaries 2.5 0.4 $ 3.1 $ 1.6

Stockholders_ Equity and Nonc_2

Stockholders’ Equity and Noncontrolling Interest (Tables)	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Summary of Stock-based Compensation Expense	The following table summarizes stock-based compensation expense that is included in general and administrative expenses: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 SciPlay awards $ 1.6 $ 3.4 $ 4.1 $ 5.1 Parent awards (0.1) 0.1 — 0.2 Total $ 1.5 $ 3.5 $ 4.1 $ 5.3

Earnings per Share (Tables)

Earnings per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Numerator: Net income $ 32.3 $ 37.9 $ 64.3 $ 75.8 Less: net income attributable to the noncontrolling interest 26.6 32.0 54.2 64.6 Net income attributable to SciPlay $ 5.7 $ 5.9 $ 10.1 $ 11.2 Denominator: Weighted average shares of Class A common stock for basic EPS 24.6 24.4 24.6 23.8 Effect of dilutive securities: Stock-based compensation grants 0.2 0.3 0.2 1.1 Weighted average shares of Class A common stock for diluted EPS 24.8 24.7 24.8 24.9 Basic and diluted net income attributable to SciPlay per share: Basic $ 0.23 $ 0.24 $ 0.41 $ 0.47 Diluted $ 0.23 $ 0.24 $ 0.41 $ 0.45

Description of the Business a_4

Description of the Business and Summary of Significant Accounting Policies - Narrative (Details)				6 Months Ended
		Mar. 01, 2022 USD ($)	May 07, 2019	Jun. 30, 2022 USD ($) segment	Jun. 30, 2021 USD ($)
Subsidiary, Sale of Stock [Line Items]
Number of operating segments | segment				1
Economic interests called by common stock units				18.90%
Revenue recognized				$ 400,000	$ 600,000
Alictus
Subsidiary, Sale of Stock [Line Items]
Voting interests acquired		80%		100%
Percentage of potential consideration acquired		20%
Contingent consideration, range of outcomes, low		$ 0
Contingent consideration, range of outcomes, high		200,000,000
Payments to acquire businesses, gross		96,000,000
Business combination, liability		21,000,000
Acquisition related costs				$ 1,200,000
Prepaid expenses and other current assets	[1]	7,100,000
Alictus | Investments
Subsidiary, Sale of Stock [Line Items]
Prepaid expenses and other current assets		6,100,000
Alictus | Holdback
Subsidiary, Sale of Stock [Line Items]
Payments to acquire businesses, gross		1,500,000
Alictus | Escrow
Subsidiary, Sale of Stock [Line Items]
Consideration transferred		$ 15,000,000
Alictus | Fair Value, Inputs, Level 3 | Measurement Input, Discount Rate | Valuation Technique, Relief from Royalty Method
Subsidiary, Sale of Stock [Line Items]
Business combination, finite-lived intangibles, measurement Input		0.18
Alictus | Fair Value, Inputs, Level 3 | Measurement Input, Discount Rate | Valuation Technique, Monte Carlo Simulation Model | Minimum
Subsidiary, Sale of Stock [Line Items]
Business combination, liability, measurement input		0.02
Alictus | Fair Value, Inputs, Level 3 | Measurement Input, Discount Rate | Valuation Technique, Monte Carlo Simulation Model | Maximum
Subsidiary, Sale of Stock [Line Items]
Business combination, liability, measurement input		0.03
Alictus | Fair Value, Inputs, Level 3 | Measurement Input, Royalty Rate | Valuation Technique, Relief from Royalty Method | Trade Names [Member]
Subsidiary, Sale of Stock [Line Items]
Business combination, finite-lived intangibles, measurement Input		0.01
Alictus | Fair Value, Inputs, Level 3 | Measurement Input, Royalty Rate | Valuation Technique, Relief from Royalty Method | Intellectual property
Subsidiary, Sale of Stock [Line Items]
Business combination, finite-lived intangibles, measurement Input		0.21
IPO | Common Class A
Subsidiary, Sale of Stock [Line Items]
Economic interests called by common stock units			100%
[1] (1) Other current assets includes $6.1 million in Turkish lira-denominated time deposits, discussed in further detail within this note to the financial statements.

Description of the Business a_5

Description of the Business and Summary of Significant Accounting Policies - Schedule of Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets by Major Class [Line Items]
Amortization expense	$ 5	$ 3	$ 9.3	$ 6

Description of the Business a_6

Description of the Business and Summary of Significant Accounting Policies - Disaggregation of Revenues (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2022		Jun. 30, 2021		Jun. 30, 2022		Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 160.1		$ 154		$ 318.1		$ 305.1
Mobile in-app purchases
Disaggregation of Revenue [Line Items]
Revenue	137.7		135.9		277.4		268.7
Advertising and other
Disaggregation of Revenue [Line Items]
Revenue	22.4	[1]	18.1	[1]	40.7		36.4
North America
Disaggregation of Revenue [Line Items]
Revenue	145.7		140.8		290.6	[2]	279.3	[2]
International
Disaggregation of Revenue [Line Items]
Revenue	$ 14.4		$ 13.2		$ 27.5		$ 25.8
[1] (1) Other primarily represents advertising revenue, which was not material in the periods presented. (1) North America revenue includes revenue derived from the U.S., Canada and Mexico.

Description of the Business a_7

Description of the Business and Summary of Significant Accounting Policies - Balances in Receivables and Contract Asset and Liability Accounts (Details) - USD ($) $ in Millions		Jun. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts Receivable		$ 41.2	$ 39.6
Contract Assets	[1]	0.2	0.2
Contract Liabilities	[2]	$ 0.5	$ 0.5
[1] (1) Contract assets are included within Prepaid expenses and other current assets in our consolidated balance sheets. (2) Contract liabilities are included within Accrued liabilities in our consolidated balance sheets. (1) Contract assets are included within Prepaid expenses and other current assets in our consolidated balance sheets. (2) Contract liabilities are included within Accrued liabilities in our consolidated balance sheets.

Description of the Business a_8

Description of the Business and Summary of Significant Accounting Policies - Schedule of Concentration Risk (Details) - Customer Concentration Risk	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Apple | Revenue Concentration
Concentration Risk [Line Items]
Concentration risk	46.50%	46.70%	47.20%	46.70%
Apple | Accounts Receivable Concentration
Concentration Risk [Line Items]
Concentration risk			46%	49.80%
Google | Revenue Concentration
Concentration Risk [Line Items]
Concentration risk	34.30%	37.20%	34.60%	37.20%
Google | Accounts Receivable Concentration
Concentration Risk [Line Items]
Concentration risk			31%	33.90%
Facebook | Revenue Concentration
Concentration Risk [Line Items]
Concentration risk	11.80%	12.50%	12%	12.30%
Facebook | Accounts Receivable Concentration
Concentration Risk [Line Items]
Concentration risk			10.50%	12.10%

Description of the Business a_9

Description of the Business and Summary of Significant Accounting Policies - Preliminary Allocation of Business Combination Purchase Price (Details) - USD ($)		Mar. 01, 2022	Jun. 30, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill			$ 219,000,000	$ 131,100,000
Alictus
Business Acquisition [Line Items]
Cash and cash equivalents		$ 4,700,000
Accounts receivable		5,400,000
Prepaid expenses and other current assets	[1]	7,100,000
Goodwill		92,700,000
Total assets		144,100,000
Accounts payable and other current liabilities		3,600,000
Deferred tax liabilities		7,000,000
Total liabilities		10,600,000
Total consideration transferred		$ 133,500,000
Alictus | Trade Names [Member]
Business Acquisition [Line Items]
Intangible asset, useful life		5 years
Intangible assets		$ 4,400,000
Alictus | Intellectual property
Business Acquisition [Line Items]
Intangible asset, useful life		6 years
Intangible assets		$ 29,800,000
Alictus | Investments
Business Acquisition [Line Items]
Prepaid expenses and other current assets		$ 6,100,000
[1] (1) Other current assets includes $6.1 million in Turkish lira-denominated time deposits, discussed in further detail within this note to the financial statements.

Intangible Assets and Softwar_2

Intangible Assets and Software, net and Goodwill - Schedule of Information Regarding Intangible Assets (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	$ 175.1	$ 138.7
Accumulated Amortization	(95)	(89.1)
Net Balance	80.1	49.6
Intellectual property
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	76	49.6
Accumulated Amortization	(40.5)	(40.4)
Net Balance	35.5	9.2
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	30.1	30.7
Accumulated Amortization	(23.1)	(22.1)
Net Balance	7	8.6
Software
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	32.9	28.1
Accumulated Amortization	(20.1)	(17.8)
Net Balance	12.8	10.3
Licenses
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	25.4	23.6
Accumulated Amortization	(6.8)	(4.5)
Net Balance	18.6	19.1
Brand names and other
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	10.7	6.7
Accumulated Amortization	(4.5)	(4.3)
Net Balance	$ 6.2	$ 2.4

Intangible Assets and Softwar_3

Intangible Assets and Software, net and Goodwill - Intangible Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 5	$ 3	$ 9.3	$ 6

Intangible Assets and Softwar_4

Intangible Assets and Software, net and Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Goodwill [Roll Forward]
Balance as of December 31, 2021		$ 131.1
Acquired goodwill		92.7
Foreign currency adjustments	$ (4.8)
Balance as of June 30, 2022	$ 219	$ 219

Leases - Supplemental Operating

Leases - Supplemental Operating Lease Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 5.5		$ 6.8
Accrued liabilities	2.2		2.2
Operating lease liabilities	4.1		5.4
Total operating lease liabilities	6.3		$ 7.6
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases for the six months ended June 30, 2022 and 2021, respectively	$ 1.3	$ 1.2
Weighted average remaining lease term, years	2 years 9 months 18 days		3 years 3 months 18 days
Weighted average discount rate	5%		5%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) $ in Millions	Jun. 30, 2022 USD ($)
Leases [Abstract]
Remainder of 2022	$ 1.2
2023	2.5
2024	2.4
2025	0.7
Less: Imputed Interest	(0.5)
Total	$ 6.3

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Income Tax Disclosure [Line Items]
Economic interests called by common stock units			18.90%
Effective tax rates	2.10%	4.50%	4.30%	4.90%
Total tax receivable agreement liability	$ 68.8		$ 68.8		$ 68.8
Tax receivable agreement liability, current	$ 4.1		$ 4.1		$ 4.1
Scientific Games Corporation
Income Tax Disclosure [Line Items]
Economic interests called by common stock units			81.10%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022		Jun. 30, 2021		Dec. 31, 2021
Related Party Transaction [Line Items]
Parent services	$ 1.6		$ 1.6		$ 3		$ 3.2
Distributions to Scientific Games and affiliates, net	0.1	$ 0.2	13.8	$ 0.3	0.3	[1]	14.1	[1]
Total due to (from) related parties	3.1				3.1				$ 1.6
Royalties to Light & Wonder for third-party IP
Related Party Transaction [Line Items]
Total due to (from) related parties	(0.2)				(0.2)				(0.3)
Parent services
Related Party Transaction [Line Items]
Total due to (from) related parties	(0.4)				(0.4)				(0.9)
Reimbursable expenses to Light & Wonder and its subsidiaries
Related Party Transaction [Line Items]
Total due to (from) related parties	(2.5)				(2.5)				$ (0.4)
Intellectual property, Third-party
Related Party Transaction [Line Items]
Royalties to Light & Wonder for third-party IP	$ 0.1		$ 0.7		$ 0.4		$ 1.4
[1] (1) Under the terms of the Operating Agreement, SciPlay Corporation relies on distributions from SciPlay Parent LLC to pay its obligations under the TRA and any other tax obligations. All distributions must be on a pari-passu basis, thus initiating a pro-rata distribution to Parent and affiliates.

Stockholders_ Equity and Nonc_3

Stockholders’ Equity and Noncontrolling Interest (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	May 09, 2022
Class of Stock [Line Items]
Economic interests called by common stock units			18.90%
Total compensation expense	$ 1.5	$ 3.5	$ 4.1	$ 5.3
Unrecognized stock-based compensation expense	$ 14.9		$ 14.9
Period expected to be recognized	1 year 6 months
Stock repurchase program, authorized amount					$ 60
Repurchases of stock (in shares)			0.5
Repurchases of stock	$ 7.1		$ 7.1
Scientific Games Corporation
Class of Stock [Line Items]
Economic interests called by common stock units			81.10%
LTIP
Class of Stock [Line Items]
Total compensation expense	1.6	3.4	$ 4.1	5.1
Equity Incentive Award Plan, Parent
Class of Stock [Line Items]
Total compensation expense	(0.1)	$ 0.1	0	$ 0.2
Performance-Based Restricted Stock Units (PRSUs)
Class of Stock [Line Items]
Unrecognized stock-based compensation expense	$ 3.1		$ 3.1

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 32.3	$ 32	$ 37.9	$ 37.9	$ 64.3	$ 75.8
Less: Net income attributable to the noncontrolling interest	26.6		32		54.2	64.6
Net income attributable to SciPlay	$ 5.7		$ 5.9		$ 10.1	$ 11.2
Denominator:
Weighted average shares of Class A common stock for basic EPS (in shares)	24,600		24,400		24,600	23,800
Effect of dilutive securities:
Stock-based compensation grants (in shares)	200		300		200	1,100
Weighted average shares of Class A common stock for diluted EPS (in shares)	24,800		24,700		24,800	24,900
Net income attributable to SciPlay per share of Class A common stock - basic (in dollars per share)	$ 0.23		$ 0.24		$ 0.41	$ 0.47
Net income attributable to SciPlay per share of Class A common stock - diluted (in dollars per share)	$ 0.23		$ 0.24		$ 0.41	$ 0.45
Noncontrolling interest
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 26.6	$ 27.6	$ 32	$ 32.6