SciPlay (SCPL) 10-Q 9 May 23 2023 Q1 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	3 Months Ended
	Mar. 31, 2023	May 04, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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	2023
Document Fiscal Period Focus	Q1
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		21,242,497
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
		Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenue		$ 186.4	$ 158
Operating expenses:
Cost of revenue	[1]	57.7	48.2
Sales and marketing	[1]	46.9	40
General and administrative	[1]	22.1	16.7
Research and development	[1]	12.7	11.5
Depreciation and amortization		5.9	4.7
Restructuring and other		1.4	2.2
Operating income		39.7	34.7
Other income (expense), net		6	(0.5)
Net income before income taxes		45.7	34.2
Income tax expense		3.9	2.2
Net income		41.8	32
Less: Net income attributable to the noncontrolling interest		36.3	27.6
Net income attributable to SciPlay		$ 5.5	$ 4.4
Basic and diluted net income attributable to SciPlay per share:
Basic (in dollars per share)		$ 0.25	$ 0.18
Diluted (in dollars per share)		$ 0.24	$ 0.18
Weighted average number of shares of Class A common stock used in per share calculation:
Basic shares (in shares)		22	24.6
Diluted shares (in shares)		23	24.8
[1] (1) Excludes depreciation and amortization.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 41.8	$ 32
Other comprehensive loss:
Foreign currency translation loss, net of tax	(1.5)	(1.6)
Total comprehensive income	40.3	30.4
Less: Comprehensive income attributable to the noncontrolling interest	35.1	26.3
Comprehensive income attributable to SciPlay	$ 5.2	$ 4.1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 357.5	$ 330.1
Accounts receivable, net	64.2	51
Prepaid expenses and other current assets	7.3	8
Total current assets	429	389.1
Property and equipment, net	3.6	3
Operating lease right-of-use assets	4.2	4.8
Goodwill	216.1	217.6
Intangible assets and software, net	79.6	74.8
Deferred income taxes	72.3	74.5
Other assets	1.7	1.9
Total assets	806.5	765.7
Current liabilities:
Accounts payable	20.7	18.4
Accrued liabilities	37.9	35.2
Due to affiliate	4	3.8
Total current liabilities	62.6	57.4
Operating lease liabilities	2.4	3.1
Liabilities under TRA	60.2	60.2
Other long-term liabilities	26	29.4
Total liabilities	151.2	150.1
Commitments and contingencies (see Note 8)
Stockholders’ equity:
Additional paid-in capital	80.5	72
Retained earnings	80.1	74.6
Treasury stock, at cost, 3.2 and 2.7 shares, respectively	(45.3)	(37.1)
Accumulated other comprehensive (loss) income	(0.7)	(0.4)
Total SciPlay stockholders’ equity	114.7	109.2
Noncontrolling interest	540.6	506.4
Total stockholders’ equity	655.3	615.6
Total liabilities and stockholders’ equity	806.5	765.7
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	Mar. 31, 2023	Dec. 31, 2022
Treasury stock, at cost (in shares)	3,200,000	2,700,000
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)	25,200,000	24,900,000
Common stock, shares outstanding (in shares)	21,900,000	22,100,000
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, 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			(0.1)
Distributions to Parent and affiliates, net	(0.2)	[1]				(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, 2022								22.1	103.5
Stockholders' equity, beginning balance at Dec. 31, 2022	615.6		72	74.6	(0.4)	506.4	(37.1)	$ 0	$ 0.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	41.8			5.5		36.3
Stock-based compensation	4.2		1.2			3
Settlement of liability awards	4.4		0.8			3.6
Vesting of RSUs, net of tax withholdings (in shares)								0.3
Vesting of RSUs, net of tax withholdings and other	(0.9)		(0.2)			(0.7)
Distributions to Parent and affiliates, net	$ (0.1)	[1]				(0.1)
Repurchases of stock (in shares)	(0.5)							(0.5)
Repurchases of stock	$ (8.2)		6.8			(6.8)	(8.2)
Economic rebalancing	0		(0.1)			0.1
Currency translation	(1.5)				(0.3)	(1.2)
Stockholders' equity, ending balance (in shares) at Mar. 31, 2023								21.9	103.5
Stockholders' equity, ending balance at Mar. 31, 2023	$ 655.3		$ 80.5	$ 80.1	$ (0.7)	$ 540.6	$ (45.3)	$ 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.

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Cash Flows [Abstract]
Net cash provided by operating activities	$ 41.7	$ 36.6
Cash flows from investing activities:
Capital expenditures	(3.8)	(2)
Acquisition of business, net of cash acquired	0	(106.2)
Net cash used in investing activities	(3.8)	(108.2)
Cash flows from financing activities:
Payments on license obligations	(1)	(0.4)
Purchases of treasury stock	(8.2)	0
Distributions to Light & Wonder and affiliates, net	(0.1)	(0.2)
Taxes paid related to net share settlement of equity awards and other	(0.9)	(0.1)
Net cash used in financing activities	(10.2)	(0.7)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(0.3)	(0.1)
Increase (decrease) in cash, cash equivalents and restricted cash	27.4	(72.4)
Cash, cash equivalents and restricted cash, beginning of period	330.1	364.4
Cash, cash equivalents and restricted cash, end of period	(357.5)	(292)
Supplemental Cash Flow Information [Abstract]
Cash paid for income taxes	0.4	0.5
Supplemental non-cash transactions:
Non-cash additions to intangible assets related to license agreements	$ 7.1	$ 0

Description of the Business and

Description of the Business and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
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 Light & Wonder, Inc. (“Light & Wonder”, “L&W” or “Parent”), for the purposes of completing a public offering and related transactions 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”). 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, such as Candy Challenge 3D™ , Boss Life™ and Deep Clean Inc.™. 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 2022 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 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 does not hold majority voting rights but holds 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, 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 2022 Form 10-K. New Accounting Guidance There have been no recent accounting pronouncements or changes in accounting pronouncements since those described within the Notes of our 2022 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. 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 type and geographical location of our players is appropriate because the nature of revenue and the number of players generating revenue could vary on such basis, which represent different economic risk profiles. The following table presents our revenue disaggregated by platform type: Three Months Ended March 31, 2023 2022 Mobile in-app purchases $ 165.7 $ 139.7 Web in-app purchases and other (1) 20.7 18.3 Total revenue $ 186.4 $ 158.0 (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 March 31, 2023 2022 North America (1) $ 172.9 $ 144.9 International 13.5 13.1 Total revenue $ 186.4 $ 158.0 (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. 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 $ 51.0 $ 0.1 $ 3.0 Balance as of March 31, 2023 64.2 0.1 2.5 (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 three months ended March 31, 2023 and 2022, we recognized $0.6 million and $0.3 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 March 31, 2023 2022 Apple 48.8% 47.9% Google 34.3% 34.6% Facebook 11.3% 12.1% Accounts Receivable Concentration as of March 31, 2023 December 31, 2022 Apple 61.5% 48.3% Google 24.7% 30.5% Facebook 8.0% 10.7% Alictus Acquisition On March 1, 2022, we acquired 80% of all issued and outstanding share capital of privately-held Alictus Yazilim Anonim Şirketi (“Alictus”), a Turkey-based hyper-casual gaming studio. The remaining 20% was to 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 specified financial targets for the first year were not met, resulting in extinguishment of $2.9 million in redeemable non-controlling interest liability, which was recorded within the other income (expense), net line item in our consolidated statement of income. The remaining payout ranges from a minimum of $0.0 million to a maximum payout of $200.0 million. We incurred acquisition-related costs, which were recorded in Restructuring and other, of $1.2 million for the three months ended March 31, 2022. 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.

Goodwill, Intangible Assets and

Goodwill, Intangible Assets and Software, net	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Intangible Assets and Software, net	Goodwill, Intangible Assets and Software, net The table below reconciles the changes in the carrying value of goodwill for the period from December 31, 2022 to March 31, 2023. Total Balance as of December 31, 2022 $ 217.6 Foreign currency adjustments (1.5) Balance as of March 31, 2023 $ 216.1 The following table presents certain information regarding our intangible assets and software: Gross Accumulated Net Balance as of March 31, 2023 Intellectual property $ 74.3 $ (44.1) $ 30.2 Customer relationships 29.7 (24.6) 5.1 Software 40.7 (23.8) 16.9 Licenses 33.3 (11.0) 22.3 Brand names and other 10.4 (5.3) 5.1 Total intangible assets and software $ 188.4 $ (108.8) $ 79.6 Balance as of December 31, 2022 Intellectual property $ 75.2 $ (43.2) $ 32.0 Customer relationships 29.9 (24.1) 5.8 Software 37.6 (22.6) 15.0 Licenses 25.9 (9.4) 16.5 Brand names and other 10.6 (5.1) 5.5 Total intangible assets and software $ 179.2 $ (104.4) $ 74.8 The following reflects amortization expense related to intangible assets and software included within Depreciation and amortization: Three Months Ended March 31, 2023 2022 Amortization expense $ 5.5 $ 4.3

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Leases	LeasesOur operating leases primarily consist of real estate office leases, and total expenses related to these leases were $0.7 million and $0.7 million for the three months ended March 31, 2023 and 2022, respectively. We do not have any material 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: As of March 31, 2023 December 31, 2022 Operating lease right-of-use assets $ 4.2 $ 4.8 Accrued liabilities 2.3 2.3 Operating lease liabilities 2.4 3.1 Total operating lease liabilities $ 4.7 $ 5.4 Weighted average remaining lease term, years 2.0 2.3 Weighted average discount rate 4.9 % 4.9 % Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases for the three months ended March 31, 2023 and 2022, respectively $ 0.6 $ 0.6 Lease liability maturities: Operating Leases Remainder of 2023 $ 1.9 2024 2.4 2025 0.7 Less: imputed interest (0.3) Total $ 4.7 As of March 31, 2023, we did not have material additional operating leases that have not yet commenced.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We hold an economic interest of 17.5% in SciPlay Parent LLC. The 82.5% 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 months ended March 31, 2023 and 2022 were 8.5% and 6.4%, respectively. 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 21.0% primarily because we generally do not record income taxes for the noncontrolling interest portion of U.S. pre-tax income. TRA During the three months ended March 31, 2023 and 2022, there were no payments made to Light & Wonder pursuant to the TRA. As of both March 31, 2023 and December 31, 2022, the total TRA liability was $64.3 million, of which $4.1 million was included in Accrued liabilities for each of the periods.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 2022 Financial Statement Line Item Royalties to Light & Wonder for third-party IP $ 0.2 $ 0.3 Cost of revenue Parent services 1.6 1.4 General and administrative Distributions to Parent and affiliates, net (1) 0.1 0.2 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: March 31, 2023 December 31, 2022 Royalties to Light & Wonder for third-party IP $ 0.8 $ 0.2 Parent services 0.9 0.4 Reimbursable expenses to (from) Light & Wonder and its subsidiaries 2.3 3.2 $ 4.0 $ 3.8 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 2022 Form 10-K, we entered into the IP License Agreement under which we obtained an exclusive (subject to certain limited exceptions), perpetual, non-royalty-bearing license from LNW Gaming, Inc. (a subsidiary of the Parent, formerly known as Bally Gaming, Inc.) (“LNW Gaming”) for intellectual property created or acquired by LNW 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	3 Months Ended
	Mar. 31, 2023
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 Interest”) that we purchased from SciPlay Parent LLC and LNW Holding Company I, LLC, an indirect wholly owned subsidiary of Parent, formerly known as SG Holding Company I, LLC (“the L&W Member”), representing an aggregate 17.5% economic interest in SciPlay Parent LLC. The remaining 82.5% economic interest in SciPlay Parent LLC is owned indirectly by Light & Wonder, through the ownership of LLC Interests by the L&W Member. Stock-Based Compensation The following table summarizes stock-based compensation expense that is included in General and administrative expenses: Three Months Ended March 31, 2023 2022 SciPlay awards (1) $ 5.9 $ 2.5 Parent awards 0.6 0.1 Total $ 6.5 $ 2.6 (1) Includes $2.3 million and $0.6 million of stock-based compensation classified as liability awards as of March 31, 2023 and 2022, respectively. As of March 31, 2023, we had $27.2 million in unrecognized stock-based compensation expense that is expected to be recognized over a weighted-average expected vesting period of 1.3 years, of which $10.3 million relates to performance-based restricted stock units. Share Repurchase Program

Earnings per Share

Earnings per Share	3 Months Ended
	Mar. 31, 2023
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-month periods ended March 31, 2023 and 2022. We excluded Class B common stock from the computation of basic and diluted EPS, as holders of Class B common stock do not have an 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 March 31, 2023 2022 Numerator: Net income $ 41.8 $ 32.0 Less: net income attributable to the noncontrolling interest 36.3 27.6 Net income attributable to SciPlay $ 5.5 $ 4.4 Denominator: Weighted average shares of Class A common stock for basic EPS 22.0 24.6 Effect of dilutive securities: Stock-based compensation grants 1.0 0.2 Weighted average shares of Class A common stock for diluted EPS 23.0 24.8 Basic and diluted net income attributable to SciPlay per share: Basic $ 0.25 $ 0.18 Diluted $ 0.24 $ 0.18

Litigation

Litigation	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Litigation	Litigation From 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. Boorn Matter On September 15, 2022, plaintiff Hannelore Boorn filed a putative class action against Light & Wonder, Inc., SciPlay Corporation, and Appchi Media Ltd. in the Fayette Circuit Court of the Commonwealth of Kentucky. In her complaint, plaintiff seeks to represent a putative class of all persons in Kentucky who, within the past five years, purchased and allegedly lost $5.00 or more worth of chips, in a 24-hour period, playing SciPlay's online social casino games. The complaint asserts claims for alleged violations of Kentucky’s “recovery of gambling losses” statute and for unjust enrichment, and seeks unspecified money damages, the award of reasonable attorneys' fees and costs, pre- and post-judgment interest, and injunctive and/or other declaratory relief. On October 18, 2022, defendants removed the action to the United States District Court for the Eastern District of Kentucky. On October 26, 2022, the plaintiff filed a notice voluntarily dismissing the lawsuit without prejudice. On October 27, 2022, the district court entered an order dismissing the lawsuit. On November 17, 2022, the plaintiff filed an arbitration demand against defendants before the American Arbitration Association, pursuant to which she seeks declaratory judgments that (1) SciPlay’s online social casino games constitute gambling under Kentucky law, and (2) SciPlay’s terms of service are void under Kentucky law. On January 12, 2023, the respondents filed their answering statement to plaintiff’s arbitration demand. We are currently unable to determine the likelihood of an outcome or estimate a range of reasonably possible losses, if any. We believe that the claims in the arbitration demand are without merit, and intend to vigorously defend against them. Allah Beautiful Matter On December 19, 2022, claimant Prince Imanifest Allah Beautiful filed an arbitration demand against respondent SciPlay Corporation before the American Arbitration Association. The complaint asserts claims for alleged violations of New Jersey’s anti-gambling statutes and seeks unspecified money damages, including recovery of monies allegedly lost by New Jersey players of SciPlay’s online social casino games other than the claimant. On March 7, 2023, the respondent filed its answering statement to claimant’s arbitration demand. We are currently unable to determine the likelihood of an outcome or estimate a range of reasonably possible losses, if any. We believe that the claims in the arbitration demand are without merit, and intend to vigorously defend against them. Sprinkle Matter On December 12, 2022, claimant Matthew Sprinkle filed an arbitration demand against respondent SciPlay Corporation before the American Arbitration Association. The complaint asserts claims for alleged violations of Ohio’s anti- gambling statutes and seeks unspecified money damages, including recovery of monies allegedly lost by Ohio players of SciPlay’s online social casino games other than the claimant. On March 7, 2023, the respondent filed its answering statement to claimant’s arbitration demand. We are currently unable to determine the likelihood of an outcome or estimate a range of reasonably possible losses, if any. We believe that the claims in the arbitration demand are without merit, and intend to vigorously defend against them. Sornberger Matter On March 8, 2023, plaintiff Andrea Sornberger filed a complaint against SciPlay Corporation and SciPlay Games LLC in the Circuit Court of the Franklin County, Alabama. The complaint asserts claims for alleged violations of Alabama anti-gambling statutes and seeks unspecified money damages, including recovery of monies allegedly lost by Alabama’s players of SciPlay’s online social casino games other than the plaintiff, the award of interests and costs, and injunctive and other relief. On April 12, 2023, defendants removed the action to the United States District Court for the Northern District of Alabama. We are currently unable to determine the likelihood of an outcome or estimate a range of reasonably possible losses, if any. We believe that the claims in the lawsuit are without merit and intend to vigorously defend against them.

Description of the Business a_2

Description of the Business and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
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 2022 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 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 does not hold majority voting rights but holds 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, we consolidate the financial results of SciPlay Parent LLC and its subsidiaries.
New Accounting Guidance - Not Yet Adopted	There have been no recent accounting pronouncements or changes in accounting pronouncements since those described within the Notes of our 2022 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. 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 type and geographical location of our players is appropriate because the nature of revenue and the number of players generating revenue could vary on such basis, 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)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 2022 Amortization expense $ 5.5 $ 4.3
Disaggregation of Revenue	The following table presents our revenue disaggregated by platform type: Three Months Ended March 31, 2023 2022 Mobile in-app purchases $ 165.7 $ 139.7 Web in-app purchases and other (1) 20.7 18.3 Total revenue $ 186.4 $ 158.0 (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 March 31, 2023 2022 North America (1) $ 172.9 $ 144.9 International 13.5 13.1 Total revenue $ 186.4 $ 158.0 (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 $ 51.0 $ 0.1 $ 3.0 Balance as of March 31, 2023 64.2 0.1 2.5 (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 March 31, 2023 2022 Apple 48.8% 47.9% Google 34.3% 34.6% Facebook 11.3% 12.1% Accounts Receivable Concentration as of March 31, 2023 December 31, 2022 Apple 61.5% 48.3% Google 24.7% 30.5% Facebook 8.0% 10.7%

Goodwill, Intangible Assets a_2

Goodwill, Intangible Assets and Software, net (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The table below reconciles the changes in the carrying value of goodwill for the period from December 31, 2022 to March 31, 2023. Total Balance as of December 31, 2022 $ 217.6 Foreign currency adjustments (1.5) Balance as of March 31, 2023 $ 216.1
Schedule of Information Regarding Intangible Assets	The following table presents certain information regarding our intangible assets and software: Gross Accumulated Net Balance as of March 31, 2023 Intellectual property $ 74.3 $ (44.1) $ 30.2 Customer relationships 29.7 (24.6) 5.1 Software 40.7 (23.8) 16.9 Licenses 33.3 (11.0) 22.3 Brand names and other 10.4 (5.3) 5.1 Total intangible assets and software $ 188.4 $ (108.8) $ 79.6 Balance as of December 31, 2022 Intellectual property $ 75.2 $ (43.2) $ 32.0 Customer relationships 29.9 (24.1) 5.8 Software 37.6 (22.6) 15.0 Licenses 25.9 (9.4) 16.5 Brand names and other 10.6 (5.1) 5.5 Total intangible assets and software $ 179.2 $ (104.4) $ 74.8
Schedule of Amortization Expense	The following reflects amortization expense related to intangible assets and software included within Depreciation and amortization: Three Months Ended March 31, 2023 2022 Amortization expense $ 5.5 $ 4.3

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Schedule of Supplemental Operating Lease Information	Supplemental balance sheet and cash flow information related to operating leases is as follows: As of March 31, 2023 December 31, 2022 Operating lease right-of-use assets $ 4.2 $ 4.8 Accrued liabilities 2.3 2.3 Operating lease liabilities 2.4 3.1 Total operating lease liabilities $ 4.7 $ 5.4 Weighted average remaining lease term, years 2.0 2.3 Weighted average discount rate 4.9 % 4.9 % Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases for the three months ended March 31, 2023 and 2022, respectively $ 0.6 $ 0.6
Maturities of Lease Liabilities	Lease liability maturities: Operating Leases Remainder of 2023 $ 1.9 2024 2.4 2025 0.7 Less: imputed interest (0.3) Total $ 4.7

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 2022 Financial Statement Line Item Royalties to Light & Wonder for third-party IP $ 0.2 $ 0.3 Cost of revenue Parent services 1.6 1.4 General and administrative Distributions to Parent and affiliates, net (1) 0.1 0.2 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: March 31, 2023 December 31, 2022 Royalties to Light & Wonder for third-party IP $ 0.8 $ 0.2 Parent services 0.9 0.4 Reimbursable expenses to (from) Light & Wonder and its subsidiaries 2.3 3.2 $ 4.0 $ 3.8

Stockholders_ Equity and Nonc_2

Stockholders’ Equity and Noncontrolling Interest (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 2022 SciPlay awards (1) $ 5.9 $ 2.5 Parent awards 0.6 0.1 Total $ 6.5 $ 2.6 (1) Includes $2.3 million and $0.6 million of stock-based compensation classified as liability awards as of March 31, 2023 and 2022, respectively.

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Three Months Ended March 31, 2023 2022 Numerator: Net income $ 41.8 $ 32.0 Less: net income attributable to the noncontrolling interest 36.3 27.6 Net income attributable to SciPlay $ 5.5 $ 4.4 Denominator: Weighted average shares of Class A common stock for basic EPS 22.0 24.6 Effect of dilutive securities: Stock-based compensation grants 1.0 0.2 Weighted average shares of Class A common stock for diluted EPS 23.0 24.8 Basic and diluted net income attributable to SciPlay per share: Basic $ 0.25 $ 0.18 Diluted $ 0.24 $ 0.18

Description of the Business a_4

Description of the Business and Summary of Significant Accounting Policies - Narrative (Details)			3 Months Ended
	Mar. 01, 2022	May 07, 2019	Mar. 31, 2023 USD ($) segment	Mar. 31, 2022 USD ($)
Subsidiary, Sale of Stock [Line Items]
Number of operating segments | segment			1
Economic interests called by common stock units			17.50%
Revenue recognized			$ 600,000	$ 300,000
Alictus
Subsidiary, Sale of Stock [Line Items]
Voting interests acquired	80%
Percentage of potential consideration acquired	20%
Business combination, contingent consideration, period	5 years
Extinguishment of redeemable non-controlling interest liability			2,900,000
Contingent consideration, range of outcomes, low			0
Contingent consideration, range of outcomes, high			$ 200,000,000
Acquisition related costs				$ 1,200,000
IPO | Common Class A
Subsidiary, Sale of Stock [Line Items]
Economic interests called by common stock units		100%

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
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets by Major Class [Line Items]
Amortization expense	$ 5.5	$ 4.3

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
		Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue		$ 186.4	$ 158
Mobile in-app purchases
Disaggregation of Revenue [Line Items]
Revenue		165.7	139.7
Advertising and other
Disaggregation of Revenue [Line Items]
Revenue	[1]	20.7	18.3
North America
Disaggregation of Revenue [Line Items]
Revenue	[2]	172.9	144.9
International
Disaggregation of Revenue [Line Items]
Revenue		$ 13.5	$ 13.1
[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		Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts Receivable		$ 64.2	$ 51
Contract Assets	[1]	0.1	0.1
Contract Liabilities	[2]	$ 2.5	$ 3
[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
	Mar. 31, 2023	Mar. 31, 2022
Apple | Revenue Concentration
Concentration Risk [Line Items]
Concentration risk	48.80%	47.90%
Apple | Accounts Receivable Concentration
Concentration Risk [Line Items]
Concentration risk	61.50%	48.30%
Google | Revenue Concentration
Concentration Risk [Line Items]
Concentration risk	34.30%	34.60%
Google | Accounts Receivable Concentration
Concentration Risk [Line Items]
Concentration risk	24.70%	30.50%
Facebook | Revenue Concentration
Concentration Risk [Line Items]
Concentration risk	11.30%	12.10%
Facebook | Accounts Receivable Concentration
Concentration Risk [Line Items]
Concentration risk	8%	10.70%

Goodwill, Intangible Assets a_3

Goodwill, Intangible Assets and Software, net - Schedule of Goodwill (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Goodwill [Roll Forward]
Balance as of December 31, 2022	$ 217.6
Foreign currency adjustments	(1.5)
Balance as of March 31, 2023	$ 216.1

Goodwill, Intangible Assets a_4

Goodwill, Intangible Assets and Software, net - Schedule of Information Regarding Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	$ 188.4	$ 179.2
Accumulated Amortization	(108.8)	(104.4)
Net Balance	79.6	74.8
Intellectual property
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	74.3	75.2
Accumulated Amortization	(44.1)	(43.2)
Net Balance	30.2	32
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	29.7	29.9
Accumulated Amortization	(24.6)	(24.1)
Net Balance	5.1	5.8
Software
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	40.7	37.6
Accumulated Amortization	(23.8)	(22.6)
Net Balance	16.9	15
Licenses
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	33.3	25.9
Accumulated Amortization	(11)	(9.4)
Net Balance	22.3	16.5
Brand names and other
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	10.4	10.6
Accumulated Amortization	(5.3)	(5.1)
Net Balance	$ 5.1	$ 5.5

Goodwill, Intangible Assets a_5

Goodwill, Intangible Assets and Software, net - Intangible Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 5.5	$ 4.3

Leases - Supplemental Operating

Leases - Supplemental Operating Lease Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Leases [Abstract]
Operating lease, expense	$ 0.7	$ 0.7
Operating lease right-of-use assets	4.2		$ 4.8
Accrued liabilities	2.3		2.3
Operating lease liabilities	2.4		3.1
Total operating lease liabilities	4.7		$ 5.4
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases for the three months ended March 31, 2023 and 2022, respectively	$ 0.6	$ 0.6
Weighted average remaining lease term, years	2 years		2 years 3 months 18 days
Weighted average discount rate	4.90%		4.90%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) $ in Millions	Mar. 31, 2023 USD ($)
Leases [Abstract]
Remainder of 2023	$ 1.9
2024	2.4
2025	0.7
Less: imputed interest	(0.3)
Total	$ 4.7

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Income Tax Disclosure [Line Items]
Economic interests called by common stock units	17.50%
Effective tax rates	8.50%	6.40%
Total tax receivable agreement liability	$ 64.3		$ 64.3
Tax receivable agreement liability, current	$ 4.1		$ 4.1
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Scientific Games Corporation
Income Tax Disclosure [Line Items]
Economic interests called by common stock units	82.50%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Parent services		$ 1.6	$ 1.4
Distributions to Scientific Games and affiliates, net	[1]	0.1	0.2
Due to affiliate		4		$ 3.8
Royalties to Light & Wonder for third-party IP | Related Party
Related Party Transaction [Line Items]
Due to affiliate		0.8		0.2
Parent services | Related Party
Related Party Transaction [Line Items]
Due to affiliate		0.9		0.4
Reimbursable expenses to (from) Light & Wonder and its subsidiaries | Related Party
Related Party Transaction [Line Items]
Due to affiliate		2.3		$ 3.2
Intellectual property, Third-party
Related Party Transaction [Line Items]
Royalties to Light & Wonder for third-party IP		$ 0.2	$ 0.3
[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
		Mar. 31, 2023	Mar. 31, 2022	May 03, 2023	May 09, 2022
Class of Stock [Line Items]
Economic interests called by common stock units		17.50%
Total compensation expense		$ 6.5	$ 2.6
Unrecognized stock-based compensation expense		$ 27.2
Period expected to be recognized		1 year 3 months 18 days
Stock repurchase program, authorized amount					$ 60
Repurchases of stock (in shares)		0.5
Repurchases of stock		$ 8.2
Subsequent Event
Class of Stock [Line Items]
Stock repurchase program, authorized amount				$ 60
Scientific Games Corporation
Class of Stock [Line Items]
Economic interests called by common stock units		82.50%
LTIP
Class of Stock [Line Items]
Total compensation expense	[1]	$ 5.9	2.5
Equity Incentive Award Plan, Parent
Class of Stock [Line Items]
Total compensation expense		0.6	0.1
Performance-Based Restricted Stock Units (PRSUs)
Class of Stock [Line Items]
Unrecognized stock-based compensation expense		10.3
Liability Awards
Class of Stock [Line Items]
Total compensation expense		$ 2.3	$ 0.6
[1] (1) Includes $2.3 million and $0.6 million of stock-based compensation classified as liability awards as of March 31, 2023 and 2022, respectively.

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 41.8	$ 32
Less: Net income attributable to the noncontrolling interest	36.3	27.6
Net income attributable to SciPlay	$ 5.5	$ 4.4
Denominator:
Weighted average shares of Class A common stock for basic EPS (in shares)	22	24.6
Effect of dilutive securities:
Stock-based compensation grants (in shares)	1	0.2
Weighted average shares of Class A common stock for diluted EPS (in shares)	23	24.8
Net income attributable to SciPlay per share of Class A common stock - basic (in dollars per share)	$ 0.25	$ 0.18
Net income attributable to SciPlay per share of Class A common stock - diluted (in dollars per share)	$ 0.24	$ 0.18
Noncontrolling interest
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 36.3	$ 27.6