Finvest
GAN Online gambling technology · iGaming · Merger pending · Going concern · Thesis updated June 12, 2026

GAN now trades on merger odds and Coolbet

01 Running thesis

A merger floor, if it closes

GAN is now mostly a merger story. SEGA SAMMY CREATION agreed to buy the company for $1.97 per share in cash, and that deal is the main bull case. If it closes, it could give shareholders a clear cash outcome and remove much of the funding stress.

The standalone business is much shakier. The FanDuel contract expiration caused a $7.3 million drop in quarterly B2B revenue in Q1 2025. B2B revenue fell 58.8% year over year, and B2B segment contribution fell 71.8%.

Coolbet is the bright spot. B2C revenue rose 32.6% year over year in Q1 2025, helped by higher player activity and better margins in Europe, plus some help from Latin America. B2C segment contribution margin also improved to 64.9% from 60.4%.

The hard question is what GAN is worth if the merger fails. The company has warned that substantial doubt exists about its ability to continue as a going concern, which means management sees real risk that it may not be able to meet its obligations without a fix.

May 2025GAN's Q1 2025 filing showed the FanDuel hit in numbers: B2B revenue fell 58.8% year over year, and segment contribution fell 71.8%. The company also disclosed substantial doubt about its ability to continue as a going concern.
Mar 2025GAN's FY2024 filing framed the thesis around two opposing forces: the pending $1.97 per share SEGA SAMMY CREATION cash deal and the risk from the January 2025 FanDuel contract expiration.
02 Business model

Software fees and player losses

GAN makes money in two ways. In B2B, it sells software to casino operators that want to offer online casino games or sports betting. The main platform is GameSTACK, which handles the back end for online gambling operations.

In B2C, GAN runs Coolbet, a consumer sportsbook and online casino. This business earns revenue from players in international markets, mainly Northern Europe and Latin America. It can grow faster than software fees, but it also carries direct gambling, marketing, and regulatory risk.

The mix has changed fast. After the FanDuel contract expired in January 2025, B2B became much smaller. Coolbet now supplies most of the revenue and most of the near-term operating momentum.

The model breaks if the SEGA SAMMY CREATION deal does not close and the company cannot replace lost B2B revenue or handle its debt maturity in April 2026. New B2B wins, Coolbet margins, and merger approvals are the main signals to watch.

03 Product portfolio

What GAN actually sells

Steady

GameSTACK

GameSTACK is GAN's core B2B internet gaming platform. It helps casino operators launch and manage online casino and sports betting products.

Option

GAN Sports

GAN Sports is sportsbook technology built from the Coolbet acquisition. It gives GAN a product to sell to operators that want sports betting tools.

Option

Super RGS

Super RGS is a remote gaming server that brings together third-party casino content. It can make GAN's platform more useful for casino clients.

Growth engine

Coolbet sportsbook

Coolbet is GAN's direct-to-consumer sports betting brand. It has been growing in Europe and Latin America.

Growth engine

Coolbet casino and poker

Coolbet also offers online casino games and poker through its website and mobile app. This is part of the B2C segment that drove Q1 2025 growth.

04 Business segments

Coolbet now dominates the mix

B2B17%declining
B2C83%growing fast

The segment mix uses Q1 2025 revenue: B2B revenue of $5.1 million and B2C revenue of $24.3 million. FanDuel was 15.3% of 2024 revenue, and its U.S. commercial agreement expired in January 2025.

05 Risk factors

What could break the thesis

SEGA merger fails

High impact · Medium odds

The $1.97 per share cash merger is the main support for the bull case. If it fails, investors must value GAN as a weak standalone company with a smaller B2B business and funding pressure.

We watchWatch for merger closing notices, regulatory approval updates, or any extension or termination of the merger agreement.

Going concern pressure

High impact · High odds

GAN disclosed substantial doubt about its ability to continue as a going concern. This warning was tied to the FanDuel revenue loss and an April 2026 debt maturity. If the merger does not close, equity holders could face dilution, asset sales, or worse outcomes.

We watchWatch cash, debt maturity disclosures, lender amendments, and any update to management's mitigation plans.

B2B reset after FanDuel

High impact · High odds

B2B revenue fell 58.8% year over year in Q1 2025 after a multistate commercial contract expired. Segment contribution fell 71.8%. The open question is the new normal for B2B revenue and profit.

We watchWatch quarterly B2B revenue, B2B segment contribution margin, and any new casino operator wins.

Coolbet momentum slows

Medium impact · Medium odds

Coolbet is now the main revenue engine. Q1 2025 B2C revenue rose 32.6%, but this depends on player activity, gambling margins, and performance in Europe and Latin America. A weaker B2C result would remove the main offset to B2B weakness.

We watchWatch B2C revenue growth, B2C contribution margin, and comments on Europe and Latin America player activity.

Gaming regulation and licenses

Medium impact · Medium odds

GAN operates in a heavily regulated industry. It needs licenses and approvals across online casino and sports betting markets. A license loss, delayed approval, or tougher rule could reduce revenue or slow the merger process.

We watchWatch gaming regulator notices, license renewals, and merger approval conditions.
06 Quick answers

In one breath

What does GAN Limited do?

GAN sells online gambling software to casino operators through its B2B segment. It also runs Coolbet, a direct-to-consumer sportsbook and online casino in international markets.

Why is the SEGA SAMMY CREATION deal so important?

The deal would pay GAN shareholders $1.97 per share in cash if it closes. It is important because GAN has disclosed going concern risk after losing a major B2B contract.

What happened with FanDuel?

FanDuel was GAN's largest customer and represented 15.3% of 2024 revenue. Its U.S. commercial agreement expired in January 2025, and GAN said this drove a $7.3 million decline in Q1 2025 B2B revenue.

Is Coolbet helping GAN?

Yes, based on Q1 2025 results. B2C revenue rose 32.6% year over year, and contribution margin improved to 64.9% from 60.4%.