Condensed Consolidated Guarantor Data (Tables)

6 Months Ended

Jun. 30, 2016

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Affinity Gaming

Unaudited Condensed Consolidating Balance Sheet

June 30, 2016

(in thousands)



	Affinity Gaming (Co-Issuer)		AG Finance (Co-Issuer)		Guarantor Subsidiaries		Eliminating Entries			Total
ASSETS
Cash and cash equivalents	$	25,906	$	—	$	48,772	$	—		$	74,678
Restricted cash	95,414		—		139		—			95,553
Accounts receivable, net	206		—		2,397		—			2,603
Income tax receivable	24		—		—		—			24
Prepaid expense	1,012		—		7,670		—			8,682
Inventory	—		—		2,832		—			2,832
Total current assets	122,562		—		61,810		—			184,372
Property and equipment, net	1,262		—		243,891		—			245,153
Intercompany receivables	—		—		133,862		(133,862		)	—
Investment in subsidiaries	564,158		—		—		(564,158		)	—
Other assets, net	2,498		—		1,473		—			3,971
Intangibles, net	—		—		122,791		—			122,791
Goodwill	—		—		48,287		—			48,287
Total assets	$	690,480	$	—	$	612,114	$	(698,020	)	$	604,574

LIABILITIES AND OWNERS’ EQUITY
Accounts payable	$	1,162	$	—	$	8,229	$	—		$	9,391
Intercompany payables	133,862		—		—		(133,862		)	—
Accrued interest	2,365		—		—		—			2,365
Accrued expense	1,253		—		20,829		—			22,082
Other current liabilities	—		—		8		—			8
Total current liabilities	138,642		—		29,066		(133,862		)	33,846
Long-term debt, less current portion	374,261		—		—		—			374,261
Other liabilities	1,431		—		553		—			1,984
Deferred income taxes	427		—		18,337		—			18,764
Total liabilities	514,761		—		47,956		(133,862		)	428,855

Common stock	20		—		—		—			20
Other equity	175,699		—		564,158		(564,158		)	175,699
Total owners’ equity	175,719		—		564,158		(564,158		)	175,719
Total liabilities and owners’ equity	$	690,480	$	—	$	612,114	$	(698,020	)	$	604,574

Affinity Gaming

Condensed Consolidating Balance Sheet

December 31, 2015

(in thousands)



	Affinity Gaming (Co-Issuer)		AG Finance (Co-Issuer)		Guarantor Subsidiaries		Eliminating Entries			Total
ASSETS
Cash and cash equivalents	$	106,384	$	—	$	51,395	$	—		$	157,779
Restricted cash	469		—		139		—			608
Accounts receivable, net	220		—		2,997		—			3,217
Income tax receivable	16		—		—		—			16
Prepaid expense	1,813		—		8,266		—			10,079
Inventory	—		—		2,798		—			2,798
Total current assets	108,902		—		65,595		—			174,497
Property and equipment, net	2,002		—		249,906		—			251,908
Intercompany receivables	—		—		110,150		(110,150		)	—
Investment in subsidiaries	551,953		—		—		(551,953		)	—
Other assets, net	1,974		—		1,556		—			3,530
Intangibles, net	—		—		124,042		—			124,042
Goodwill	—		—		48,287		—			48,287
Total assets	$	664,831	$	—	$	599,536	$	(662,103	)	$	602,264

LIABILITIES AND OWNERS’ EQUITY
Accounts payable	$	3,483	$	—	$	9,737	$	—		$	13,220
Intercompany payables	110,150		—		—		(110,150		)	—
Accrued interest	2,327		—		—		—			2,327
Accrued expense	1,455		—		22,703		—			24,158
Current maturities of long-term debt	11,383		—		—		—			11,383
Other current liabilities	—		—		23		—			23
Total current liabilities	128,798		—		32,463		(110,150		)	51,111
Long-term debt, less current portion	364,204		—		—		—			364,204
Other liabilities	1,397		—		535		—			1,932
Deferred income taxes	173		—		14,585		—			14,758
Total liabilities	494,572		—		47,583		(110,150		)	432,005

Common stock	20		—		—		—			20
Other equity	170,239		—		551,953		(551,953		)	170,239
Total owners’ equity	170,259		—		551,953		(551,953		)	170,259
Total liabilities and owners’ equity	$	664,831	$	—	$	599,536	$	(662,103	)	$	602,264

Condensed Consolidating Statement of Operations

Affinity Gaming

Unaudited Condensed Consolidating Statement of Operations

Quarter ended June 30, 2016

(in thousands)



	Affinity Gaming (Co-Issuer)			AG Finance (Co-Issuer)		Guarantor Subsidiaries			Eliminating Entries			Total
REVENUE
Casino	$	—		$	—	$	69,448		$	—		$	69,448
Food and beverage	—			—		10,384			—			10,384
Lodging	—			—		6,031			—			6,031
Fuel and retail	—			—		13,390			—			13,390
Other	—			—		3,608			—			3,608
Total revenue	—			—		102,861			—			102,861
Promotional allowances	—			—		(8,203		)	—			(8,203		)
Net revenue	—			—		94,658			—			94,658
EXPENSE
Casino	—			—		26,181			—			26,181
Food and beverage	—			—		10,378			—			10,378
Lodging	—			—		4,205			—			4,205
Fuel and retail	—			—		9,106			—			9,106
Other	—			—		1,956			—			1,956
General and administrative	—			—		18,850			—			18,850
Depreciation and amortization	230			—		7,082			—			7,312
Corporate	4,932			—		—			—			4,932
Write downs, reserves and recoveries	—			—		(91		)	—			(91		)
Total expense	5,162			—		77,667			—			82,829
Operating income (loss)	(5,162		)	—		16,991			—			11,829
Other income (expense)
Interest expense, net	(7,656		)	—		—			—			(7,656		)
Intercompany interest income	7,727			—		—			(7,727		)	—
Intercompany interest expense	—			—		(7,727		)	7,727			—
Income from equity investments in subsidiaries	5,929			—		—			(5,929		)	—
Total other income (expense), net	6,000			—		(7,727		)	(5,929		)	(7,656		)
Income (loss) before income tax	838			—		9,264			(5,929		)	4,173
Benefit (provision) for income taxes	945			—		(3,335		)	—			(2,390		)
Net income (loss)	$	1,783		$	—	$	5,929		$	(5,929	)	$	1,783

Affinity Gaming

Unaudited Condensed Consolidating Statement of Operations

Quarter ended June 30, 2015

(in thousands)



	Affinity Gaming (Co-Issuer)			AG Finance (Co-Issuer)		Guarantor Subsidiaries			Eliminating Entries			Total
REVENUE
Casino	$	—		$	—	$	75,505		$	—		$	75,505
Food and beverage	—			—		12,082			—			12,082
Lodging	—			—		7,190			—			7,190
Fuel and retail	—			—		15,676			—			15,676
Other	—			—		3,268			—			3,268
Total revenue	—			—		113,721			—			113,721
Promotional allowances	—			—		(12,210		)	—			(12,210		)
Net revenue	—			—		101,511			—			101,511
EXPENSE
Casino	—			—		29,956			—			29,956
Food and beverage	—			—		11,800			—			11,800
Lodging	—			—		4,197			—			4,197
Fuel and retail	—			—		11,675			—			11,675
Other	—			—		1,838			—			1,838
General and administrative	—			—		19,601			—			19,601
Depreciation and amortization	312			—		6,893			—			7,205
Corporate	5,358			—		—			—			5,358
Write downs, reserves and recoveries	(7		)	—		(197		)	—			(204		)
Total expense	5,663			—		85,763			—			91,426
Operating income (loss)	(5,663		)	—		15,748			—			10,085
Other income (expense)
Interest expense, net	(7,653		)	—		—			—			(7,653		)
Intercompany interest income	7,693			—		—			(7,693		)	—
Intercompany interest expense	—			—		(7,693		)	7,693			—
Income from equity investments in subsidiaries	2,096			—		—			(2,096		)	—
Total other income (expense), net	2,136			—		(7,693		)	(2,096		)	(7,653		)
Income (loss) before income tax	(3,527		)	—		8,055			(2,096		)	2,432
Benefit (provision) for income taxes	4,324			—		(5,959		)	—			(1,635		)
Net income (loss)	$	797		$	—	$	2,096		$	(2,096	)	$	797

Affinity Gaming Unaudited Condensed Consolidating Statement of Operations Six Months Ended June 30, 2016 (in thousands)

	Affinity Gaming (Co-Issuer)			AG Finance (Co-Issuer)		Guarantor Subsidiaries			Eliminating Entries			Total
REVENUE
Casino	$	—		$	—	$	141,331		$	—		$	141,331
Food and beverage	—			—		21,208			—			21,208
Lodging	—			—		12,429			—			12,429
Fuel and retail	—			—		25,530			—			25,530
Other	—			—		6,922			—			6,922
Total revenue	—			—		207,420			—			207,420
Promotional allowances	—			—		(17,012		)	—			(17,012		)
Net revenue	—			—		190,408			—			190,408
EXPENSE
Casino	—			—		53,562			—			53,562
Food and beverage	—			—		21,170			—			21,170
Lodging	—			—		8,553			—			8,553
Fuel and retail	—			—		17,403			—			17,403
Other	—			—		3,463			—			3,463
General and administrative	—			—		37,563			—			37,563
Depreciation and amortization	475			—		14,221			—			14,696
Corporate	9,816			—		—			—			9,816
Write downs, reserves and recoveries	24			—		(63		)	—			(39		)
Total expense	10,315			—		155,872			—			166,187
Operating income (loss)	(10,315		)	—		34,536			—			24,221
Other income (expense)
Interest expense, net	(15,321		)	—		—			—			(15,321		)
Intercompany interest income	15,465			—		—			(15,465		)	—
Intercompany interest expense	—			—		(15,465		)	15,465			—
Income from equity investments in subsidiaries	12,205			—		—			(12,205		)	—
Total other income (expense), net	12,349			—		(15,465		)	(12,205		)	(15,321		)
Income (loss) before income tax	2,034			—		19,071			(12,205		)	8,900
Benefit (provision) for income taxes	2,860			—		(6,866		)	—			(4,006		)
Net income (loss)	$	4,894		$	—	$	12,205		$	(12,205	)	$	4,894

Affinity Gaming Unaudited Condensed Consolidating Statement of Operations Six Months Ended June 30, 2015 (in thousands)

	Affinity Gaming (Co-Issuer)			AG Finance (Co-Issuer)		Guarantor Subsidiaries			Eliminating Entries			Total
REVENUE
Casino	$	—		$	—	$	150,602		$	—		$	150,602
Food and beverage	—			—		24,043			—			24,043
Lodging	—			—		14,222			—			14,222
Fuel and retail	—			—		28,252			—			28,252
Other	—			—		6,163			—			6,163
Total revenue	—			—		223,282			—			223,282
Promotional allowances	—			—		(24,793		)	—			(24,793		)
Net revenue	—			—		198,489			—			198,489
EXPENSE
Casino	—			—		59,690			—			59,690
Food and beverage	—			—		23,627			—			23,627
Lodging	—			—		8,106			—			8,106
Fuel and retail	—			—		20,939			—			20,939
Other	—			—		3,368			—			3,368
General and administrative	—			—		38,318			—			38,318
Depreciation and amortization	623			—		13,745			—			14,368
Corporate	9,295			—		—			—			9,295
Write downs, reserves and recoveries	(7		)	—		(62		)	—			(69		)
Total expense	9,911			—		167,731			—			177,642
Operating income (loss)	(9,911		)	—		30,758			—			20,847
Other income (expense)
Interest expense, net	(15,258		)	—		—			—			(15,258		)
Intercompany interest income	15,341			—		—			(15,341		)	—
Intercompany interest expense	—			—		(15,341		)	15,341			—
Income from equity investments in subsidiaries	1,536			—		—			(1,536		)	—
Total other income (expense), net	1,619			—		(15,341		)	(1,536		)	(15,258		)
Income (loss) before income tax	(8,292		)	—		15,417			(1,536		)	5,589
Benefit (provision) for income taxes	8,849			—		(13,881		)	—			(5,032		)
Net income (loss)	$	557		$	—	$	1,536		$	(1,536	)	$	557

Condensed Consolidating Statement of Cash Flows

Affinity Gaming

Unaudited Condensed Consolidating Statement of Cash Flows

Six Months Ended June 30, 2016

(in thousands)



	Affinity Gaming (Co-Issuer)			AG Finance (Co-Issuer)		Guarantor Subsidiaries			Total
Net cash (used in) provided by operating activities	$	(20,603	)	$	—	$	44,546		$	23,943

Cash flows from investing activities:
Proceeds from sale of property and equipment	—			—		18			18
Purchases of property and equipment	(861		)	—		(7,740		)	(8,601		)
Net cash used in investing activities	$	(861	)	$	—	$	(7,722	)	$	(8,583	)

Cash flows from financing activities:
Restricted cash	(94,945		)	—		—			(94,945		)
Change in intercompany accounts	39,432			—		(39,432		)	—
Payments on capital lease	—			—		(15		)	(15		)
Payments on long-term debt	(2,913		)	—		—			(2,913		)
Loan origination fees	(515		)	—		—			(515		)
Repurchases of vested share-based awards	(73		)	—		—			(73		)
Net cash provided by (used in) financing activities	$	(59,014	)	$	—	$	(39,447	)	$	(98,461	)

Net decrease in cash and cash equivalents	(80,478		)	—		(2,623		)	(83,101		)

Cash and cash equivalents
Beginning of year	106,384			—		51,395			157,779
End of period	$	25,906		$	—	$	48,772		$	74,678

Affinity Gaming

Unaudited Condensed Consolidating Statement of Cash Flows

Six Months Ended June 30, 2015

(in thousands)



	Affinity Gaming (Co-Issuer)			AG Finance (Co-Issuer)		Guarantor Subsidiaries			Total
Net cash (used in) provided by operating activities	$	(12,095	)	$	—	$	36,556		$	24,461

Cash flows from investing activities:
Proceeds from sale of property and equipment	3			—		5			8
Purchases of property and equipment	(599		)	—		(6,119		)	(6,718		)
Net cash used in investing activities	$	(596	)	$	—	$	(6,114	)	$	(6,710	)

Cash flows from financing activities:
Change in intercompany accounts	25,248			—		(25,248		)	—
Payments on capital lease	—			—		(16		)	(16		)
Repurchases of vested share-based awards	(47		)	—		—			(47		)
Net cash provided by (used in) financing activities	$	25,201		$	—	$	(25,264	)	$	(63	)

Net increase in cash and cash equivalents	12,510			—		5,178			17,688

Cash and cash equivalents
Beginning of year	88,737			—		46,438			135,175
End of period	$	101,247		$	—	$	51,616		$	152,863