Summary Of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2019

Summary Of Significant Accounting Policies [Abstract]

Balance With And Without The Adoption Of ASC 842 On Financial Statements

(Dollars in thousands)	Balance at December 31, 2018		Adjustments due to ASC 842		Balance at January 1, 2019
Assets
Operating property, net	$	257,667	$	370	$	258,037
Operating lease right-of-use assets		—		232,319		232,319
Intangible assets, net		7,369		(3,542)		3,827
Deferred tax asset, net		26,235		82		26,317
Liabilities
Operating lease liabilities	$	—	$	245,280	$	245,280
Other non-current liabilities		28,931		(16,033)		12,898
Stockholders' Equity
Non-controlling interest	$	4,337	$	(46)	$	4,291
Retained earnings		47,616		28		47,644

	Quarter Ended June 30, 2019						Six Months Ended June 30, 2019
(Dollars in thousands)	As Reported, June 30, 2019		Balances Without Adoption of ASC 842		Effect of change Higher / (Lower)		As Reported, June 30, 2019		Balances Without Adoption of ASC 842		Effect of change Higher / (Lower)
Cinema costs and expenses	$	56,235	$	56,277	$	(42)	$	104,564	$	104,611	$	(47)
Depreciation and amortization		5,572		5,532		40		11,166		11,084		82
General and administrative		6,034		6,077		(43)		12,518		12,605		(87)
Interest expense, net		2,204		2,198		6		4,054		4,047		7
Income tax (benefit) expense		1,654		1,638		16		612		597		15
Net income (loss)	$	2,357	$	2,334	$	23	$	260	$	230	$	30

(Dollars in thousands)	As Reported, June 30, 2019		Balances Without Adoption of ASC 842		Effect of change Higher / (Lower)
Assets
Operating property, net	$	255,761	$	255,522	$	239
Intangible assets		3,659		7,031		(3,372)
Operating lease right-of-use assets		224,878		—		224,878
Deferred tax asset, net		26,336		26,269		67
Liabilities
Other current liabilities	$	9,643	$	9,735	$	(92)
Operating lease liabilities, current		19,658		—		19,658
Other non-current liabilities		12,525		28,886		(16,361)
Operating lease liabilities, non-current		218,610		—		218,610
Stockholders' Equity
Retained earnings	$	47,957	$	47,927	$	30

Accounting Changes To Financial Statements

Consolidated Statements of Income:

	Quarter Ended June 30, 2018						Six Months Ended June 30, 2018
(Dollars in thousands)	As Reported		Adjustment		As Revised		As Reported		Adjustment		As Revised
Real estate revenue	$	4,039		40		4,079	$	7,605	$	90	$	7,695
Total revenue		84,222		40		84,262		160,043		90		160,133
Operating income (loss)		8,574		40		8,614		14,216		90		14,306
Income (loss) before income taxes		7,054		40		7,094		11,277		90		11,367
Income tax benefit (expense)		(1,953)		(12)		(1,965)		(3,108)		(27)		(3,135)
Net income (loss)		5,101		28		5,129		8,169		63		8,232
Net income (loss) attributable to Reading International, Inc. common shareholders		4,999		28		5,027		8,045		63		8,108
Basic earnings (loss) per share	$	0.22		—		0.22	$	0.35	$	—	$	0.35
Diluted earnings (loss) per share		0.22		—		0.22		0.35		—		0.35

Consolidated Balance Sheets:

	Summary of Equity
(Dollars in thousands)	As Reported		Adjustment		As Revised
Equity at January 1, 2018	$	176,910	$	377	$	177,287
Net income (loss)		8,045		63		8,108
Equity at June 30, 2018	$	176,763	$	440	$	177,203

Consolidated Statements of Cash Flows:

	Six Months Ended June 30, 2018
(Dollars in thousands)	As Reported		Adjustment		As Revised
Net income (loss)	$	8,169	$	63	$	8,232
Change in net deferred tax assets		(1,165)		27		(1,138)
Prepaid and other assets		(3,841)		(90)		(3,931)
Net cash provided by operating activities	$	13,330	$	—	$	13,330