Summary Of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Accounting Standards Update 2016-02 [Member]

Changes To Financial Statements

Consolidated Statements of Operations:

	Quarter Ended September 30, 2019						Nine Months Ended September 30, 2019
(Dollars in thousands)	As Reported		Adjustment		As Revised		As Reported		Adjustment		As Revised
Cinema revenue	$	66,733		(70)		66,663	$	197,101		(216)		196,885
Total revenue		70,456		(70)		70,386		208,102		(216)		207,886
Operating income (loss)		2,910		(70)		2,840		7,425		(216)		7,209
Income (loss) before income taxes		1,399		(70)		1,329		2,271		(216)		2,055
Income tax (expense) benefit		(547)		19		(528)		(1,159)		58		(1,101)
Net income (loss)		852		(51)		801		1,112		(158)		954
Net income (loss) attributable to Reading International, Inc. common shareholders		902		(51)		851		1,215		(158)		1,057
Basic earnings (loss) per share	$	0.04		—		0.04	$	0.05		—		0.05
Diluted earnings (loss) per share		0.04		—		0.04		0.05		—		0.05

Consolidated Balance Sheets:

	Summary of Equity
(Dollars in thousands)	As Reported		Adjustment		As Revised
Equity at January 1, 2019	$	180,547	$	(568)	$	179,979
Net income (loss) attributable to Reading International, Inc. common shareholders		1,112		(158)		954
Equity at September 30, 2019		163,714		(726)		162,988

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Consolidated Statements of Cash Flows:

	Nine Months Ended September 30, 2019
(Dollars in thousands)	As Reported		Adjustment		As Revised
Net income (loss)	$	1,112	$	(158)	$	954
Change in net deferred tax assets		272		(58)		214
Accounts payable and accrued expenses		(3,166)		216		(2,950)
Net cash provided by operating activities		10,797		—		10,797