SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of breakout of expenses used by the CODM to monitor and assess the financial performance

	Six Months Ended June 30,
		2025		2024
Net revenues	$	262,308	$	249,800
Operating Expenses
Labor expense		78,733		77,637
Cost of sales		21,444		21,534
Tax and license expense [a]		39,549		37,187
Other operating expense [b]		34,164		34,522
Depreciation and amortization		26,786		24,891
Other operating items, net [c]		1,415		706
Interest income, net		(708)		204
Income tax expense		14,053		12,162
Total expenses	$	215,436	$	208,843
Net income	$	46,872	$	40,957

[a]   Tax and license includes gaming taxes and licenses, commerce taxes, use taxes and property taxes.

[b]   Operating expenses includes expenses for casino, food and beverage, hotel, other, selling general and administrative expenses labor expense, cost of sales, tax and license expense.

[c]    Other operating items, net includes construction litigation expenses, lobbying expenses, and (gain) loss on disposition of assets.

Schedule of property and Equipment, net

Property and equipment, net consists of the following (in thousands):

	June 30, 2025		December 31, 2024
Land	$	34,688	$	34,688
Land improvements		11,305		11,263
Buildings		474,469		474,469
Building improvements		139,295		122,059
Furniture and equipment		263,722		251,605
Construction in progress		15,631		17,722
Right of use assets		13,750		13,995
Leasehold improvements		4,498		4,498
		957,358		930,299
Less accumulated depreciation and amortization		(381,333)		(355,012)
Property and equipment, net	$	576,025	$	575,287

Schedule of property and equipment, estimated useful lives

Land improvements	15	-	40	years
Buildings	30	-	40	years
Building improvements	5	-	40	years
Leasehold improvements	5	-	40	years
Furniture	5	-	10	years
Equipment	3	-	20	years

Schedule of contract related liabilities

	June 30,		December 31,		Decrease		June 30,		December 31,		Decrease
	2025		2024				2024		2023
Contractual Liability
Players Club Liability	$	7,935	$	8,097	$	(162)	$	8,849	$	8,849	$	—
Outstanding Chip Liability		1,519		2,298		(779)		1,606		2,382		(776)
Customer Advances and Other		6,242		6,378		(136)		5,744		6,232		(488)
Total Contractual Liability	$	15,696	$	16,773	$	(1,077)	$	16,199	$	17,463	$	(1,264)