Description Of Business And Basis Of Presentation (Tables)

9 Months Ended

Sep. 30, 2017

The average exchange rates to the U.S. dollar used to translate balances during each reported period are as follows:



	For the three months			For the nine months
	ended September 30,			ended September 30,
Average Rates	2017	2016	% Change	2017	2016	% Change
Canadian dollar (CAD)	1.2531	1.3049	4.0%	1.3072	1.3224	1.1%
Euros (EUR)	0.8512	0.8965	5.1%	0.8997	0.8962	(0.4%)
Polish zloty (PLN)	3.6219	3.8890	6.9%	3.8379	3.9057	1.7%
British pound (GBP)	0.7641	0.7619	(0.3%)	0.7845	0.7194	(9.0%)
Source: Pacific Exchange Rate Service


Condensed Consolidated Statement of Earnings for the nine months ended September 30, 2016:
Amounts in thousands, except for per share information	As Previously Reported		Correction		As Corrected
Operating Revenue:
Other	$	8,839	$	697	$	9,536
Gross revenue		108,873		697		109,570
Net operating revenue		102,257		697		102,954
Earnings from operations		11,761		697		12,458
Earnings before income taxes		11,341		697		12,038
Income tax expense		(2,378)		(181)		(2,559)
Net earnings		8,963		516		9,479
Net earnings attributable to non-controlling interest		(2,933)		(129)		(3,062)
Net earnings attributable to Century Casinos, Inc. shareholders		6,030		387		6,417

Earnings per share attributable to Century Casinos, Inc. shareholders:
Basic and Diluted	$	0.25	$	0.01	$	0.26


Condensed Consolidated Statement of Comprehensive Income for the nine months ended September 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Net earnings	$	8,963	$	516	$	9,479

Other comprehensive income
Foreign currency translation adjustments		2,841		(28)		2,813
Other comprehensive income		2,841		(28)		2,813
Comprehensive income	$	11,804	$	488	$	12,292

Comprehensive income attributable to non-controlling interest
Net earnings attributable to non-controlling interest		(2,933)		(129)		(3,062)
Foreign currency translation adjustments		(240)		7		(233)
Comprehensive income attributable to Century Casinos, Inc. shareholders	$	8,631	$	366	$	8,997


Condensed Consolidated Statement of Equity for the nine months ended September 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Accumulated other comprehensive income
Accumulated other comprehensive income (loss) balance at January 1, 2016	$	(12,704)	$	21	$	(12,683)
Foreign currency translation adjustment		2,601		(21)		2,580

Retained earnings
Retained earnings balance at January 1, 2016		57,558		(387)		57,171
Net earnings		6,030		387		6,417

Total Century Casinos shareholders' equity
Total Century Casinos shareholders' equity balance at January 1, 2016		122,416		(366)		122,050
Net earnings		6,030		387		6,417
Foreign currency translation adjustment		2,601		(21)		2,580

Non-controlling interest
Non-controlling interest balance at January 1, 2016		4,859		(122)		4,737
Net earnings		2,933		129		3,062
Foreign currency translation adjustment		240		(7)		233

Total equity
Total equity balance at January 1, 2016		127,275		(488)		126,787
Net earnings		8,963		516		9,479
Foreign currency translation adjustment		2,841		(28)		2,813


Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Cash Flows from Operating Activities:
Net earnings	$	8,963	$	516	$	9,479
Changes in Operating Assets and Liabilities:
Receivables, net		64		(659)		(595)
Taxes payable		63		171		234
Net cash provided by operating activities		15,558		28		15,586
Effect of Exchange Rate Changes on Cash		(885)		(28)		(913)


Note 12: Segment Information for the nine months ended September 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Canada
Net operating revenue	$	37,470	$	697	$	38,167
Net earnings attributable to Century Casinos, Inc. shareholders		5,076		387		5,463
Income taxes		1,477		181		1,658
Non-controlling interest		1,918		129		2,047
Adjusted EBITDA		11,316		697		12,013