Acquisition And Equity Investment (Tables)

9 Months Ended

Sep. 30, 2023

Schedule Of Pro Forma Information

	For the nine months ended		For the nine months ended
Amounts in thousands, except for per share information	September 30, 2023		September 30, 2022
Net operating revenue	$	465,016	$	463,179
Net (loss) earnings attributable to Century Casinos, Inc. shareholders	$	(25,528)	$	22,061

Schedule of Summarized Financial Information

	For the three months ended				For the nine months ended
Amounts in thousands	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022
Operating Results
Net operating revenue	$	—	$	3,959	$	4,059	$	7,729
Earnings from continuing operations	$	—	$	3,725	$	3,833	$	7,475
Net earnings	$	—	$	2,142	$	2,241	$	4,268
Net earnings attributable to Century Casinos, Inc.	$	—	$	1,071	$	1,121	$	2,134

Changes In Carrying Amount Of Investment

Amounts in thousands		Balance at ‎January 1, 2023		Equity Earnings		Dividend		Conversion to Consolidated Subsidiary		Balance at September 30, 2023
Smooth Bourbon	$	93,260	$	1,121	$	(2,256)	$	(92,125)	$	—

Nugget Sparks, LLC [Member]

Schedule Of Estimated Fair Values Of Assets And Liabilities

Amounts in thousands
Cash	$	6,764
Receivables		1,689
Prepaid expenses		3,715
Inventories		2,681
Property and equipment		211,811
Intangible assets		30,250
Accounts payable		(2,622)
Accrued liabilities		(4,092)
Accrued payroll		(2,348)
Taxes payable		(998)
Finance lease liabilities		(184,700)
Net identifiable assets acquired		62,150
Add: Goodwill		43,406
Net assets acquired	$	105,556

Schedule of Purchase Consideration Net Cash Outflow

Amounts in thousands
Outflow of cash to acquire subsidiaries, net of cash acquired
Cash consideration	$	100,000
Working capital adjustments		5,556
Less: cash balances acquired		(6,764)
Net cash used in investing activities	$	98,792

Rocky Gap Casino Resort [Member]

Schedule Of Estimated Fair Values Of Assets And Liabilities

Amounts in thousands
Cash	$	6,101
Receivables		2,147
Prepaid expenses		577
Inventories		715
Other current assets		167
Property and equipment		211,566
Leased right-of-use assets		3,441
Intangible assets		14,160
Accounts payable		(581)
Accrued liabilities		(2,798)
Accrued payroll		(1,393)
Taxes payable		(215)
Operating lease liabilities		(3,441)
Finance lease liabilities		(203,925)
Net identifiable assets acquired		26,521
Add: Goodwill		32,606
Net assets acquired	$	59,127

Schedule of Purchase Consideration Net Cash Outflow

Amounts in thousands
Outflow of cash to acquire subsidiaries, net of cash acquired
Cash consideration	$	56,075
Preliminary working capital adjustment		3,052
Less: cash balances acquired		(6,101)
Net cash used in investing activities	$	53,026