12101324 - Master Compliance Training Book

12/6/24

ABC Casino

2024

2023

Cash flows from operating activities: Cash received from customers

Statement of cash flows

208,796,000 165,164,000

Cash paid to employees Cash paid to suppliers Cash paid to the State Cash paid to related parties

(36,890,000) (40,209,000) (7,271,000) (3,293,000)

(34,935,000) (32,684,000) (7,651,000) (2,805,400)

Net cash provided by operating activities

121,133,000 87,088,600

Cash flows from non-capital financing activities Transfers to the Tribe

(104,706,000)

(68,400,000) (1,600,000)

Transfers to the Tribal Gaming Agency CARES Act reimbursement from Tribe

(1,800,000) 1,402,000

6,226,000

Net Cash (used) for non-capital financing activities

(105,104,000)

(63,774,000)

Cash flows from capital and related financing activities Acquisition of capital assets

(3,821,000)

(4,548,000)

Proceeds from sale of assets

438,000

65,000

Interest paid

(1,493,000) (17,000,000) (21,876,000)

(3,015,000) (12,000,000) (19,498,000)

Payments on long-term debt

Net cash (used) for capital and related financing activities

Cash flows from investing activites Interest received

32,000

50,000

Net (decrease) incrase in cash and cash equivalents

(5,815,000)

3,866,600

Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year

47,640,000 43,773,400 41,825,000 47,640,000

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Statement of cash flows

Reconcilation of operating income to net cash provided by operating activities

Years ending December 31, 2024 and 2023

2024

2023

Operating income

$ 108,536,000

$ 69,423,000

Adjustments to reconcile operating income to net cash provided by operating activites Depreciation and amortization

14,202,000

13,935,000

Change in assets and liabiliteis Accounts receivable

(236,000) (1,739,000) (820,000) 680,000 277,000 378,000 (145,000) 121,133,000

55,000

Inventories

(483,000) 145,000 876,251 1,082,000 1,979,000

Prepaid expenses Accounts payable Accrued expenses Gaming liabilities

Accrued compensated asbsences

76,349

Net cash provided by operating activities

87,088,600

Noncash investing, capital and financing activities Capital assets purchased through accounts payable

301,000 475,000

401,000 931,700

Capital assets transferred from Tribe

20

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