12101324 - Master Compliance Training Book

12/6/24

Vertical analysis – income statement Statements of Revenues, Expenses, and Changes in Net Position Years Ended December 31, 2024 and 2023

Operating Revenues Casino Gaming Food and Beverage

2024

2023

Vertical

Vertical

158,000,000 19,000,000 22,000,000

125,000,000 16,245,000 16,583,000

76%

77% 10% 10%

9% 11%

Hotel

Entertainment

1,564,000 7,904,000

345,000

1%

0% 3%

Other operating revenues

4,936,000 163,109,000

4%

208,468,000

100%

100%

Total Operating Revenues

Operating Expenses Casino Gaming Food and beverage

36,552,000 6,047,000

37,600,000 5,178,000 276,000 13,987,000 13,935,000 10,725,000 4,565,000 7,420,000 93,686,000

18%

23%

3% 1% 7% 7% 7% 3% 3%

3% 0% 9% 9% 7% 3% 5%

Entertainment

1,413,000

General and administrative Depreciation and amortization Marketing and adverstising Other operating expenses

15,600,000 14,202,000 14,204,000 6,072,000 5,842,000 99,932,000

State revenue sharing Total operating expenses

48%

57%

108,536,000

69,423,000

52%

43%

Operating Income

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Ratio analysis

Liquidity Ratios

Profitability Ratios

§ Current ratio § Quick ratio § Cash to current liabilities

§ Operating profit margin § Return on Assets § EBITDA

Leverage Ratios

§ Slot win per device per day § Table win per table per day § Revenue per square foot Gaming Management Ratios

§ Debt to equity § EBIT/Interest (multiple) § Short term to long term liabilities

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