Century Casinos (CNTY) 10-Q1 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Oct. 29, 2024
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	0-22900
Entity Registrant Name	CENTURY CASINOS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-1271317
Entity Address, Address Line One	455 E. Pikes Peak Ave.
Entity Address, Address Line Two	Suite 210
Entity Address, City or Town	Colorado Springs
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80903
City Area Code	719
Local Phone Number	527-8300
Title of 12(b) Security	Common Stock, $0.01 Per Share Par Value
Trading Symbol	CNTY
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		30,682,603
Entity Central Index Key	0000911147

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash and cash equivalents	$ 118,770	$ 171,327
Receivables, net	15,697	18,253
Prepaid expenses	15,117	11,859
Inventories	4,010	4,652
Other current assets	1,423	926
Total Current Assets	155,017	207,017
Property and equipment, net	926,633	913,561
Leased right-of-use assets, net	31,152	25,973
Goodwill	80,659	80,583
Intangible assets, net	88,116	93,207
Deferred income taxes	18,655	37,646
Note receivable, net of current portion and unamortized discount	316	316
Deposits and other	2,107	1,359
Total Assets	1,302,655	1,359,662
Current Liabilities:
Current portion of long-term debt	4,989	8,468
Current portion of operating lease liabilities	4,054	3,395
Current portion of finance lease liabilities	246	199
Accounts payable	17,232	15,279
Accrued liabilities	35,347	29,056
Accrued payroll	15,673	16,221
Taxes payable	9,284	21,001
Total Current Liabilities	86,825	93,619
Long-term debt, net of current portion and deferred financing costs (Note 5)	322,504	324,212
Long-term financing obligation to VICI Properties, Inc. subsidiaries (Note 6)	657,414	658,007
Operating lease liabilities, net of current portion	30,303	25,834
Finance lease liabilities, net of current portion	514	427
Taxes payable and other	53,013	41,758
Deferred income taxes	3,049	1,364
Total Liabilities	1,153,622	1,145,221
Commitments and Contingencies (Note 7)
Equity:
Preferred stock; $0.01 par value; 20,000,000 shares authorized; no shares issued or outstanding
Common stock; $0.01 par value; 50,000,000 shares authorized; 30,682,603 and 30,359,931 shares issued and outstanding	307	304
Additional paid-in capital	124,422	124,094
Retained (loss) earnings	(54,209)	9,067
Accumulated other comprehensive loss	(13,715)	(12,073)
Total Century Casinos, Inc. Shareholders’ Equity	56,805	121,392
Non-controlling interests	92,228	93,049
Total Equity	149,033	214,441
Total Liabilities and Equity	$ 1,302,655	$ 1,359,662

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Condensed Consolidated Balance Sheets [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	30,682,603	30,359,931
Common stock, shares outstanding	30,682,603	30,359,931

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Loss - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating revenue:
Net operating revenue	$ 155,701	$ 161,179	$ 438,147	$ 406,448
Operating costs and expenses:
General and administrative	36,134	43,187	111,273	103,920
Depreciation and amortization	12,462	12,518	36,942	29,562
(Gain) on sale of casino operations (Note 1)		(341)		(1,587)
Total operating costs and expenses	137,783	146,712	397,681	356,075
Earnings from equity investment				1,121
Earnings from operations	17,918	14,467	40,466	51,494
Non-operating (expense) income:
Interest income	751	75	2,110	340
Interest expense	(25,855)	(31,443)	(77,426)	(67,439)
Gain on foreign currency transactions, cost recovery income and other (Note 1)	127	367	2,717	4,184
Non-operating (expense) income, net	(24,977)	(31,001)	(72,599)	(62,915)
Loss before income taxes	(7,059)	(16,534)	(32,133)	(11,421)
Income tax benefit (expense)	334	3,068	(25,299)	1,349
Net loss	(6,725)	(13,466)	(57,432)	(10,072)
Net earnings attributable to non-controlling interests	(1,394)	(709)	(5,844)	(7,305)
Net loss attributable to Century Casinos, Inc. shareholders	$ (8,119)	$ (14,175)	$ (63,276)	$ (17,377)
Loss per share attributable to Century Casinos, Inc. shareholders:
Basic	$ (0.26)	$ (0.47)	$ (2.07)	$ (0.57)
Diluted	$ (0.26)	$ (0.47)	$ (2.07)	$ (0.57)
Weighted average shares outstanding - basic	30,683	30,340	30,595	30,245
Weighted average shares outstanding - diluted	30,683	30,340	30,595	30,245
Gaming [Member]
Operating revenue:
Net operating revenue	$ 105,450	$ 111,232	$ 317,753	$ 306,373
Operating costs and expenses:
Operating costs and expenses	57,229	59,624	169,773	158,658
Pari-Mutuel, Sports Betting And iGaming [Member]
Operating revenue:
Net operating revenue	5,753	6,095	14,439	14,537
Operating costs and expenses:
Operating costs and expenses	6,978	7,201	16,666	16,718
Hotel [Member]
Operating revenue:
Net operating revenue	15,350	15,937	37,419	30,694
Operating costs and expenses:
Operating costs and expenses	5,009	4,650	14,317	9,212
Food And Beverage [Member]
Operating revenue:
Net operating revenue	18,630	18,492	45,185	36,078
Operating costs and expenses:
Operating costs and expenses	15,127	15,147	39,809	31,378
Other [Member]
Operating revenue:
Net operating revenue	10,518	9,423	23,351	18,766
Operating costs and expenses:
Operating costs and expenses	$ 4,844	$ 4,726	$ 8,901	$ 8,214

Condensed Consolidated Statem_2

Condensed Consolidated Statements Of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Condensed Consolidated Statements Of Comprehensive Loss [Abstract]
Net loss	$ (6,725)	$ (13,466)	$ (57,432)	$ (10,072)
Other comprehensive loss
Foreign currency translation adjustments	935	(3,643)	(1,414)	659
Other comprehensive income (loss)	935	(3,643)	(1,414)	659
Comprehensive loss	(5,790)	(17,109)	(58,846)	(9,413)
Comprehensive loss attributable to non-controlling interests
Net earnings attributable to non-controlling interests	(1,394)	(709)	(5,844)	(7,305)
Foreign currency translation adjustments	(310)	680	(228)	(13)
Comprehensive loss attributable to Century Casinos, Inc. shareholders	$ (7,494)	$ (17,138)	$ (64,918)	$ (16,731)

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained (Loss) Earnings [Member]	Total Century Casinos, Inc. Shareholders' Equity [Member]	Non-controlling Interests [Member]	Total
Balance at Dec. 31, 2022	$ 299	$ 121,653	$ (15,189)	$ 37,265		$ 10,171
Net earnings (loss)				(17,377)		7,305	$ (10,072)
Foreign currency translation adjustment			646			13	659
Amortization of stock-based compensation		2,746
Distributions to non-controlling interests						(12,926)
Consolidation of Smooth Bourbon, LLC						92,125
Exercise of options		125
Performance stock unit issuance	5	(1,294)
Balance at Sep. 30, 2023	$ 304	123,230	(14,543)	19,888	$ 128,879	96,688	225,567
Common shares issued	489,384
Balance at Jun. 30, 2023	$ 303	122,023	(11,580)	34,063		101,784
Net earnings (loss)				(14,175)		709	(13,466)
Foreign currency translation adjustment			(2,963)			(680)	(3,643)
Amortization of stock-based compensation		1,082
Distributions to non-controlling interests						(5,125)
Exercise of options		125
Performance stock unit issuance	1
Balance at Sep. 30, 2023	$ 304	123,230	(14,543)	19,888	128,879	96,688	225,567
Common shares issued	25,000
Balance at Dec. 31, 2023	$ 304	124,094	(12,073)	9,067		93,049	214,441
Net earnings (loss)				(63,276)		5,844	(57,432)
Foreign currency translation adjustment			(1,642)			228	(1,414)
Amortization of stock-based compensation		566
Distributions to non-controlling interests						(6,893)
Performance stock unit issuance	3	(238)
Balance at Sep. 30, 2024	$ 307	124,422	(13,715)	(54,209)	56,805	92,228	149,033
Common shares issued	322,672
Balance at Jun. 30, 2024	$ 307	124,702	(14,340)	(46,090)		92,434
Net earnings (loss)				(8,119)		1,394	(6,725)
Foreign currency translation adjustment			625			310	935
Amortization of stock-based compensation		(280)
Distributions to non-controlling interests						(1,910)
Balance at Sep. 30, 2024	$ 307	$ 124,422	$ (13,715)	$ (54,209)	$ 56,805	$ 92,228	$ 149,033

Condensed Consolidated Statem_4

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows (used in) provided by Operating Activities:
Net loss	$ (57,432)	$ (10,072)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	36,942	29,562
Lease amortization	3,055	2,938
Loss on disposition of fixed assets	866	526
Income from equity investment		(1,121)
Amortization of stock-based compensation expense	566	2,746
Amortization of deferred financing costs	2,022	2,021
Loss on debt extinguishment	(146)	7,299
Gain on sale of operations (Note 1)		(1,587)
Deferred taxes	20,676	(16,104)
Changes in Operating Assets and Liabilities:
Receivables, net	2,469	(1,816)
Prepaid expenses and other assets	(2,627)	3,050
Accounts payable	(5,073)	(7,484)
Other current and long-term liabilities	10,361	7,283
Inventories	643	156
Accrued payroll	(549)	479
Taxes payable	(12,817)	10,114
Net cash (used in) provided by operating activities	(1,044)	27,990
Cash Flows (used in) provided by Investing Activities:
Purchases of property and equipment	(44,546)	(42,012)
Smooth Bourbon dividends (Note 3)		2,256
Smooth Bourbon consolidation (Note 3)		528
Nugget acquisition, net of cash acquired (Note 3)		(98,792)
Rocky Gap acquisition, net of cash acquired (Note 3)		(53,026)
Purchase of intangible assets - casino license	(1,760)
Proceeds from disposition of assets	48	89
Century Casino Calgary sale earn out		1,587
Net cash used in investing activities	(46,258)	(189,370)
Cash Flows (used in) provided by Financing Activities:
Proceeds from borrowings	11,800	55,200
Principal payments	(7,283)	(55,825)
Proceeds from sale leaseback (Note 1)		162,648
Distributions to non-controlling interests	(6,893)	(12,926)
Repurchase of shares to satisfy tax withholding	(235)	(1,290)
Proceeds from exercise of stock options		126
Net cash (used in) provided by financing activities	(2,611)	147,933
Effect of Exchange Rate Changes on Cash, Cash Equivalents and Restricted Cash	(2,576)	559
Decrease in Cash, Cash Equivalents and Restricted Cash	(52,489)	(12,888)
Cash, Cash Equivalents and Restricted Cash at Beginning of Period	171,590	202,131
Cash, Cash Equivalents and Restricted Cash at End of Period	119,101	189,243
Supplemental Disclosure of Cash Flow Information:
Interest paid	64,436	53,373
Income taxes paid	15,793	4,806
Income tax refunds	358
Non-Cash Investing Activities:
Purchase of property and equipment on account	$ 9,128	$ 7,013

Description Of Business And Bas

Description Of Business And Basis Of Presentation	9 Months Ended
Description Of Business And Basis Of Presentation	Sep. 30, 2024
Description Of Business And Basis Of Presentation [Abstract]
Description Of Business And Basis Of Presentation	1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Century Casinos, Inc. (the “Company”) is a casino entertainment company with operations primarily in North America. The Company’s operations as of September 30, 2024 are detailed below. The Company owns, operates and manages the following casinos through wholly-owned subsidiaries in North America:  The Century Casino & Hotel in Central City, Colorado (“Central City” or “CTL”)  The Century Casino & Hotel in Cripple Creek, Colorado (“Cripple Creek” or “CRC”)  Mountaineer Casino, Resort & Races in New Cumberland, West Virginia (“Mountaineer” or “MTR”) (1)  The Century Casino & Hotel in Cape Girardeau, Missouri (“Cape Girardeau” or “CCG”) (1)  The Century Casino & Hotel in Caruthersville, Missouri (“Caruthersville” or “CCV”) (1)  Nugget Casino Resort in Reno-Sparks, Nevada (“Nugget” or “NUG”) (2)  Rocky Gap Casino, Resort & Golf in Flintstone, Maryland (“Rocky Gap” or “ROK”) (1)  The Century Casino & Hotel in Edmonton, Alberta, Canada (“Century Resorts Alberta” or “CRA”) (1)  The Century Casino St. Albert in Edmonton, Alberta, Canada (“St. Albert” or “CSA”) (1)  Century Mile Racetrack and Casino in Edmonton, Alberta, Canada (“Century Mile” or “CMR”) (1) (1) Subsidiaries of VICI Properties Inc. (“VICI”), an unaffiliated third party, own the real estate assets underlying these properties, except The Riverview hotel in Cape Girardeau and The Farmstead hotel in Caruthersville, and subsidiaries of the Company lease these properties under a master lease with the VICI subsidiaries. (2) Smooth Bourbon, LLC (“Smooth Bourbon”), a 50 % owned subsidiary of the Company, owns the real estate assets underlying this property. Smooth Bourbon is consolidated as a subsidiary for which the Company has a controlling financial interest. See discussion below. The Company’s Colorado, West Virginia and Nevada subsidiaries have partnered with sports betting and iGaming operators to offer sports wagering and online betting through mobile apps. During 2024, two of the Company’s sports betting partners requested early termination of their agreements, and the Company agreed to cancel the agreements. Circa Sports (“Circa”) obtained its own master license in Colorado, and the Circa agreement was terminated in May 2024. As part of the Circa termination agreement, the Company received a payment of $ 1.1 million that included sports betting revenue owed from January 2024 to May 2024 and a breakage fee of $ 0.7 million. Tipico Group Ltd. (“Tipico”) exited the U.S. market, and the Tipico agreement was terminated in July 2024. As part of the Tipico termination agreement, the Company received a payment of $ 1.6 million that includes sports betting revenue owed from November 2023 to June 2024 and a breakage fee of $ 1.0 million. The breakage fees were recorded as other revenue on the Company’s condensed consolidated statements of loss resulting in $ 1.0 million and $ 1.7 million in other revenue for the three and nine months ended September 30, 2024, respectively. Prior to the termination of the agreements, revenue from these agreements was $ 0.5 million per quarter in our United States segment. The Company has a controlling financial interest through its wholly-owned subsidiary Century Resorts Management GmbH (“CRM”) in the following majority-owned subsidiaries:  The Company owns 66.6 % of Casinos Poland Ltd (“CPL” or “Casinos Poland”). CPL owns and operates casinos throughout Poland. As of September 30, 2024, CPL operated five casinos throughout Poland. CPL is consolidated as a majority-owned subsidiary for which the Company has a controlling financial interest. Polish Airports Company (“Polish Airports”) owns the remaining 33.3 % of CPL, which is reported as a non-controlling financial interest. See Note 4 for additional information regarding CPL’s gaming licenses and casinos.  The Company owns 75 % of United Horsemen of Alberta Inc. dba Century Downs Racetrack and Casino (“CDR” or “Century Downs”). CDR operates Century Downs Racetrack and Casino, a racetrack and entertainment center (“REC”) in Balzac, a north metropolitan area of Calgary, Alberta, Canada. CDR is consolidated as a majority-owned subsidiary for which the Company has a controlling financial interest. The remaining 25 % of CDR is owned by unaffiliated shareholders and is reported as a non-controlling financial interest. A subsidiary of VICI owns the real estate assets underlying this property. Through its wholly owned subsidiary Century Nevada Acquisition, Inc., the Company has a 50 % equity interest in Smooth Bourbon. The Company reported this interest as an equity investment through April 2, 2023. On April 3, 2023, following the Company’s acquisition of Nugget Casino Resort, the Company began consolidating Smooth Bourbon as a subsidiary for which it has a controlling financial interest. The Company determined it has a controlling financial interest in Smooth Bourbon based on the Nugget being the primary beneficiary of Smooth Bourbon. The remaining 50 % of Smooth Bourbon is owned by Marnell Gaming, LLC (“Marnell”) and is reported as a non-controlling financial interest. See “Equity Investment” below in this Note 1 for additional information regarding the consolidation of Smooth Bourbon and Note 3 for additional information about Smooth Bourbon. The Company previously operated several ship-based casinos. The Company’s last concession agreement to operate a ship-based casino ended on April 16, 2023. Other Projects and Developments Nugget Casino Resort in Reno-Sparks, Nevada In February 2022, the Company entered into a definitive agreement with Marnell, pursuant to which a newly formed subsidiary of the Company agreed to purchase from Marnell (i) 50 % of the membership interests in Smooth Bourbon, and (ii) 100 % of the membership interests in Nugget. Nugget owns and operates the Nugget Casino Resort in Reno-Sparks, Nevada, and Smooth Bourbon owns the real property on which the casino is located. The Company purchased 50 % of the membership interests in Smooth Bourbon for approximately $ 95.0 million (the “Smooth Bourbon Acquisition”) at the first closing, which occurred on April 1, 2022 (the “First Closing”). At the second closing (the “Second Closing”) on April 3, 2023, the Company purchased 100 % of the membership interests in Nugget for approximately $ 104.7 million (subject to certain adjustments) (the “OpCo Acquisition” and, together with the Smooth Bourbon Acquisition, the “Nugget Acquisition”). Following the Second Closing, the Company owns the Nugget Casino Resort and 50 % of the membership interests in Smooth Bourbon. The Company also has a five year option through April 1, 2027 to acquire the remaining 50 % of the membership interests in Smooth Bourbon for $ 105.0 million plus 2 % per annum. At the First Closing, Smooth Bourbon entered into a lease with Nugget for an annual rent of $ 15.0 million. See Note 3, “Acquisition and Equity Investment – Acquisition – Nugget” for additional information. Rocky Gap Casino, Resort & Golf in Flintstone, Maryland In August 2022, the Company entered into a definitive agreement with Golden Entertainment Inc. (“Golden”), Lakes Maryland Development, LLC, a subsidiary of Golden (“Lakes Maryland”), and VICI Properties, L.P., an affiliate of VICI (“VICI PropCo”), pursuant to which the Company agreed to acquire the operations of Rocky Gap Casino, Resort & Golf (“Rocky Gap” and, such transaction, the “Rocky Gap Acquisition”). Pursuant to a real estate purchase agreement, dated August 24, 2022, by and between Evitts Resort, LLC, a subsidiary of Golden (“Evitts”), and an affiliate of VICI PropCo (“VICI PropCo Buyer”), VICI PropCo Buyer agreed to acquire a related interest in the land and building associated with Rocky Gap from Evitts. On July 25, 2023, the Company purchased the operations of Rocky Gap for approximately $ 59.1 million (subject to certain adjustments), and VICI PropCo Buyer purchased a related interest in the land and building associated with Rocky Gap for approximately $ 203.9 million. In connection with the Rocky Gap Acquisition, subsidiaries of the Company and a subsidiary of VICI PropCo amended their triple net lease agreement (the “Master Lease”). See Note 3, “Acquisition and Equity Investment – Acquisition – Rocky Gap” and Note 6, “Long-Term Financing Obligation” for additional information regarding the Rocky Gap Acquisition and the amendment to the Master Lease, respectively. Canada Real Estate Sale On May 16, 2023, the Company entered into definitive agreements for subsidiaries of VICI to acquire the real estate assets of Century Casino & Hotel Edmonton in Edmonton, Alberta, Century Casino St. Albert in Edmonton, Alberta, Century Mile Racetrack and Casino in Edmonton, Alberta and Century Downs Racetrack and Casino in Calgary, Alberta (collectively, the “Century Canadian Portfolio”). The transaction closed on September 6, 2023, for an aggregate purchase price of CAD 221.7 million ($ 162.6 million based on the exchange rate on September 6, 2023) in cash (the “Canada Real Estate Sale”). Simultaneous with the closing of the transaction, subsidiaries of the Company and of VICI PropCo amended the Master Lease. See Note 6, “Long-Term Financing Obligation” for additional information regarding the amendment to the Master Lease. In connection with the sale, the Company purchased Century Downs land that was previously subject to the CDR land lease. The Company recorded a loss on debt extinguishment related to the CDR land lease of CAD 9.9 million ($ 7.3 million based on the exchange rate on September 6, 2023) in interest expense in its condensed consolidated statements of loss for the three and nine months ended September 30, 2023. Caruthersville Land-Based Casino and Hotel The new land-based casino with a 38 room hotel adjacent to and connected with the existing casino pavilion building in Caruthersville, Missouri opened on November 1, 2024. The project cost approximately $ 51.9 million and was funded through financing provided by VICI PropCo in conjunction with the Master Lease. As of September 30, 2024, the Company had received $ 51.9 million in financing from VICI PropCo and has spent approximately $ 40.9 million of those funds on this project. As of September 30, 2024, the Company had approximately $ 11.0 million of cash included in its condensed consolidated balance sheet that was previously funded by VICI PropCo but has not yet been spent on the project. The Company previously amended its Master Lease on December 1, 2022 to provide for an increase in initial annualized rent of approximately $ 4.2 million related to the Caruthersville project. See Note 6, “Long-Term Financing Obligation” for additional information regarding the amendment to the Master Lease. Cape Girardeau Hotel The Company opened its 69 room hotel at its Cape Girardeau location called The Riverview on April 4, 2024. The Riverview is a six story building with 68,000 square feet that is adjacent to and connected with the existing casino building. Construction on the project was completed in March 2024. The project cost approximately $ 30.5 million. The Company financed the project with cash on hand. Terminated Projects Century Sports In December 2020, the Company sold its Century Casino Calgary casino operations. The definitive agreement to sell the casino operations provided for a three year quarterly earn out that ended on August 4, 2023. The Company received earn out payments of CAD 0.5 million ($ 0.3 million based on the exchange rate on September 30, 2023) and CAD 2.1 million ($ 1.6 million based on the exchange rate on September 30, 2023) for the three and nine months ended September 30, 2023 that it recorded to gain on sale of casino operations in its condensed consolidated statements of loss. The earn out payments are included in the Canada reportable segment. Preparation of Financial Statements The accompanying condensed consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial reporting, the rules and regulations of the Securities and Exchange Commission which apply to interim financial statements and the instructions to Form 10-Q. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted. The accompanying condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions and balances have been eliminated. In the opinion of management, all adjustments considered necessary for the fair presentation of financial position, results of operations and cash flows of the Company have been included. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31 , 2023. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full year. Reclassifications – Certain prior period amounts have been reclassified to conform to the current presentation in the condensed consolidated financial statements and the accompanying notes thereto. Cash, Cash Equivalents and Restricted Cash – A reconciliation of cash, cash equivalents and restricted cash as stated in the Company’s condensed consolidated statements of cash flows is presented in the following table: September 30, September 30, Amounts in thousands 2024 2023 Cash and cash equivalents $ 118,770 $ 189,005 Restricted cash included in deposits and other 331 238 Total cash, cash equivalents, and restricted cash shown in the condensed consolidated statements of cash flows $ 119,101 $ 189,243 As of September 30, 2024, the Company had $ 0.3 million related to payment of prizes and giveaways for Casinos Poland and less than $ 0.1 million related to an insurance policy in restricted cash included in deposits and other on its condensed consolidated balance sheet. As of September 30, 2023, the Company had $ 0.2 million related to payments of prizes and giveaways for Casinos Poland, and less than $ 0.1 million related to an insurance policy in restricted cash included in deposits and other on its condensed consolidated balance sheet. Use of Estimates – The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Management’s use of estimates includes estimates for property and equipment, goodwill, intangible assets and income tax. Presentation of Foreign Currency Amounts – The Company’s functional currency is the US dollar (“USD” or “$”). Foreign subsidiaries with a functional currency other than the US dollar translate assets and liabilities at current exchange rates at the end of the reporting periods, while income and expense accounts are translated at average exchange rates for the respective periods. The Company and its subsidiaries enter into various transactions made in currencies different from their functional currencies. These transactions are typically denominated in the Canadian dollar (“CAD”), Euro (“EUR”) and Polish zloty (“PLN”). Gains and losses resulting from changes in foreign currency exchange rates related to these transactions are included in income from operations as they occur. The exchange rates to the US dollar used to translate balances at the end of the reported periods are as follows: As of September 30, As of December 31, Ending Rates 2024 2023 Canadian dollar (CAD) 1.3505 1.3232 Euros (EUR) 0.8955 0.9030 Polish zloty (PLN) 3.8251 3.9155 The average exchange rates to the US 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 2024 2023 % Change 2024 2023 % Change Canadian dollar (CAD) 1.3641 1.3408 ( 1.7 %) 1.3600 1.3456 ( 1.1 %) Euros (EUR) 0.9103 0.9190 0.9 % 0.9201 0.9232 0.3 % Polish zloty (PLN) 3.9007 4.1372 5.7 % 3.9624 4.2347 6.4 % Source: Xe Currency Converter Equity Investment – On April 1, 2022, the Company purchased 50 % of the membership interests in Smooth Bourbon at the First Closing. Smooth Bourbon owns the real property on which the Nugget Casino is located. The additional 50 % of the membership interests in Smooth Bourbon is held by Marnell. At the time of the purchase of its membership interests in Smooth Bourbon, the Company completed an assessment of whether Smooth Bourbon is a variable interest entity in which it has a financial interest. Based on this assessment, the Company concluded that Smooth Bourbon was not subject to consolidation under the guidance for variable interest entities prior to the Nugget Acquisition because Nugget is the primary beneficiary of Smooth Bourbon and reported its interest in Smooth Bourbon as an equity investment. After the Second Closing on April 3, 2023, the Company began consolidating Smooth Bourbon as a subsidiary for which it has a controlling financial interest and no longer reports its interest in Smooth Bourbon as an equity investment. See Note 3 for additional information about Smooth Bourbon . Cost Recovery Income – Cost recovery income is related to infrastructure built during the development of CDR. The infrastructure was built by the non-controlling shareholders prior to the Company’s acquisition of its controlling ownership interest in CDR. Income received by CDR related to cost recoveries is included in gain on foreign currency transactions, cost recovery income and other. The distribution of cost recovery income to CDR’s non-controlling shareholders is recorded as distributions to non-controlling interests.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
Significant Accounting Policies	Sep. 30, 2024
Significant Accounting Policies [Abstract]
Significant Accounting Policies	2. SIGNIFICANT ACCOUNTING POLICIES Accounting Pronouncements Pending Adoption – In October 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-06, Disclosure Improvements – Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative (“ASU 2023-06”). The objective of ASU 2023-06 is to update and simplify disclosure requirements and is intended to align US GAAP and SEC requirements. Early adoption of ASU 2023-06 is not permitted. The guidance relates to various topics and is effective on the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective. The Company is reviewing the updates provided by this standard. The Company does not expect the adoption of the standard to have a material impact on the Company’s financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280); Improvements to Reportable Segment Disclosures (“ASU 2023-07”). The objective of ASU 2023-07 is to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses, as well as enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss and other disclosure requirements. Early adoption of ASU 2023-07 is permitted. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company has evaluated its disclosure under ASU 2023-07 and has determined that it will add disclosure of significant segment expenses to its existing segment footnote. In addition, information related to segment assets that had previously been reported annually will be included quarterly. As a result, the Company expects the adoption of the standard to have a material impact on its segment footnote. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740); Improvements to Income Tax Disclosures (“ASU 2023-09”). The objective of ASU 2023-09 is to improve income tax disclosure requirements. Under ASU 2023-09, entities must annually (1) disclose specific categories in the income tax rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold. Early adoption of ASU 2023-09 is permitted. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of the standard to have a material impact on its financial statements. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its financial statements or notes thereto.

Acquisition And Equity Investme

Acquisition And Equity Investment	9 Months Ended
Acquisition And Equity Investment	Sep. 30, 2024
Acquisition And Equity Investment [Abstract]
Acquisition And Equity Investment	3. ACQUISITION AND EQUITY INVESTMENT Acquisition – Nugget On the Second Closing on April 3, 2023, the Company completed its previously announced Nugget Acquisition of 100 % of the membership interests in Nugget Sparks, LLC from Marnell. Nugget Sparks, LLC operates the Nugget Casino Resort, located in Reno-Sparks, Nevada. The purchase price paid at the Second Closing was from proceeds of the term loan (“Goldman Term Loan”) under the credit agreement (“Goldman Credit Agreement”) with Goldman Sachs Bank USA (“Goldman”) deposited in escrow (“Acquisition Escrow”) on the First Closing date. In connection with the Nugget Acquisition, the Company made an initial payment to Marnell of $ 104.7 million on April 3, 2023 consisting of a base price of $ 100.0 million plus adjustments based on working capital of Nugget at closing. The Company made an additional working capital adjustment payment of $ 0.8 million on August 29, 2023. As of April 3, 2023, the Company began consolidating Nugget as a wholly-owned subsidiary. Nugget contributed $ 68.4 million in net operating revenue and ($ 12.3 ) million in net loss attributable to Century Casinos, Inc. shareholders for the nine months ended September 30, 2024 and $ 59.6 million in net operating revenue and $ 3.3 million in net earnings attributable to Century Casinos, Inc. shareholders for the nine months ended September 30, 2023. The Company accounted for the transaction as a business combination, and accordingly, the acquired assets of $ 256.6 million (including $ 6.8 million in cash) and liabilities of $ 194.8 million were included in the Company’s consolidated balance sheet at April 3, 2023. The Nugget Acquisition generated $ 43.7 million of tax deductible goodwill for the Company’s United States segment. The goodwill from the Nugget Acquisition is attributable to the business expansion opportunity for the Company. The fair value of the assets acquired and liabilities assumed (excluding cash received) was determined to be $ 55.1 million as of the acquisition date. The fair values of the acquired tangible and intangible assets were determined using variations of the income, market and cost approaches, including the following methods which the Company considered appropriate: • multi-period excess earnings method; • cost method; • capitalized cash flow method; • relief from royalty method; • discounted cash flow method; and • direct market value approach. Both the income and market approach valuation methodologies used for the identifiable net assets acquired in the Nugget Acquisition make use of Level 3 inputs and are provisional pending development of a final valuation. Trade receivables and payables, inventory and other current and noncurrent assets and liabilities were valued at the existing carrying values as they represented a reasonable approximation of the fair value of those items at the Nugget Acquisition date, based on management’s judgment and estimates. The personal property components of the fixed assets were primarily valued utilizing the market and cost approaches. Certain personal property with an active and identifiable secondary market value were valued using the market approach. This property included, but was not limited to, certain gaming/slot equipment, information and technology equipment and vehicles. The cost approach was utilized to value all other personal property. The cost approach estimates fair value as the current cost of replacing or reproducing the utility of an asset, or group of assets, and adjusting it for any depreciation resulting from one or more of the following: physical deterioration, functional obsolescence, and/or economic obsolescence. The real estate assets that are owned by Smooth Bourbon were adjusted to fair value concurrently with the Nugget Acquisition. The fair value was determined utilizing the direct capitalization method of the income approach. The fair value of the acquired real estate assets was determined to be $ 184.7 million. The income approach incorporates all tangible and intangible property and served as a ceiling for the fair values of the acquired assets of the ongoing business enterprise, while still taking into account the premise of highest and best use. The fair value of the customer relationships from the player’s club list was valued using the incremental cash flow method under the income approach. The incremental cash flow method is used to estimate the fair value of an intangible asset based on a residual cash flow notion. This method measures the benefits (e.g., cash flows) derived from ownership of an acquired intangible asset as if it were in place, as compared to the acquirer’s expected cash flows as if the intangible asset were not in place (i.e., with-and-without). The present value difference in the two cash flow streams is ascribable to the intangible asset. The Company has assigned a 10 year useful life to the player loyalty program based on estimated revenue attrition among the player’s club members, based on historical operations as estimated by management. The fair value of the Nugget trademark was valued using the relief from royalty method. The relief from royalty method presumes that, without ownership of the asset, the Company would have to make a stream of payments to a brand or franchise owner in return for the right to use their name. By virtue of this asset, the Company avoids any such payments and records the related intangible value of the trademark. The primary assumptions in the valuation included projected revenue, a pre-tax royalty rate, the trademark’s useful life, and tax expense. The Company has assigned the Nugget trademark a 10 year useful life after considering, among other things, the expected use of the asset, the expected useful life of other related assets or asset groups, any legal, regulatory, or contractual provisions that may limit the useful life, the effects of obsolescence, demand and other economic factors, and the maintenance expenditures required to promote and support the trademark. The Company has finalized the allocation of the purchase price of the Nugget Acquisition. Details of the purchase price allocation for the Nugget Acquisition in the table below are based on fair values of assets and liabilities as of April 3, 2023. The Nugget Acquisition was accounted for using the acquisition method of accounting. Assets acquired and liabilities assumed in connection with the Nugget Acquisition have been recorded at their fair values. Amounts in thousands Cash $ 6,764 Receivables 1,689 Prepaid expenses 3,715 Inventories 2,681 Property and equipment 211,811 Intangible assets 29,940 Accounts payable ( 2,622 ) Accrued liabilities ( 4,092 ) Accrued payroll ( 2,348 ) Taxes payable ( 998 ) Finance lease liabilities ( 184,700 ) Net identifiable assets acquired 61,840 Add: Goodwill 43,716 Net assets acquired $ 105,556 The following table details the 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 Acquisition-Related Costs The Company incurred acquisition costs of $ 0.3 million and $ 0.5 million for the three and nine months ended September 30, 2023, respectively, in connection with the Nugget Acquisition. These costs include legal and accounting fees and have been recorded as general and administrative expenses in the Corporate Other segment. Ancillary Agreements In connection with the Nugget Acquisition, the Company and the sellers entered into a consulting agreement in December 2022, whereby the sellers agreed to provide the Company with certain consulting services following the Nugget Acquisition. The agreement compensated the sellers for services following the Nugget Acquisition as performed by employees at a monthly rate. Fees incurred under the agreement were $ 0.2 million and $ 0.4 million for the three and nine months ended September 30, 2023, respectively. The agreement ended on September 30, 2023. Acquisition-Related Contingencies Nugget is party to various legal and administrative proceedings, which have arisen in the normal course of business and relate to underlying events that occurred on or before April 3, 2023. Estimated losses have been accrued as of the Nugget Acquisition date for these proceedings in accordance with Accounting Standards Codification Topic 450 “Contingencies” (“ASC Topic 450”), which requires that an amount be accrued if the loss is probable and can be estimated. The current liability for the estimated losses associated with these proceedings is not material to the Company’s consolidated financial condition and those estimated losses are not expected to have a material impact on its results of operations. The Company estimated the range of these contingencies to be between $ 0.1 million and $ 0.2 million as of September 30, 2024. Acquisition – Rocky Gap On July 25, 2023, the Company completed its previously announced Rocky Gap Acquisition of 100 % of the membership interests in Evitts Resort, LLC from Lakes Maryland. Evitts Resort, LLC operates Rocky Gap Casino, Resort & Golf, located in Flintstone, Maryland. Simultaneous with the closing of the Rocky Gap Acquisition, affiliates of VICI purchased the land and building associated with Rocky Gap. On July 25, 2023, the Company amended its Master Lease to add the Rocky Gap property. The Rocky Gap Acquisition was financed with $ 30.0 million borrowed under the revolving credit facility (the “Revolving Facility”) under the Goldman Credit Agreement and cash on hand. In connection with the Rocky Gap Acquisition, the Company made an initial payment to Lakes Maryland of $ 59.1 million on July 25, 2023. This amount included a base price of $ 56.1 million plus an adjustment based on the estimated working capital of Rocky Gap at closing. The Company paid an additional $ 0.1 million in working capital adjustments on December 18, 2023. As of July 25, 2023, the Company began consolidating Rocky Gap as a wholly-owned subsidiary. Rocky Gap contributed $ 51.5 million in net operating revenue and ($ 10.3 ) million in net loss attributable to Century Casinos, Inc. shareholders for the nine months ended September 30, 2024 and $ 14.6 million in net operating revenue and ($ 1.4 ) million in net loss attributable to Century Casinos, Inc. shareholders for the nine months ended September 30, 2023. The Company accounted for the transaction as a business combination, and accordingly, the acquired assets of $ 244.9 million (including $ 6.7 million in cash) and liabilities of $ 212.1 million were included in the Company’s consolidated balance sheet at July 25, 2023. The Rocky Gap Acquisition generated $ 26.5 million of tax deductible goodwill for the Company’s United States segment. The goodwill from the Rocky Gap Acquisition is attributable to the business expansion opportunity for the Company. The fair value of the assets acquired and liabilities assumed (excluding cash received) was determined to be $ 26.1 million as of the acquisition date. The fair values of the acquired tangible and intangible assets were determined using variations of the income, market and cost approaches, including the following methods which the Company considered appropriate: • multi-period excess earnings method; • cost method; • capitalized cash flow method; • relief from royalty method; • discounted cash flow method; and • direct market value approach. Both the income and market approach valuation methodologies used for the identifiable net assets acquired in the Rocky Gap Acquisition make use of Level 3 inputs and are provisional pending development of a final valuation. Trade receivables and payables, inventory and other current and noncurrent assets and liabilities were valued at the existing carrying values as they represented a reasonable approximation of the fair value of those items at the Rocky Gap Acquisition date, based on management’s judgment and estimates. The personal property components of the fixed assets were primarily valued utilizing the market and cost approaches. Certain personal property with an active and identifiable secondary market value were valued using the market approach. This property included, but was not limited to, certain gaming/slot equipment, information and technology equipment and vehicles. The cost approach was utilized to value all other personal property. The cost approach estimates fair value as the current cost of replacing or reproducing the utility of an asset, or group of assets, and adjusting it for any depreciation resulting from one or more of the following: physical deterioration, functional obsolescence, and/or economic obsolescence. The real estate assets that were sold to VICI PropCo Buyer and leased back to the Company were adjusted to fair value concurrently with the Rocky Gap Acquisition. The fair value was determined utilizing the direct capitalization method of the income approach. The fair value of the acquired real estate assets was determined to be $ 203.9 million. The income approach incorporates all tangible and intangible property and served as a ceiling for the fair values of the acquired assets of the ongoing business enterprise, while still taking into account the premise of highest and best use. The fair value of the customer relationships from the player’s club list was valued using the incremental cash flow method under the income approach. The incremental cash flow method is used to estimate the fair value of an intangible asset based on a residual cash flow notion. This method measures the benefits (e.g., cash flows) derived from ownership of an acquired intangible asset as if it were in place, as compared to the acquirer’s expected cash flows as if the intangible asset were not in place (i.e., with-and-without). The present value difference in the two cash flow streams is ascribable to the intangible asset. The Company has assigned a 10 year useful life to the player loyalty program based on estimated revenue attrition among the player’s club members, from historical operations as estimated by management. The fair value of the Rocky Gap trademark was valued using the relief from royalty method. The relief from royalty method presumes that, without ownership of the asset, the Company would have to make a stream of payments to a brand or franchise owner in return for the right to use their name. By virtue of this asset, the Company avoids any such payments and records the related intangible value of the trademark. The primary assumptions in the valuation included projected revenue, a pre-tax royalty rate, the trademark’s useful life, and tax expense. The Company has assigned the Rocky Gap trademark a 10 year useful life after considering, among other things, the expected use of the asset, the expected useful life of other related assets or asset groups, any legal, regulatory, or contractual provisions that may limit the useful life, the effects of obsolescence, demand and other economic factors, and the maintenance expenditures required to promote and support the trademark. The Company has finalized the allocation of the purchase price of the Rocky Gap Acquisition. Details of the purchase price allocation for the Rocky Gap Acquisition in the table below are based on estimated fair values of assets and liabilities as of July 25, 2023. The Rocky Gap Acquisition was accounted for using the acquisition method of accounting. Assets acquired and liabilities assumed in connection with the Rocky Gap Acquisition have been recorded at their fair values. Amounts in thousands Cash $ 6,653 Receivables 79 Prepaid expenses 876 Inventories 724 Other current assets 33 Property and equipment 209,764 Leased right-of-use assets 3,441 Intangible assets 23,290 Deposits and other 37 Accounts payable ( 611 ) Accrued liabilities ( 2,564 ) Accrued payroll ( 1,393 ) Taxes payable ( 202 ) Operating lease liabilities ( 3,441 ) Finance lease liabilities ( 203,925 ) Net identifiable assets acquired 32,761 Add: Goodwill 26,473 Net assets acquired $ 59,234 The following table details the purchase consideration net cash outflow. Amounts in thousands Outflow of cash to acquire subsidiaries, net of cash acquired Cash consideration $ 56,075 Working capital adjustments 3,159 Less: Cash balances acquired ( 6,653 ) Net cash used in investing activities $ 52,581 Acquisition-Related Costs The Company incurred acquisition costs of approximately $ 3.4 million and $ 3.6 million for the three and nine months ended September 30, 2023 in connection with the Rocky Gap Acquisition. These costs include legal and accounting fees and have been recorded as general and administrative expenses in the Corporate Other segment. Ancillary Agreements In connection with the Rocky Gap Acquisition, the Company and the sellers entered into a consulting agreement in July 2023, whereby the sellers agreed to provide the Company with certain transitional services following the Rocky Gap Acquisition. The agreement was to compensate the sellers for services following the Rocky Gap Acquisition as performed by employees at a monthly rate. The agreement ended on October 8, 2023. The Company did not accrue an estimate for fees incurred under the agreement for the nine months ended September 30, 2023. Acquisition-Related Contingencies Rocky Gap is party to various legal and administrative proceedings, which have arisen in the normal course of business and relate to underlying events that occurred on or before the July 25, 2023 closing of the Rocky Gap Acquisition. Estimated losses have been accrued as of the Rocky Gap Acquisition date for these proceedings in accordance with ASC Topic 450, which requires that an amount be accrued if the loss is probable and can be estimated. The current liability for the estimated losses associated with these proceedings is not material to the Company’s consolidated financial condition, and those estimated losses are not expected to have a material impact on its results of operations. The Company had no acquisition-related contingencies recorded as of September 30, 2024. Pro forma results (Unaudited) The following table provides unaudited pro forma information of the Company as if the Nugget Acquisition and Rocky Gap Acquisition had occurred at the beginning of the earliest comparable period presented. The unaudited pro forma financial results include adjustments for transaction-related costs that are directly attributable to the Nugget Acquisition and Rocky Gap Acquisition for the nine months ended September, 30, 2023, including (i) pro forma adjustments to record interest expense related to the Goldman Credit Agreement, borrowing of the Revolving Facility under the Goldman Credit Agreement, and interest on the VICI financing obligation, (ii) pro forma adjustments to record depreciation and amortization for assets acquired in the Nugget Acquisition and Rocky Gap Acquisition, (iii) an estimated tax impact, and (iv) pro forma adjustments to record Smooth Bourbon as a consolidated subsidiary as of January 1, 2023. This pro forma information is not necessarily indicative either of the combined results of operations that actually would have been realized had the acquisitions been consummated during the periods for which the pro forma information is presented, or of future results. For the nine months ended September 30, Amounts in thousands 2024 2023 Net operating revenue $ 438,147 $ 465,016 Net loss attributable to Century Casinos, Inc. shareholders $ ( 63,276 ) $ ( 25,528 ) Equity Investment – Smooth Bourbon The Company purchased membership interests in Smooth Bourbon on April 1, 2022. The Company began consolidating Smooth Bourbon on April 3, 2023 after the Nugget Acquisition and therefore no longer reports its interest in Smooth Bourbon as an equity investment. Following is summarized financial information regarding Smooth Bourbon for the nine months ended September 30, 2023: Amounts in thousands For the nine months ended September 30, 2023 Operating Results Net operating revenue $ 4,059 Earnings from continuing operations $ 3,833 Net earnings $ 2,241 Net earnings attributable to Century Casinos, Inc. $ 1,121

Goodwill And Intangible Assets

Goodwill And Intangible Assets	9 Months Ended
Goodwill And Intangible Assets	Sep. 30, 2024
Goodwill And Intangible Assets [Abstract]
Goodwill And Intangible Assets	4. GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill represents the future economic benefits of a business combination to the extent that the purchase price exceeds the fair value of the net identified tangible and intangible assets acquired and liabilities assumed. The Company determines the estimated fair value of the net identified tangible and intangible assets acquired and liabilities assumed after review and consideration of relevant information including discounted cash flows, quoted market prices, and estimates made by management. The Company tests goodwill for impairment as of October 1 each year, or more frequently as circumstances indicate it is necessary. Testing compares the estimated fair values of our reporting units to the reporting units’ carrying values. The reportable segments with goodwill balances as of September 30, 2024 included the United States, Canada and Poland. For the quantitative goodwill impairment test, the current fair value of each reporting unit with goodwill balances is estimated using a combination of (i) the income approach using the discounted cash flow method for projected revenue, EBITDAR and working capital, (ii) the market approach observing the price at which comparable companies or shares of comparable companies are bought or sold, and (iii) fair value measurements using either quoted market price or an estimate of fair value using a present value technique. The cost approach, estimating the cost of reproduction or replacement of an asset, was considered but not used because it does not adequately capture an operating company’s intangible value. If the carrying value of a reporting unit exceeds its estimated fair value, the Company will recognize an impairment for the amount by which the carrying value exceeds the reporting unit’s fair value. The impairment analysis requires management to make estimates about future operating results, valuation multiples and discount rates and assumptions based on historical data and consideration of future market conditions. Changes in the assumptions can materially affect these estimates. Given the uncertainty inherent in any projection, actual results may differ from the estimates and assumptions used, or conditions may change, which could result in additional impairment charges in the future. Such impairments could be material. Changes in the carrying amount of goodwill related to the United States, Canada and Poland segments are as follows: Amounts in thousands United States Canada Poland Total Gross carrying value January 1, 2024 $ 89,975 $ 7,233 $ 6,536 $ 103,744 Currency translation — ( 78 ) 154 76 Gross carrying value September 30, 2024 89,975 7,155 6,690 103,820 Accumulated impairment losses January 1, 2024 ( 19,786 ) ( 3,375 ) — ( 23,161 ) Accumulated impairment losses September 30, 2024 ( 19,786 ) ( 3,375 ) — ( 23,161 ) Net carrying value at January 1, 2024 $ 70,189 $ 3,858 $ 6,536 $ 80,583 Net carrying value at September 30, 2024 $ 70,189 $ 3,780 $ 6,690 $ 80,659 Intangible Assets The Company tests its indefinite-lived intangible assets as of October 1 each year, or more frequently as circumstances indicate it is necessary. The fair value is determined primarily using the multi-period excess earnings methodology and the relief from royalty method under the income approach. Intangible assets at September 30, 2024 and December 31, 2023 consisted of the following: September 30, December 31, Amounts in thousands 2024 2023 Finite-lived Casino licenses $ 3,283 $ 2,499 Less: accumulated amortization ( 770 ) ( 1,417 ) 2,513 1,082 Trademarks 16,718 16,718 Less: accumulated amortization ( 3,092 ) ( 1,843 ) 13,626 14,875 Players club lists 59,253 59,253 Less: accumulated amortization ( 19,348 ) ( 14,272 ) 39,905 44,981 Total finite-lived intangible assets, net 56,044 60,938 Indefinite-lived Casino licenses 30,369 30,604 Trademarks 1,703 1,665 Total indefinite-lived intangible assets 32,072 32,269 Total intangible assets, net $ 88,116 $ 93,207 Trademarks The Company currently owns five trademarks: Century Casinos, Mountaineer, Nugget, Rocky Gap and Casinos Poland. The trademarks are reported as intangible assets on the Company’s condensed consolidated balance sheets. Trademarks: Finite-Lived The Company has determined that the Mountaineer, Nugget and Rocky Gap trademarks, all reported in the United States segment, have useful lives of ten years after considering, among other things, the expected use of the asset, the expected useful life of other related assets or asset groups, any legal, regulatory, or contractual provisions that may limit the useful life, the effects of obsolescence, demand and other economic factors, and the maintenance expenditures required to promote and support the trademark. As such, the trademarks will be amortized over their useful lives. Costs incurred to renew trademarks that are finite-lived are expensed over the renewal period to general and administrative expenses on the Company’s condensed consolidated statements of loss. Changes in the carrying amount of the United States trademarks are as follows: Amounts in thousands Balance at January 1, 2024 Amortization Balance at September 30, 2024 United States $ 14,875 $ ( 1,249 ) $ 13,626 As of September 30, 2024, estimated amortization expense of the United States trademarks over the next five years was as follows: Amounts in thousands 2024 $ 415 2025 1,665 2026 1,665 2027 1,665 2028 1,665 Thereafter 6,551 $ 13,626 The weighted-average amortization period of the United States trademarks is 7.5 years. Trademarks: Indefinite-Lived The Company has determined that the Casinos Poland trademark, reported in the Poland segment, and the Century Casinos trademark, reported in the Corporate and Other segment, have indefinite useful lives and therefore the Company does not amortize these trademarks. Costs incurred to renew trademarks that are indefinite-lived are expensed over the renewal period as general and administrative expenses on the Company’s condensed consolidated statements of loss. Changes in the carrying amount of the indefinite-lived trademarks are as follows: Amounts in thousands Balance at January 1, 2024 Currency translation Balance at September 30, 2024 Poland $ 1,557 $ 38 $ 1,595 Corporate and Other 108 — 108 $ 1,665 $ 38 $ 1,703 Casino Licenses: Finite-Lived As of September 30, 2024, Casinos Poland had six casino licenses and five operating casinos, each with an original term of six years , which are reported as finite-lived intangible assets and are amortized over their respective useful lives. Changes in the carrying amount of the Casinos Poland licenses are as follows: Amounts in thousands Balance at January 1, 2024 New Casino License Amortization Currency translation Balance at September 30, 2024 Poland $ 1,082 $ 1,760 $ ( 426 ) $ 97 $ 2,513 As of September 30, 2024, estimated amortization expense for the CPL casino licenses over the next five years was as follows: Amounts in thousands 2024 $ 137 2025 508 2026 480 2027 480 2028 439 Thereafter 469 $ 2,513 These estimates do not reflect the impact of future foreign exchange rate changes or the continuation of the licenses following their expiration. The weighted average period before the next license expiration is 4.4 years. In Poland, gaming licenses are not renewable. Before a gaming license expires for a particular city, there is a public notification of the available license and any gaming company can apply for a new license for that city. Although the Company applies for the new license prior to the expiration of the current license, there is no guarantee a new license will be awarded prior to the expiration of the current license or at all. The Company closed the Krakow casino in May 2024 and the LIM Center casino in Warsaw in July 2024 due to the expiration of the gaming licenses. CPL applied for new casino licenses for these locations but was notified in October 2024 that it was not awarded the licenses at either location. Casino Licenses: Indefinite-Lived The Company has determined that the casino licenses held in the United States segment from the Missouri Gaming Commission, the West Virginia Lottery Commission and the Nevada Gaming Commission (held by Smooth Bourbon) and those held in the Canada segment from the Alberta Gaming, Liquor and Cannabis Commission and Horse Racing Alberta are indefinite-lived. Costs incurred to renew licenses that are indefinite-lived are expensed over the renewal period to general and administrative expenses on the Company’s condensed consolidated statements of loss. Changes in the carrying amount of the licenses are as follows: Amounts in thousands Balance at January 1, 2024 Currency translation Balance at September 30, 2024 United States $ 18,962 $ — $ 18,962 Canada 11,642 ( 235 ) 11,407 $ 30,604 $ ( 235 ) $ 30,369 Player’s Club Lists The Company has determined that the player’s club lists, reported in the United States segment, have useful lives of seven to 10 years based on estimated revenue attrition among the player’s club members over each property’s historical operations as estimated by management. As such, the player’s club lists will be amortized over their useful lives. Changes in the carrying amount of the player’s club lists are as follows: Amounts in thousands Balance at January 1, 2024 Amortization Balance at September 30, 2024 United States $ 44,981 $ ( 5,076 ) $ 39,905 As of September 30, 2024, estimated amortization expense for the player’s club lists over the next five years was as follows: Amounts in thousands 2024 $ 1,699 2025 6,798 2026 6,556 2027 3,888 2028 3,888 Thereafter 17,076 $ 39,905 The weighted-average amortization period for the player’s club lists is 4.8 years.

Long-Term Debt

Long-Term Debt	9 Months Ended
Long-Term Debt	Sep. 30, 2024
Long-Term Debt [Abstract]
Long-Term Debt	5. LONG-TERM DEBT Long-term debt and the weighted average interest rates as of September 30, 2024 and December 31, 2023 consisted of the following: Amounts in thousands September 30, 2024 December 31, 2023 Goldman term loan $ 337,759 11.58 % $ 343,875 11.44 % UniCredit term loan 1,861 3.00 % 2,954 3.21 % Total principal $ 339,620 11.52 % $ 346,829 10.89 % Deferred financing costs ( 12,127 ) ( 14,149 ) Total long-term debt $ 327,493 $ 332,680 Less current portion ( 4,989 ) ( 8,468 ) Long-term portion $ 322,504 $ 324,212 Goldman Credit Agreement On April 1, 2022, the Company entered into the Goldman Credit Agreement by and among the Company, as borrower, the subsidiary guarantors party thereto, Goldman Sachs Bank USA, as administrative agent and collateral agent, Goldman Sachs Bank USA and BOFA Securities, Inc., as joint lead arrangers and joint bookrunners, and the Lenders and L/C Lenders party thereto. The Goldman Credit Agreement replaced a credit agreement with Macquarie Capital (the “Macquarie Credit Agreement”). The Goldman Credit Agreement provides for the $ 350.0 million Goldman Term Loan and a $ 30.0 million Revolving Facility. As of September 30, 2024, the outstanding balance of the Goldman Term Loan was $ 337.8 million and the Company had $ 30.0 million available to borrow on the Revolving Facility. The Company used the Goldman Term Loan to fund the Nugget Acquisition (including the Acquisition Escrow), for the repayment of approximately $ 166.2 million outstanding under the Macquarie Credit Agreement and for related fees and expenses. The Company borrowed $ 30.0 million from the Revolving Facility on July 20, 2023 to fund the Rocky Gap Acquisition, and repaid the full amount of this borrowing on September 21, 2023. The Goldman Term Loan matures on April 1, 2029 , and the Revolving Facility matures on April 1, 2027 . The Revolving Facility includes up to $ 10.0 million available for the issuance of letters of credit. The Goldman Term Loan requires scheduled quarterly payments of $ 875,000 equal to 0.25 % of the original aggregate principal amount of the Goldman Term Loan, with the balance due at maturity. The Company repurchased approximately $ 3.5 million principal amount of the Goldman Term Loan for 97 % of its value in February 2024. Borrowings under the Goldman Credit Agreement bear interest at a rate equal to, at the Company’s option, either (a) the Adjusted Term SOFR (as defined in the Goldman Credit Agreement), plus an applicable margin (each loan, being a “SOFR Loan”), or (b) the ABR (as defined in the Goldman Credit Agreement), plus an applicable margin (each loan, being a “ABR Loan”). The applicable margin for the Goldman Term Loan is 6.00 % per annum with respect to SOFR Loans and 5.00 % per annum with respect to ABR Loans. For the nine months ended September 30, 2023 and 2024, the weighted average interest rates under the Goldman Term Loan were 11.15 % and 11.58 %, respectively. The applicable margin for loans under the Revolving Facility (“Revolving Loans”) is (1) so long as the Consolidated First Lien Net Leverage Ratio (as defined in the Goldman Credit Agreement) of the Company is greater than 2.75 to 1.00, the applicable margin for Revolving Loans that are SOFR Loans will be 5.25 % per annum, and for Revolving Loans that are ABR Loans will be 4.25 % per annum; (2) so long as the Consolidated First Lien Net Leverage Ratio of the Company is less than or equal to 2.75 to 1.00 but greater than 2.25 to 1.00, the applicable margin for Revolving Loans that are SOFR Loans will be 5.00 % per annum, and for Revolving Loans that are ABR Loans will be 4.00 % per annum; and (3) so long as the Consolidated First Lien Net Leverage Ratio of the Company is less than or equal to 2.25 to 1.00, the applicable margin for Revolving Loans that are SOFR Loans will be 4.75 % per annum, and for Revolving Loans that are ABR Loans will be 3.75 % per annum. In addition, on a quarterly basis, the Company is required to pay each lender under the Revolving Facility a commitment fee in respect of any unused commitments under the Revolving Facility at a per annum rate of 0.50 % of the principal amount of unused commitments of such lender, subject to a stepdown to 0.375 % based upon the Company’s Consolidated First Lien Net Leverage Ratio. The Company is also required to pay letter of credit fees equal to the applicable margin then in effect for SOFR Loans that are Revolving Loans multiplied by the average daily maximum aggregate amount available to be drawn under all letters of credit, plus such letter of credit issuer’s customary documentary and processing fees and charges and a fronting fee in an amount equal to 0.125 % of the face amount of such letter of credit. The Company is also required to pay customary agency fees. Fees related to the Goldman Credit Agreement of $ 0.1 million were recorded as interest expense in the condensed consolidated statements of loss for each of the three and nine months ended September 30, 2024 and 2023. The Goldman Credit Agreement requires the Company to prepay the Term Loan, subject to certain exceptions, with: • 100 % of the net cash proceeds of certain non-ordinary course asset sales or certain casualty events, subject to certain exceptions; and • 50 % of the Company’s annual Excess Cash Flow (as defined in the Goldman Credit Agreement) (which percentage will be reduced to 25 % if the Consolidated First Lien Net Leverage Ratio is greater than 2.25 to 1.00 but less than or equal to 2.75 to 1.00, and to 0 % if the Consolidated First Lien Net Leverage Ratio is less than or equal to 2.25 to 1.00). The Goldman Credit Agreement provides that the Term Loan may be prepaid without a premium or penalties. The borrowings under the Goldman Credit Agreement are guaranteed by the material subsidiaries of the Company, subject to certain exceptions (including the exclusion of the Company’s non-domestic subsidiaries), and are secured by a pledge (and, with respect to real property, mortgage) of substantially all of the existing and future property and assets of the Company and the guarantors, subject to certain exceptions. The Goldman Credit Agreement contains customary representations and warranties, affirmative, negative and financial covenants, and events of default. All future borrowings under the Goldman Credit Agreement are subject to the satisfaction of customary conditions, including the absence of a default and the accuracy of representations and warranties. The Company was in compliance with all applicable financial covenants under the Goldman Credit Agreement as of September 30, 2024. Deferred financing costs consist of the Company’s costs related to financings. Amortization expenses relating to the Goldman Credit Agreement were $ 0.7 million and $ 2.0 million for each of the three and nine months ended September 30, 2024 and September 30, 2023 . These costs are included in interest expense in the condensed consolidated statements of loss for the three and nine months ended September 30, 2024 and 2023. Casinos Poland As of September 30, 2024, CPL had a short-term line of credit with mBank S.A. (“mBank”) used to finance current operations. The line of credit was amended in September 2024 to temporarily increase the borrowing capacity from PLN 5.0 million to PLN 15.0 million through June 2, 2025. The line of credit bears an interest rate of overnight WIBOR plus 2.00 % and is available through June 2026. As of September 30, 2024, the credit facility had no outstanding balance and PLN 15.0 million ($ 3.9 million based on the exchange rate in effect on September 30, 2024) was available for additional borrowing. The credit agreement is secured by a building owned by CPL in Warsaw. The credit facility contains a number of covenants applicable to CPL, including covenants that require CPL to maintain certain liquidity and liability to asset ratios. Under Polish gaming law, CPL is required to maintain PLN 4.8 million in the form of deposits or bank guarantees for payment of casino jackpots and gaming tax obligations. mBank issued guarantees to CPL for this purpose totaling PLN 4.8 million ($ 1.3 million based on the exchange rate in effect on September 30, 2024). The mBank guarantees are secured by land owned by CPL in Kolbaskowo, Poland as well as a deposit of PLN 1.7 million ($ 0.4 million based on the exchange rate in effect on September 30, 2024) with mBank and will terminate in January 2031 and September 2030 , respectively. CPL also is required to maintain deposits or provide bank guarantees for payment of additional prizes and giveaways at the casinos. The amount of these deposits varies depending on the value of the prizes. CPL maintained PLN 1.0 million ($ 0.3 million based on the exchange rate in effect on September 30, 2024) in deposits for this purpose as of September 30, 2024. These deposits are included in deposits and other on the Company’s condensed consolidated balance sheets. Century Resorts Management CRM previously had a GBP 2.0 million term loan with UniCredit Bank Austria AG (“UniCredit”) that was converted to a USD loan in November 2021. The loan was paid in full in September 2023 and bore an interest rate of LIBOR plus 1.625 %. As of September 30, 2024, CRM had a credit agreement with UniCredit originally entered into in August 2018 a s a $ 7.4 million line of credit for acquisitions and capital expenditures at the Company’s existing operations or new operations. The line of credit was converted to a EUR 6.0 million term loan in June 2021 (the “UniCredit Term Loan”). The UniCredit Term Loan matures on December 31, 2025 and bears interest at a rate of 2.875 %. As of September 30, 2024, the amount outstanding was EUR 1.7 million ($ 1.9 million based on the exchange rate in effect on September 30, 2024) and the Company had no further borrowings available. The UniCredit Term Loan is secured by a EUR 6.0 million guarantee by the Company and has no financial covenants. As of September 30, 2024, scheduled repayments related to long-term debt were as follows: Amounts in thousands Goldman Term Loan UniCredit Term Loan Total 2024 $ 875 $ 372 $ 1,247 2025 3,500 1,489 4,989 2026 3,500 — 3,500 2027 3,500 — 3,500 2028 3,500 — 3,500 Thereafter 322,884 — 322,884 Total $ 337,759 $ 1,861 $ 339,620

Long-Term Financing Obligation

Long-Term Financing Obligation	9 Months Ended
Long-Term Financing Obligation	Sep. 30, 2024
Long-Term Financing Obligation [Abstract]
Long-Term Financing Obligation	6. LONG-TERM FINANCING OBLIGATION In December 2019, certain subsidiaries of the Company (collectively, the “Tenant”) and certain subsidiaries of VICI PropCo (collectively, the “Landlord”) entered into a sale and leaseback transaction in connection with the acquisition of the Company’s West Virginia and Missouri properties and entered into the Master Lease to lease the real estate assets. See Note 1 for a list of the Company’s subsidiaries and properties under the Master Lease. The Master Lease has been modified as follows:  On December 1, 2022, an amendment provided for (i) modifications with respect to certain project work to be done by the Company related to Century Casino Caruthersville, (ii) modifications to rent under the Master Lease to provide for an increase in initial annualized rent of approximately $ 4.2 million, the cash payments for which can be deferred for a period of 12 months after the completion of the project, and (iii) other related modifications. The Company has elected to defer the cash payments related to the increase in initial annualized rent for 12 months , and the deferred rent will be paid over a six month period beginning in the fourth quarter of 2025.  On July 25, 2023, an amendment (i) added Rocky Gap to the Master Lease, (ii) increased initial annualized rent by approximately $ 15.5 million and (iii) extended the initial Master Lease term for 15 years from the date of the amendment (subject to the existing four five year renewal options).  On September 6, 2023, an amendment (i) added the Century Canadian Portfolio to the Master Lease, (ii) increased initial annualized rent by approximately CAD 17.3 million ($ 12.8 million based on the exchange rate on September 30, 2024) and (iii) extended the initial Master Lease term for 15 years from the date of the amendment (subject to the existing four five year renewal options). The Master Lease does not transfer control of the properties under the Master Lease to VICI PropCo subsidiaries. The Company accounts for the transaction as a failed sale-leaseback financing obligation. When cash proceeds are exchanged, a failed sale-leaseback financing obligation is equal to the proceeds received for the assets that are sold and then leased back. The value of the failed sale-leaseback financing obligations recognized in this transaction was determined to be the fair value of the leased real estate assets. In subsequent periods, a portion of the periodic payment under the Master Lease will be recognized as interest expense with the remainder of the payment reducing the failed sale-leaseback financing obligation using the effective interest method. The failed sale-leaseback obligations will not be reduced to less than the net book value of the leased real estate assets as of the end of the lease term. The fair values of the real estate assets and the related failed sale-leaseback financing obligation were estimated based on the present value of the estimated future payments over the term plus renewal options of 35 years , using an average imputed discount rate of approximately 8.9 %. The value of the failed sale-leaseback financing obligation is dependent upon assumptions regarding the amount of the payments and the estimated discount rate of the payments required by a market participant. The Master Lease provides for the lease of land, buildings, structures and other improvements on the land, easements and similar appurtenances to the land and improvements relating to the operations of the leased properties. The Master Lease has a term of 15 years with no purchase option. At the Company’s option, the Master Lease may be extended for up to four five year renewal terms beyond the 15 year term. The Company exercised one five year renewal option when the Master Lease was amended on December 1, 2022. The renewal terms are effective as to all, but not less than all, of the property then subject to the Master Lease. The Company does not have the ability to terminate its obligations under the Master Lease prior to its expiration without the Landlord’s consent. The Master Lease has a triple-net structure, which requires the Tenant to pay substantially all costs associated with the Company’s properties that are subject to the Master Lease, including real estate taxes, insurance, utilities, maintenance and operating costs. The Master Lease contains certain covenants, including minimum capital improvement expenditures. The Company has provided a guarantee of the Tenant’s obligations under the Master Lease. The rent under the Master Lease currently escalates at the greater of either 1.0125 % (the “Base Rent Escalator”) or the increase in the Consumer Price Index (“CPI”). The CPI rent escalator for the Century Canadian Portfolio is capped at 2.5 %. The Base Rent Escalator is subject to adjustment from and after the sixth year of the Master Lease if the Minimum Rent Coverage Ratio (as defined in the Master Lease) is not satisfied. The estimated future payments in the table below include payments and adjustments to reflect estimated payments as described in the Master Lease, including the Base Rent Escalator of 1.0125 %. The estimated future payments shown below are not adjusted for increases based on the CPI or the cash payments related to the $ 4.2 million in additional annual rent related to the Caruthersville project, which have been deferred for 12 months . The deferred rent will be paid over a six month period beginning in the fourth quarter of 2025. Remaining cash rent payments adjusted for CPI for the year ending December 31, 2024 are estimated to be $ 14.2 million. Amounts in thousands 2024 $ 13,612 2025 55,127 2026 55,816 2027 56,514 2028 57,220 Thereafter 2,072,389 Total payments 2,310,678 Residual value 21,205 Less imputed interest ( 1,674,469 ) Total $ 657,414 Total payments and interest expense related to the Master Lease for the three and nine months ended September 30, 2024 and 2023 were as follows: For the three months ended For the nine months ended September 30, September 30, Amounts in thousands 2024 2023 2024 2023 Payments made per Master Lease $ 12,630 $ 11,513 $ 36,335 $ 24,424 CPI increase 560 410 1,494 1,230 Total payments made including CPI increase 13,190 11,923 37,829 25,654 Cash paid for principal (1) $ — $ — $ — $ — Cash paid for interest 13,190 11,923 37,829 25,654 Interest expense $ 15,212 $ 12,902 $ 45,586 $ 27,321 (1) For the initial periods of the Master Lease, cash payments are less than the interest expense recognized, which causes the financing obligation to increase.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Sep. 30, 2024
Commitments And Contingencies [Abstract]
Commitments And Contingencies	7. COMMITMENTS AND CONTINGENCIES Litigation – From time to time, the Company is subject to various legal proceedings arising from normal business operations. Based on management’s knowledge, the Company does not expect the outcome of such currently pending or threatened proceedings, either individually or in the aggregate, to have a material effect on its financial position, cash flows or results of operations.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2024
Income Taxes [Abstract]
Income Taxes	8. INCOME TAXES Income tax expense or benefits are recorded relative to the jurisdictions that recognize book earnings. For the nine months ended September 30, 2024, the Company recognized an income tax expense of $ 25.3 million on pre-tax loss of ($ 32.1 ) million, representing an effective income tax rate of ( 78.7 %) compared to an income tax benefit of ($ 1.3 ) million on pre-tax loss of ($ 11.4 ) million, representing an effective income tax rate of 11.8 % for the same period in 2023. The change in the effective tax rate compared to the same period in 2023 is primarily the result of a valuation allowance recorded during the second quarter of 2024, which is described below. For the nine months ended September 30, 2024, the Company computed an annual effective tax rate using forecasted information. Based on current forecasts, the Company’s effective tax rate is expected to be highly sensitive to changes in earnings. The Company concluded that computing its effective tax rate using forecasted information would be appropriate in estimating tax expense for the nine months ended September 30, 2024. A number of items caused the effective income tax rate for the nine months ended September 30, 2024 to differ from the US federal statutory income tax rate of 21 %, including certain nondeductible business expenses in Poland, various exchange rate benefits, and income attributable to the non-controlling interest holder of Smooth Bourbon, which is taxed as a partnership for US federal income tax purposes. Further, the Company expects to incur withholding tax on future repatriation of current earnings in certain non-US subsidiaries. During the second quarter of 2024, the Company recorded a valuation allowance on its net deferred tax assets related to the United States, resulting in $ 23.8 million of tax expense. Based on the analysis of future realization of the United States deferred tax assets, the Company concluded in the second quarter of 2024 that it is more likely than not that the benefit from certain deferred tax assets will not be realized and therefore recorded the valuation allowance. The Company continues to maintain a full valuation allowance on deferred tax assets for CMR, CRM and Century Resorts International Ltd. The Company has no unrecognized income tax benefits due to the Company’s ability to utilize pre-acquisition net operating losses. The Company recognized $ 0.5 million in income tax benefits during the third quarter of 2024 related to the completion of an examination of its Edmonton property by the Canada Revenue Agency.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
Earnings (Loss) Per Share	Sep. 30, 2024
Earnings (Loss) Per Share [Abstract]
Earnings (Loss) Per Share	9. EARNINGS (LOSS) PER SHARE The calculation of basic loss per share considers only weighted average outstanding common shares in the computation. The calculation of diluted earnings per share gives effect to all potentially dilutive stock options. The calculation of diluted earnings per share is based upon the weighted average number of common shares outstanding during the period, plus, if dilutive, the assumed exercise of stock options using the treasury stock method. Weighted average shares outstanding for the three and nine months ended September 30, 2024 and 2023 were as follows: For the three months For the nine months ended September 30, ended September 30, Amounts in thousands 2024 2023 2024 2023 Weighted average common shares, basic 30,683 30,340 30,595 30,245 Dilutive effect of stock options — — — — Weighted average common shares, diluted 30,683 30,340 30,595 30,245 The following stock options are anti-dilutive and have not been included in the weighted average shares outstanding calculation: For the three months For the nine months ended September 30, ended September 30, Amounts in thousands 2024 2023 2024 2023 Stock options 396 2,126 287 2,256

Fair Value Measurements And Der

Fair Value Measurements And Derivative Instruments Reporting	9 Months Ended
	Sep. 30, 2024
Fair Value Measurements And Derivative Instruments Reporting [Abstract]
Fair Value Measurements And Derivative Instruments Reporting	10. FAIR VALUE MEASUREMENTS AND DERIVATIVE INSTRUMENTS REPORTING Fair Value Measurements The Company follows fair value measurement authoritative accounting guidance for all assets and liabilities measured at fair value. That authoritative accounting guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. Market or observable inputs are the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The fair value hierarchy for grouping these assets and liabilities is based on the significance level of the following inputs:  Level 1 – quoted prices in active markets for identical assets or liabilities  Level 2 – quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar instruments in markets that are not active, and model-derived valuations whose inputs are observable or whose significant value drivers are observable  Level 3 – significant inputs to the valuation model are unobservable A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The Company reflects transfers between the three levels at the beginning of the reporting period in which the availability of observable inputs no longer justifies classification in the original level. There were no transfers between the three levels for the three and nine months ended September 30, 2024 and 2023. Non-Recurring Fair Value Measurements The Company applies the provisions of the fair value measurement standard to its non-recurring, non-financial assets and liabilities measured at fair value. The Company applied the acquisition method of accounting for the Nugget Acquisition and Rocky Gap Acquisition. Identifiable assets and liabilities assumed were recognized and measured at fair value as of the acquisition dates. See Note 3 for more information about and accounting for the Nugget Acquisition and Rocky Gap Acquisition. There were no assets or liabilities measured at fair value on a non-recurring basis as of September 30, 2024. Debt – The carrying value of the Goldman Credit Agreement, the UniCredit Term Loan and CPL’s short-term line of credit approximate fair value based on the variable interest paid on the obligations. The estimated fair values of the outstanding balances under the Goldman Credit Agreement and UniCredit Term Loan are designated as Level 2 measurements in the fair value hierarchy based on quoted prices in active markets for similar liabilities. The carrying values of the Company’s finance lease obligations approximate fair value based on the similar terms and conditions currently available to the Company in the marketplace for similar financings. Other Estimated Fair Value Measurements – The estimated fair value of the Company’s other assets and liabilities, such as cash and cash equivalents, accounts receivable and accounts payable, have been determined to approximate carrying value based on the short-term nature of those financial instruments. As of September 30, 2024 and December 31, 2023, the Company had no cash equivalents.

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Sep. 30, 2024
Revenue Recognition [Abstract]
Revenue Recognition	11. REVENUE RECOGNITION The Company derives revenue and other income from contracts with customers and financial instruments. A breakout of the Company’s derived revenue and other income is presented in the table below. For the three months For the nine months ended September 30, ended September 30, Amounts in thousands 2024 2023 2024 2023 Revenue from contracts with customers $ 155,701 $ 161,179 $ 438,147 $ 406,448 Cost recovery income — — 1,066 3,501 Century Casino Calgary sale earn out revenue — 341 — 1,587 Total revenue $ 155,701 $ 161,520 $ 439,213 $ 411,536 The Company operates gaming establishments as well as related lodging, restaurant, horse racing (including off-track betting), sports betting, iGaming, and entertainment facilities around the world. The Company generates revenue at its properties by providing the following types of products and services: gaming, pari-mutuel and sports betting, iGaming, hotel, food and beverage, and other. Disaggregation of the Company’s revenue from contracts with customers by type of revenue and reportable segment is presented in the tables below. For the three months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 75,023 $ 12,343 $ 18,084 $ — $ 105,450 Pari-mutuel, sports betting and iGaming 3,023 2,730 — — 5,753 Hotel 15,193 157 — — 15,350 Food and beverage 14,809 3,623 198 — 18,630 Other 9,091 1,422 5 — 10,518 Net operating revenue $ 117,139 $ 20,275 $ 18,287 $ — $ 155,701 For the three months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 75,711 $ 12,407 $ 23,114 $ — $ 111,232 Pari-mutuel, sports betting and iGaming 3,178 2,917 — — 6,095 Hotel 15,791 146 — — 15,937 Food and beverage 14,242 4,012 238 — 18,492 Other 7,939 1,439 45 — 9,423 Net operating revenue $ 116,861 $ 20,921 $ 23,397 $ — $ 161,179 For the nine months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 222,094 $ 36,865 $ 58,794 $ — $ 317,753 Pari-mutuel, sports betting and iGaming 7,094 7,345 — — 14,439 Hotel 36,987 432 — — 37,419 Food and beverage 35,140 9,435 610 — 45,185 Other 18,365 4,348 625 13 23,351 Net operating revenue $ 319,680 $ 58,425 $ 60,029 $ 13 $ 438,147 For the nine months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 200,089 $ 34,606 $ 71,617 $ 61 $ 306,373 Pari-mutuel, sports betting and iGaming 6,847 7,690 — — 14,537 Hotel 30,305 389 — — 30,694 Food and beverage 25,922 9,449 707 — 36,078 Other 14,473 4,128 165 — 18,766 Net operating revenue $ 277,636 $ 56,262 $ 72,489 $ 61 $ 406,448 For the majority of the Company’s contracts with customers, payment is made in advance of the services and contracts are settled on the same day the sale occurs with revenue recognized on the date of the sale. For contracts that are not settled, a contract liability is created. The expected duration of the performance obligation is less than one year . The amount of revenue recognized that was included in the opening contract liability balance was $ 5.9 million and $ 3.5 million for the three and nine months ended September 30, 2024 and $ 3.0 million and $ 1.8 million for the three and nine months ended September 30, 2023. This revenue consists primarily of the Company’s deferred gaming revenue from player points earned through play at the Company’s casinos located in the United States. Activity in the Company’s receivables and contract liabilities is presented in the tables below. For the three months ended For the three months ended September 30, 2024 September 30, 2023 Amounts in thousands Receivables Contract Liabilities Receivables Contract Liabilities Opening $ 853 $ 7,121 $ 652 $ 3,706 Closing 2,015 4,182 1,080 4,702 Increase/(Decrease) $ 1,162 $ ( 2,939 ) $ 428 $ 996 For the nine months ended For the nine months ended September 30, 2024 September 30, 2023 Amounts in thousands Receivables Contract Liabilities Receivables Contract Liabilities Opening $ 1,640 $ 4,714 $ 1,351 $ 2,417 Closing 2,015 4,182 1,080 4,702 Increase/(Decrease) $ 375 $ ( 532 ) $ ( 271 ) $ 2,285 Receivables are included in accounts receivable and contract liabilities are included in accrued liabilities on the Company’s condensed consolidated balance sheets. Substantially all of the Company’s contracts and contract liabilities have an original duration of one year or less. The Company applies the practical expedient for such contracts and does not consider the effects of the time value of money. Further, because of the short duration of these contracts, the Company has not disclosed the transaction price for the remaining performance obligations as of the end of each reporting period or when the Company expects to recognize this revenue.

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2024
Leases [Abstract]
Leases	12. LEASES The Company determines if an arrangement is a lease at inception. The right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate in each of the jurisdictions in which its subsidiaries operate to calculate the present value of lease payments. Lease terms may include options to extend or terminate the lease. These options are included in the lease term when it is reasonably certain that the Company will exercise those options. Operating lease expense is recorded on a straight-line basis over the lease term. The Company accounts for lease agreements with lease and non-lease components as a single lease component for all asset classes. The Company does not establish ROU assets or lease liabilities for operating leases with terms of 12 months or less. The Company’s operating and finance leases include land, casino space, corporate offices, and gaming and other equipment. The leases have remaining lease terms of one month to 48 years . The components of lease expense were as follows: For the three months ended For the nine months ended September 30, September 30, Amounts in thousands 2024 2023 2024 2023 Operating lease expense $ 1,673 $ 1,478 $ 4,628 $ 4,194 Finance lease expense: Amortization of right-of-use assets $ 41 $ 23 $ 124 $ 70 Interest on lease liabilities 15 8 45 26 Total finance lease expense $ 56 $ 31 $ 169 $ 96 Variable lease expense $ 201 $ 335 $ 766 $ 944 Variable lease expense relates primarily to rates based on changes in indexes that are excluded from the lease liability and fluctuations in foreign currency related to leases in Poland. Supplemental cash flow information related to leases was as follows: For the nine months ended September 30, Amounts in thousands 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 44 $ 26 Operating cash flows from operating leases 4,709 3,844 Financing cash flows from finance leases 199 113 Right-of-use assets obtained in exchange for operating lease liabilities $ 8,601 $ 3,489 Supplemental balance sheet information related to leases was as follows: As of As of Amounts in thousands September 30, 2024 December 31, 2023 Operating leases Leased right-of-use assets, net $ 31,152 $ 25,973 Current portion of operating lease liabilities 4,054 3,395 Operating lease liabilities, net of current portion 30,303 25,834 Total operating lease liabilities 34,357 29,229 Finance leases Finance lease right-of-use assets, gross 1,165 1,028 Accumulated depreciation ( 226 ) ( 296 ) Property and equipment, net 939 732 Current portion of finance lease liabilities 246 199 Finance lease liabilities, net of current portion 514 427 Total finance lease liabilities 760 626 Weighted-average remaining lease term Operating leases 12.5 years 14.6 years Finance leases 3.4 years 3.4 years Weighted-average discount rate Operating leases 8.5 % 8.7 % Finance leases 7.8 % 7.7 % Maturities of lease liabilities as of September 30, 2024 were as follows: Amounts in thousands Operating Leases Finance Leases 2024 $ 1,495 $ 74 2025 5,849 297 2026 5,491 220 2027 5,427 149 2028 5,301 117 Thereafter 38,363 12 Total lease payments 61,926 869 Less imputed interest ( 27,569 ) ( 109 ) Total $ 34,357 $ 760

Segment Information

Segment Information	9 Months Ended
Segment Information	Sep. 30, 2024
Segment Information [Abstract]
Segment Information	1 3. SEGMENT INFORMATION The Company reports its financial performance in three reportable segments based on the geographical locations in which its casinos operate: the United States, Canada and Poland. The Company views each casino or other operation within its operating segments as a reporting unit. Operating segments are aggregated within reportable segments based on their similar economic characteristics, types of customers, types of services and products provided, the regulatory environments in which they operate, and their management and reporting structure. The Company’s operations related to certain other corporate and management operations have not been identified as separate reportable segments; therefore, these operations are included in Corporate and Other in the following segment disclosures to reconcile to consolidated results. All intercompany transactions are eliminated in consolidation. The table below provides information about the aggregation of the Company’s reporting units and operating segments into reportable segments: Reportable Segment Operating Segment Reporting Unit United States East Mountaineer Casino, Resort & Races (1) Rocky Gap Casino, Resort & Golf (1) Midwest Century Casino & Hotel — Central City Century Casino & Hotel — Cripple Creek Century Casino & Hotel — Cape Girardeau (1) Century Casino & Hotel — Caruthersville and The Farmstead (1) West Nugget Casino Resort and Smooth Bourbon, LLC Canada Canada Century Casino & Hotel — Edmonton (1) Century Casino St. Albert (1) Century Mile Racetrack and Casino (1) Century Downs Racetrack and Casino (1) Poland Poland Casinos Poland Corporate and Other Corporate and Other Cruise Ships & Other (2) Corporate Other (3) (1) The real estate assets, except The Riverview hotel in Cape Girardeau and The Farmstead hotel in Caruthersville, are owned by VICI PropCo. (2) The Company operated on ship-based casinos through April 16, 2023. See Part I, Item 1 Note 1, “Description of Business and Basis of Presentation”. (3) Prior to the Nugget Acquisition, the Company’s equity investment in Smooth Bourbon was included in the Corporate Other reporting unit. The Company’s chief operating decision maker is a management function comprised of two individuals. These two individuals are the Company’s Co-Chief Executive Officers. The Company’s chief operating decision makers and management utilize Adjusted EBITDAR as the primary profit measure for its reportable segments. Adjusted EBITDAR Adjusted EBITDAR is a non-US GAAP measure defined as net earnings (loss) attributable to Century Casinos, Inc. shareholders before interest expense (income), net, income taxes (benefit), depreciation, amortization, non-controlling interest earnings (loss) and transactions, pre-opening expenses, acquisition costs, non-cash stock-based compensation charges, asset impairment costs, (gain) loss on disposition of fixed assets, discontinued operations, (gain) loss on foreign currency transactions, cost recovery income and other, gain on business combination and certain other one-time transactions. Expense related to the Master Lease is included in the interest expense (income), net line item. Intercompany transactions consisting primarily of management and royalty fees and interest, along with their related tax effects, are excluded from the presentation of net earnings (loss) attributable to Century Casinos, Inc. shareholders and Adjusted EBITDAR reported for each segment. Non-cash stock-based compensation expense is presented under Corporate and Other in the tables below as the expense is not allocated to reportable segments when reviewed by the Company’s chief operating decision makers. Not all of the aforementioned items occur in each reporting period, but have been included in the definition based on historical activity. These adjustments have no effect on the consolidated results as reported under US GAAP. Adjusted EBITDAR is not considered a measure of performance recognized under US GAAP. The following tables provide information regarding the Company’s reportable segments: For the three months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue $ 117,139 $ 20,275 $ 18,287 $ — $ 155,701 Earnings (loss) before income taxes 6,475 614 ( 1,117 ) ( 13,031 ) ( 7,059 ) Net earnings (loss) attributable to Century Casinos, Inc. shareholders $ 4,701 $ 1,134 $ ( 681 ) $ ( 13,273 ) $ ( 8,119 ) Interest expense (income), net (1) 11,720 3,241 ( 14 ) 10,157 25,104 Income tax (benefit) expense — ( 481 ) ( 95 ) 242 ( 334 ) Depreciation and amortization 10,939 1,078 409 36 12,462 Net earnings (loss) attributable to non-controlling interests 1,774 ( 39 ) ( 341 ) — 1,394 Non-cash stock-based compensation — — — ( 280 ) ( 280 ) Loss (gain) on foreign currency transactions, cost recovery income and other 25 ( 44 ) ( 83 ) 1 ( 101 ) Loss on disposition of fixed assets 13 — 10 — 23 Pre-opening expenses — — 2,753 — 2,753 Adjusted EBITDAR $ 29,172 $ 4,889 $ 1,958 $ ( 3,117 ) $ 32,902 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. For the three months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue $ 116,861 $ 20,921 $ 23,397 $ — $ 161,179 Earnings (loss) before income taxes 7,861 ( 6,586 ) 1,558 ( 19,367 ) ( 16,534 ) Net earnings (loss) attributable to Century Casinos, Inc. shareholders $ 5,273 $ ( 1,730 ) $ 788 $ ( 18,506 ) $ ( 14,175 ) Interest expense (income), net (1) 11,951 8,706 ( 74 ) 10,785 31,368 Income tax expense (benefit) 818 ( 3,403 ) 378 ( 861 ) ( 3,068 ) Depreciation and amortization 10,706 1,102 653 57 12,518 Net earnings (loss) attributable to non-controlling interests 1,770 ( 1,453 ) 392 — 709 Non-cash stock-based compensation — — — 1,082 1,082 (Gain) loss on foreign currency transactions and cost recovery income (2) ( 85 ) 1,484 ( 213 ) ( 46 ) 1,140 Loss on disposition of fixed assets 56 — 24 — 80 Acquisition costs — — — 3,693 3,693 Adjusted EBITDAR $ 30,489 $ 4,706 $ 1,948 $ ( 3,796 ) $ 33,347 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. Expense related to the CDR land lease was recorded as interest expense in the Canada segment. The CDR land lease ended on September 6, 2023 in conjunction with the Canada Real Estate Sale and $ 7.3 million related to the debt extinguishment of the CDR land lease was recorded as interest expense in the Canada segment. (2) Includes $ 0.3 million in the Canada segment related to the earn out from the sale of casino operations in Calgary in 2020. For the nine months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue $ 319,680 $ 58,425 $ 60,029 $ 13 $ 438,147 Earnings (loss) before income taxes 5,601 4,853 ( 931 ) ( 41,656 ) ( 32,133 ) Net (loss) earnings attributable to Century Casinos, Inc. shareholders $ ( 25,066 ) $ 3,276 $ ( 716 ) $ ( 40,770 ) $ ( 63,276 ) Interest expense (income), net (1) 35,159 9,300 ( 70 ) 30,927 75,316 Income tax expense (benefit) 25,340 702 143 ( 886 ) 25,299 Depreciation and amortization 32,030 3,315 1,462 135 36,942 Net earnings (loss) attributable to non-controlling interests 5,327 875 ( 358 ) — 5,844 Non-cash stock-based compensation — — — 566 566 Loss (gain) on foreign currency transactions, cost recovery income and other (2) 24 ( 1,950 ) ( 415 ) ( 352 ) ( 2,693 ) Loss (gain) on disposition of fixed assets 535 ( 36 ) 367 — 866 Acquisition costs — — — ( 19 ) ( 19 ) Pre-opening expenses — — 2,753 — 2,753 Adjusted EBITDAR $ 73,349 $ 15,482 $ 3,166 $ ( 10,399 ) $ 81,598 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. (2) Includes $ 1.1 million in the Canada segment related to cost recovery income for CDR. For the nine months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue (1) $ 277,636 $ 56,262 $ 72,489 $ 61 $ 406,448 Earnings from equity investment — — — 1,121 1,121 Earnings (loss) before income taxes 25,244 4,453 5,995 ( 47,113 ) ( 11,421 ) Net earnings (loss) attributable to Century Casinos, Inc. shareholders $ 17,026 $ 2,865 $ 3,066 $ ( 40,334 ) $ ( 17,377 ) Interest expense (income), net (2) 26,370 9,776 ( 285 ) 31,238 67,099 Income tax expense (benefit) 4,656 ( 624 ) 1,398 ( 6,779 ) ( 1,349 ) Depreciation and amortization 24,065 3,374 1,948 175 29,562 Net earnings attributable to non-controlling interests 3,562 2,212 1,531 — 7,305 Non-cash stock-based compensation — — — 2,746 2,746 Gain on foreign currency transactions, cost recovery income and other (3) ( 85 ) ( 3,228 ) ( 572 ) ( 42 ) ( 3,927 ) Loss on disposition of fixed assets 492 5 25 4 526 Acquisition costs — — — 4,101 4,101 Adjusted EBITDAR $ 76,086 $ 14,380 $ 7,111 $ ( 8,891 ) $ 88,686 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. Expense related to the CDR land lease was recorded as interest expense in the Canada segment. The CDR land lease ended on September 6, 2023 in conjunction with the Canada Real Estate Sale and $ 7.3 million related to the debt extinguishment of the CDR land lease was recorded as interest expense in the Canada segment. (2) Includes $ 1.6 million related to the earn out from the sale of casino operations in Calgary in 2020 and $ 3.5 million related to cost recovery income for CDR in the Canada segment.

Transactions With Related Parti

Transactions With Related Parties	9 Months Ended
Transactions With Related Parties	Sep. 30, 2024
Transactions With Related Parties [Abstract]
Transactions With Related Parties	14. TRANSACTIONS WITH RELATED PARTIES The Company has entered into an agreement with Marnell, which owns 50 % of Smooth Bourbon along with the Company, for general contracting and consulting services. The Company had a liability of less than $ 0.1 million related to open invoices in accounts payable on its consolidated balance sheet as of December 31, 2023. There were no assets or liabilities related to Marnell on the Company’s condensed consolidated balance sheet as of September 30, 2024.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	15. SUBSEQUENT EVENTS The Company evaluated subsequent events and accounting and disclosure requirements related to material subsequent events in its condensed consolidated financial statements and related notes. The Company opened its new land-based casino and hotel in Caruthersville, Missouri on November 1, 2024. The new Century Casino & Hotel Caruthersville has 599 slot machines and nine live table games, a 50 % increase in gaming positions compared with the temporary location. The number of hotel rooms doubled to 74 . The Company previously amended its Master Lease in December 2022 to provide for an increase in initial annualized rent of approximately $ 4.2 million. The cash payments related to the increase in initial annualized rent can be deferred for a period of 12 months after the completion of the Caruthersville project . The Company has elected to defer the cash payments related to the increase in initial annualized rent, the deferred rent will be repaid over a six month period beginning in the fourth quarter of 2025. The Company reopened its Wroclaw casino, which had been closed since November 2023, on October 24, 2024 following receipt of a new license and closure to relocate the casino. The Krakow casino was closed in May 2024 and the LIM Center casino in Warsaw was closed in July 2024 due to the expiration of the gaming licenses. CPL applied for new casino licenses for these locations but was notified in October 2024 that it was not awarded the licenses at either location.

Description Of Business And B_2

Description Of Business And Basis Of Presentation (Policy)	9 Months Ended
Description Of Business And Basis Of Presentation (Policy)	Sep. 30, 2024
Description Of Business And Basis Of Presentation [Abstract]
Description Of Business And Basis Of Presentation	Century Casinos, Inc. (the “Company”) is a casino entertainment company with operations primarily in North America. The Company’s operations as of September 30, 2024 are detailed below. The Company owns, operates and manages the following casinos through wholly-owned subsidiaries in North America:  The Century Casino & Hotel in Central City, Colorado (“Central City” or “CTL”)  The Century Casino & Hotel in Cripple Creek, Colorado (“Cripple Creek” or “CRC”)  Mountaineer Casino, Resort & Races in New Cumberland, West Virginia (“Mountaineer” or “MTR”) (1)  The Century Casino & Hotel in Cape Girardeau, Missouri (“Cape Girardeau” or “CCG”) (1)  The Century Casino & Hotel in Caruthersville, Missouri (“Caruthersville” or “CCV”) (1)  Nugget Casino Resort in Reno-Sparks, Nevada (“Nugget” or “NUG”) (2)  Rocky Gap Casino, Resort & Golf in Flintstone, Maryland (“Rocky Gap” or “ROK”) (1)  The Century Casino & Hotel in Edmonton, Alberta, Canada (“Century Resorts Alberta” or “CRA”) (1)  The Century Casino St. Albert in Edmonton, Alberta, Canada (“St. Albert” or “CSA”) (1)  Century Mile Racetrack and Casino in Edmonton, Alberta, Canada (“Century Mile” or “CMR”) (1) (1) Subsidiaries of VICI Properties Inc. (“VICI”), an unaffiliated third party, own the real estate assets underlying these properties, except The Riverview hotel in Cape Girardeau and The Farmstead hotel in Caruthersville, and subsidiaries of the Company lease these properties under a master lease with the VICI subsidiaries. (2) Smooth Bourbon, LLC (“Smooth Bourbon”), a 50 % owned subsidiary of the Company, owns the real estate assets underlying this property. Smooth Bourbon is consolidated as a subsidiary for which the Company has a controlling financial interest. See discussion below. The Company’s Colorado, West Virginia and Nevada subsidiaries have partnered with sports betting and iGaming operators to offer sports wagering and online betting through mobile apps. During 2024, two of the Company’s sports betting partners requested early termination of their agreements, and the Company agreed to cancel the agreements. Circa Sports (“Circa”) obtained its own master license in Colorado, and the Circa agreement was terminated in May 2024. As part of the Circa termination agreement, the Company received a payment of $ 1.1 million that included sports betting revenue owed from January 2024 to May 2024 and a breakage fee of $ 0.7 million. Tipico Group Ltd. (“Tipico”) exited the U.S. market, and the Tipico agreement was terminated in July 2024. As part of the Tipico termination agreement, the Company received a payment of $ 1.6 million that includes sports betting revenue owed from November 2023 to June 2024 and a breakage fee of $ 1.0 million. The breakage fees were recorded as other revenue on the Company’s condensed consolidated statements of loss resulting in $ 1.0 million and $ 1.7 million in other revenue for the three and nine months ended September 30, 2024, respectively. Prior to the termination of the agreements, revenue from these agreements was $ 0.5 million per quarter in our United States segment. The Company has a controlling financial interest through its wholly-owned subsidiary Century Resorts Management GmbH (“CRM”) in the following majority-owned subsidiaries:  The Company owns 66.6 % of Casinos Poland Ltd (“CPL” or “Casinos Poland”). CPL owns and operates casinos throughout Poland. As of September 30, 2024, CPL operated five casinos throughout Poland. CPL is consolidated as a majority-owned subsidiary for which the Company has a controlling financial interest. Polish Airports Company (“Polish Airports”) owns the remaining 33.3 % of CPL, which is reported as a non-controlling financial interest. See Note 4 for additional information regarding CPL’s gaming licenses and casinos.  The Company owns 75 % of United Horsemen of Alberta Inc. dba Century Downs Racetrack and Casino (“CDR” or “Century Downs”). CDR operates Century Downs Racetrack and Casino, a racetrack and entertainment center (“REC”) in Balzac, a north metropolitan area of Calgary, Alberta, Canada. CDR is consolidated as a majority-owned subsidiary for which the Company has a controlling financial interest. The remaining 25 % of CDR is owned by unaffiliated shareholders and is reported as a non-controlling financial interest. A subsidiary of VICI owns the real estate assets underlying this property. Through its wholly owned subsidiary Century Nevada Acquisition, Inc., the Company has a 50 % equity interest in Smooth Bourbon. The Company reported this interest as an equity investment through April 2, 2023. On April 3, 2023, following the Company’s acquisition of Nugget Casino Resort, the Company began consolidating Smooth Bourbon as a subsidiary for which it has a controlling financial interest. The Company determined it has a controlling financial interest in Smooth Bourbon based on the Nugget being the primary beneficiary of Smooth Bourbon. The remaining 50 % of Smooth Bourbon is owned by Marnell Gaming, LLC (“Marnell”) and is reported as a non-controlling financial interest. See “Equity Investment” below in this Note 1 for additional information regarding the consolidation of Smooth Bourbon and Note 3 for additional information about Smooth Bourbon. The Company previously operated several ship-based casinos. The Company’s last concession agreement to operate a ship-based casino ended on April 16, 2023.
Bais of Accounting Policy	The accompanying condensed consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial reporting, the rules and regulations of the Securities and Exchange Commission which apply to interim financial statements and the instructions to Form 10-Q. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted. The accompanying condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions and balances have been eliminated. In the opinion of management, all adjustments considered necessary for the fair presentation of financial position, results of operations and cash flows of the Company have been included. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31 , 2023. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full year.
Reclassifications	Reclassifications – Certain prior period amounts have been reclassified to conform to the current presentation in the condensed consolidated financial statements and the accompanying notes thereto.
Cash, Cash Equivalents And Restricted Cash	Cash, Cash Equivalents and Restricted Cash – A reconciliation of cash, cash equivalents and restricted cash as stated in the Company’s condensed consolidated statements of cash flows is presented in the following table: September 30, September 30, Amounts in thousands 2024 2023 Cash and cash equivalents $ 118,770 $ 189,005 Restricted cash included in deposits and other 331 238 Total cash, cash equivalents, and restricted cash shown in the condensed consolidated statements of cash flows $ 119,101 $ 189,243 As of September 30, 2024, the Company had $ 0.3 million related to payment of prizes and giveaways for Casinos Poland and less than $ 0.1 million related to an insurance policy in restricted cash included in deposits and other on its condensed consolidated balance sheet. As of September 30, 2023, the Company had $ 0.2 million related to payments of prizes and giveaways for Casinos Poland, and less than $ 0.1 million related to an insurance policy in restricted cash included in deposits and other on its condensed consolidated balance sheet.
Use Of Estimates	Use of Estimates – The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Management’s use of estimates includes estimates for property and equipment, goodwill, intangible assets and income tax.
Presentation of Foreign Currency Amounts	Presentation of Foreign Currency Amounts – The Company’s functional currency is the US dollar (“USD” or “$”). Foreign subsidiaries with a functional currency other than the US dollar translate assets and liabilities at current exchange rates at the end of the reporting periods, while income and expense accounts are translated at average exchange rates for the respective periods. The Company and its subsidiaries enter into various transactions made in currencies different from their functional currencies. These transactions are typically denominated in the Canadian dollar (“CAD”), Euro (“EUR”) and Polish zloty (“PLN”). Gains and losses resulting from changes in foreign currency exchange rates related to these transactions are included in income from operations as they occur. The exchange rates to the US dollar used to translate balances at the end of the reported periods are as follows: As of September 30, As of December 31, Ending Rates 2024 2023 Canadian dollar (CAD) 1.3505 1.3232 Euros (EUR) 0.8955 0.9030 Polish zloty (PLN) 3.8251 3.9155 The average exchange rates to the US 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 2024 2023 % Change 2024 2023 % Change Canadian dollar (CAD) 1.3641 1.3408 ( 1.7 %) 1.3600 1.3456 ( 1.1 %) Euros (EUR) 0.9103 0.9190 0.9 % 0.9201 0.9232 0.3 % Polish zloty (PLN) 3.9007 4.1372 5.7 % 3.9624 4.2347 6.4 % Source: Xe Currency Converter
Equity Investment	Equity Investment – On April 1, 2022, the Company purchased 50 % of the membership interests in Smooth Bourbon at the First Closing. Smooth Bourbon owns the real property on which the Nugget Casino is located. The additional 50 % of the membership interests in Smooth Bourbon is held by Marnell. At the time of the purchase of its membership interests in Smooth Bourbon, the Company completed an assessment of whether Smooth Bourbon is a variable interest entity in which it has a financial interest. Based on this assessment, the Company concluded that Smooth Bourbon was not subject to consolidation under the guidance for variable interest entities prior to the Nugget Acquisition because Nugget is the primary beneficiary of Smooth Bourbon and reported its interest in Smooth Bourbon as an equity investment. After the Second Closing on April 3, 2023, the Company began consolidating Smooth Bourbon as a subsidiary for which it has a controlling financial interest and no longer reports its interest in Smooth Bourbon as an equity investment. See Note 3 for additional information about Smooth Bourbon
Cost Recovery Income	Cost Recovery Income – Cost recovery income is related to infrastructure built during the development of CDR. The infrastructure was built by the non-controlling shareholders prior to the Company’s acquisition of its controlling ownership interest in CDR. Income received by CDR related to cost recoveries is included in gain on foreign currency transactions, cost recovery income and other. The distribution of cost recovery income to CDR’s non-controlling shareholders is recorded as distributions to non-controlling interests.

Significant Accounting Polici_2

Significant Accounting Policies (Policy)	9 Months Ended
Significant Accounting Policies (Policy)	Sep. 30, 2024
Significant Accounting Policies [Abstract]
Accounting Pronouncements Pending Adoption	Accounting Pronouncements Pending Adoption – In October 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-06, Disclosure Improvements – Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative (“ASU 2023-06”). The objective of ASU 2023-06 is to update and simplify disclosure requirements and is intended to align US GAAP and SEC requirements. Early adoption of ASU 2023-06 is not permitted. The guidance relates to various topics and is effective on the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective. The Company is reviewing the updates provided by this standard. The Company does not expect the adoption of the standard to have a material impact on the Company’s financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280); Improvements to Reportable Segment Disclosures (“ASU 2023-07”). The objective of ASU 2023-07 is to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses, as well as enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss and other disclosure requirements. Early adoption of ASU 2023-07 is permitted. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company has evaluated its disclosure under ASU 2023-07 and has determined that it will add disclosure of significant segment expenses to its existing segment footnote. In addition, information related to segment assets that had previously been reported annually will be included quarterly. As a result, the Company expects the adoption of the standard to have a material impact on its segment footnote. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740); Improvements to Income Tax Disclosures (“ASU 2023-09”). The objective of ASU 2023-09 is to improve income tax disclosure requirements. Under ASU 2023-09, entities must annually (1) disclose specific categories in the income tax rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold. Early adoption of ASU 2023-09 is permitted. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of the standard to have a material impact on its financial statements. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its financial statements or notes thereto.

Description Of Business And B_3

Description Of Business And Basis Of Presentation (Tables)	9 Months Ended
Description Of Business And Basis Of Presentation (Tables)	Sep. 30, 2024
Description Of Business And Basis Of Presentation [Abstract]
Reconciliation Of Cash, Cash Equivalents, And Restricted Cash	September 30, September 30, Amounts in thousands 2024 2023 Cash and cash equivalents $ 118,770 $ 189,005 Restricted cash included in deposits and other 331 238 Total cash, cash equivalents, and restricted cash shown in the condensed consolidated statements of cash flows $ 119,101 $ 189,243
Schedule Of Exchange Rates Used To Translate Balances	As of September 30, As of December 31, Ending Rates 2024 2023 Canadian dollar (CAD) 1.3505 1.3232 Euros (EUR) 0.8955 0.9030 Polish zloty (PLN) 3.8251 3.9155
Schedule Of Average Exchange Rates Used To Translate Balances	For the three months For the nine months ended September 30, ended September 30, Average Rates 2024 2023 % Change 2024 2023 % Change Canadian dollar (CAD) 1.3641 1.3408 ( 1.7 %) 1.3600 1.3456 ( 1.1 %) Euros (EUR) 0.9103 0.9190 0.9 % 0.9201 0.9232 0.3 % Polish zloty (PLN) 3.9007 4.1372 5.7 % 3.9624 4.2347 6.4 % Source: Xe Currency Converter

Acquisition And Equity Invest_2

Acquisition And Equity Investment (Tables)	9 Months Ended
Acquisition And Equity Investment (Tables)	Sep. 30, 2024
Business Acquisition [Line Items]
Schedule Of Pro Forma Information	For the nine months ended September 30, Amounts in thousands 2024 2023 Net operating revenue $ 438,147 $ 465,016 Net loss attributable to Century Casinos, Inc. shareholders $ ( 63,276 ) $ ( 25,528 )
Schedule of Summarized Financial Information	Amounts in thousands For the nine months ended September 30, 2023 Operating Results Net operating revenue $ 4,059 Earnings from continuing operations $ 3,833 Net earnings $ 2,241 Net earnings attributable to Century Casinos, Inc. $ 1,121
Nugget Sparks, LLC [Member]
Business Acquisition [Line Items]
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 29,940 Accounts payable ( 2,622 ) Accrued liabilities ( 4,092 ) Accrued payroll ( 2,348 ) Taxes payable ( 998 ) Finance lease liabilities ( 184,700 ) Net identifiable assets acquired 61,840 Add: Goodwill 43,716 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]
Business Acquisition [Line Items]
Schedule Of Estimated Fair Values Of Assets And Liabilities	Amounts in thousands Cash $ 6,653 Receivables 79 Prepaid expenses 876 Inventories 724 Other current assets 33 Property and equipment 209,764 Leased right-of-use assets 3,441 Intangible assets 23,290 Deposits and other 37 Accounts payable ( 611 ) Accrued liabilities ( 2,564 ) Accrued payroll ( 1,393 ) Taxes payable ( 202 ) Operating lease liabilities ( 3,441 ) Finance lease liabilities ( 203,925 ) Net identifiable assets acquired 32,761 Add: Goodwill 26,473 Net assets acquired $ 59,234
Schedule of Purchase Consideration Net Cash Outflow	Amounts in thousands Outflow of cash to acquire subsidiaries, net of cash acquired Cash consideration $ 56,075 Working capital adjustments 3,159 Less: Cash balances acquired ( 6,653 ) Net cash used in investing activities $ 52,581

Goodwill And Intangible Assets

Goodwill And Intangible Assets (Tables)	9 Months Ended
Goodwill And Intangible Assets (Tables)	Sep. 30, 2024
Finite And Indefinite Lived Intangible Assets [Line Items]
Changes In The Carrying Value Of Goodwill	Amounts in thousands United States Canada Poland Total Gross carrying value January 1, 2024 $ 89,975 $ 7,233 $ 6,536 $ 103,744 Currency translation — ( 78 ) 154 76 Gross carrying value September 30, 2024 89,975 7,155 6,690 103,820 Accumulated impairment losses January 1, 2024 ( 19,786 ) ( 3,375 ) — ( 23,161 ) Accumulated impairment losses September 30, 2024 ( 19,786 ) ( 3,375 ) — ( 23,161 ) Net carrying value at January 1, 2024 $ 70,189 $ 3,858 $ 6,536 $ 80,583 Net carrying value at September 30, 2024 $ 70,189 $ 3,780 $ 6,690 $ 80,659
Schedule Of Intangible Assets	September 30, December 31, Amounts in thousands 2024 2023 Finite-lived Casino licenses $ 3,283 $ 2,499 Less: accumulated amortization ( 770 ) ( 1,417 ) 2,513 1,082 Trademarks 16,718 16,718 Less: accumulated amortization ( 3,092 ) ( 1,843 ) 13,626 14,875 Players club lists 59,253 59,253 Less: accumulated amortization ( 19,348 ) ( 14,272 ) 39,905 44,981 Total finite-lived intangible assets, net 56,044 60,938 Indefinite-lived Casino licenses 30,369 30,604 Trademarks 1,703 1,665 Total indefinite-lived intangible assets 32,072 32,269 Total intangible assets, net $ 88,116 $ 93,207
Casino Licenses [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Changes In Carrying Amount - Indefinite-Lived	Amounts in thousands Balance at January 1, 2024 Currency translation Balance at September 30, 2024 United States $ 18,962 $ — $ 18,962 Canada 11,642 ( 235 ) 11,407 $ 30,604 $ ( 235 ) $ 30,369
Trademarks [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Changes In Carrying Amount - Indefinite-Lived	Amounts in thousands Balance at January 1, 2024 Currency translation Balance at September 30, 2024 Poland $ 1,557 $ 38 $ 1,595 Corporate and Other 108 — 108 $ 1,665 $ 38 $ 1,703
Trademarks, Finite-Lived [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Changes In Carrying Amount - Finite - Lived	Amounts in thousands Balance at January 1, 2024 Amortization Balance at September 30, 2024 United States $ 14,875 $ ( 1,249 ) $ 13,626
Estimated Amortization Expense	Amounts in thousands 2024 $ 415 2025 1,665 2026 1,665 2027 1,665 2028 1,665 Thereafter 6,551 $ 13,626
Casino Licenses Finite-Lived [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Changes In Carrying Amount - Finite - Lived	Amounts in thousands Balance at January 1, 2024 New Casino License Amortization Currency translation Balance at September 30, 2024 Poland $ 1,082 $ 1,760 $ ( 426 ) $ 97 $ 2,513
Estimated Amortization Expense	Amounts in thousands 2024 $ 137 2025 508 2026 480 2027 480 2028 439 Thereafter 469 $ 2,513
Player's Club Lists [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Changes In Carrying Amount - Finite - Lived	Amounts in thousands Balance at January 1, 2024 Amortization Balance at September 30, 2024 United States $ 44,981 $ ( 5,076 ) $ 39,905
Estimated Amortization Expense	Amounts in thousands 2024 $ 1,699 2025 6,798 2026 6,556 2027 3,888 2028 3,888 Thereafter 17,076 $ 39,905

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
Long-Term Debt (Tables)	Sep. 30, 2024
Long-Term Debt [Abstract]
Schedule Of Long-Term Debt And Weighted Average Interest	Amounts in thousands September 30, 2024 December 31, 2023 Goldman term loan $ 337,759 11.58 % $ 343,875 11.44 % UniCredit term loan 1,861 3.00 % 2,954 3.21 % Total principal $ 339,620 11.52 % $ 346,829 10.89 % Deferred financing costs ( 12,127 ) ( 14,149 ) Total long-term debt $ 327,493 $ 332,680 Less current portion ( 4,989 ) ( 8,468 ) Long-term portion $ 322,504 $ 324,212
Schedule Of Maturities Related To Debt	Amounts in thousands Goldman Term Loan UniCredit Term Loan Total 2024 $ 875 $ 372 $ 1,247 2025 3,500 1,489 4,989 2026 3,500 — 3,500 2027 3,500 — 3,500 2028 3,500 — 3,500 Thereafter 322,884 — 322,884 Total $ 337,759 $ 1,861 $ 339,620

Long-Term Financing Obligation

Long-Term Financing Obligation (Tables)	9 Months Ended
Long-Term Financing Obligation (Tables)	Sep. 30, 2024
Long-Term Financing Obligation [Abstract]
Future Lease Payments	Amounts in thousands 2024 $ 13,612 2025 55,127 2026 55,816 2027 56,514 2028 57,220 Thereafter 2,072,389 Total payments 2,310,678 Residual value 21,205 Less imputed interest ( 1,674,469 ) Total $ 657,414
Total Payments And Interest Expense	For the three months ended For the nine months ended September 30, September 30, Amounts in thousands 2024 2023 2024 2023 Payments made per Master Lease $ 12,630 $ 11,513 $ 36,335 $ 24,424 CPI increase 560 410 1,494 1,230 Total payments made including CPI increase 13,190 11,923 37,829 25,654 Cash paid for principal (1) $ — $ — $ — $ — Cash paid for interest 13,190 11,923 37,829 25,654 Interest expense $ 15,212 $ 12,902 $ 45,586 $ 27,321 (1) For the initial periods of the Master Lease, cash payments are less than the interest expense recognized, which causes the financing obligation to increase.

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
Earnings (Loss) Per Share (Tables)	Sep. 30, 2024
Earnings (Loss) Per Share [Abstract]
Schedule Of Weighted Average Shares Outstanding	For the three months For the nine months ended September 30, ended September 30, Amounts in thousands 2024 2023 2024 2023 Weighted average common shares, basic 30,683 30,340 30,595 30,245 Dilutive effect of stock options — — — — Weighted average common shares, diluted 30,683 30,340 30,595 30,245
Anti-Dilutive Stock Options Not Included In The Calculation Of Weighted Average Shares Outstanding	For the three months For the nine months ended September 30, ended September 30, Amounts in thousands 2024 2023 2024 2023 Stock options 396 2,126 287 2,256

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition (Tables)	Sep. 30, 2024
Revenue Recognition [Abstract]
Summary Of Derived Revenue And Other Income	For the three months For the nine months ended September 30, ended September 30, Amounts in thousands 2024 2023 2024 2023 Revenue from contracts with customers $ 155,701 $ 161,179 $ 438,147 $ 406,448 Cost recovery income — — 1,066 3,501 Century Casino Calgary sale earn out revenue — 341 — 1,587 Total revenue $ 155,701 $ 161,520 $ 439,213 $ 411,536
Disaggregation Of Company's Revenue From Contracts With Customers	For the three months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 75,023 $ 12,343 $ 18,084 $ — $ 105,450 Pari-mutuel, sports betting and iGaming 3,023 2,730 — — 5,753 Hotel 15,193 157 — — 15,350 Food and beverage 14,809 3,623 198 — 18,630 Other 9,091 1,422 5 — 10,518 Net operating revenue $ 117,139 $ 20,275 $ 18,287 $ — $ 155,701 For the three months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 75,711 $ 12,407 $ 23,114 $ — $ 111,232 Pari-mutuel, sports betting and iGaming 3,178 2,917 — — 6,095 Hotel 15,791 146 — — 15,937 Food and beverage 14,242 4,012 238 — 18,492 Other 7,939 1,439 45 — 9,423 Net operating revenue $ 116,861 $ 20,921 $ 23,397 $ — $ 161,179 For the nine months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 222,094 $ 36,865 $ 58,794 $ — $ 317,753 Pari-mutuel, sports betting and iGaming 7,094 7,345 — — 14,439 Hotel 36,987 432 — — 37,419 Food and beverage 35,140 9,435 610 — 45,185 Other 18,365 4,348 625 13 23,351 Net operating revenue $ 319,680 $ 58,425 $ 60,029 $ 13 $ 438,147 For the nine months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Gaming $ 200,089 $ 34,606 $ 71,617 $ 61 $ 306,373 Pari-mutuel, sports betting and iGaming 6,847 7,690 — — 14,537 Hotel 30,305 389 — — 30,694 Food and beverage 25,922 9,449 707 — 36,078 Other 14,473 4,128 165 — 18,766 Net operating revenue $ 277,636 $ 56,262 $ 72,489 $ 61 $ 406,448
Schedule Of Contract Assets And Liabilities	For the three months ended For the three months ended September 30, 2024 September 30, 2023 Amounts in thousands Receivables Contract Liabilities Receivables Contract Liabilities Opening $ 853 $ 7,121 $ 652 $ 3,706 Closing 2,015 4,182 1,080 4,702 Increase/(Decrease) $ 1,162 $ ( 2,939 ) $ 428 $ 996 For the nine months ended For the nine months ended September 30, 2024 September 30, 2023 Amounts in thousands Receivables Contract Liabilities Receivables Contract Liabilities Opening $ 1,640 $ 4,714 $ 1,351 $ 2,417 Closing 2,015 4,182 1,080 4,702 Increase/(Decrease) $ 375 $ ( 532 ) $ ( 271 ) $ 2,285

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2024
Leases [Abstract]
Components Of Lease Expense	For the three months ended For the nine months ended September 30, September 30, Amounts in thousands 2024 2023 2024 2023 Operating lease expense $ 1,673 $ 1,478 $ 4,628 $ 4,194 Finance lease expense: Amortization of right-of-use assets $ 41 $ 23 $ 124 $ 70 Interest on lease liabilities 15 8 45 26 Total finance lease expense $ 56 $ 31 $ 169 $ 96 Variable lease expense $ 201 $ 335 $ 766 $ 944
Supplemental Cash Flow Information Related To Leases	For the nine months ended September 30, Amounts in thousands 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 44 $ 26 Operating cash flows from operating leases 4,709 3,844 Financing cash flows from finance leases 199 113 Right-of-use assets obtained in exchange for operating lease liabilities $ 8,601 $ 3,489
Supplemental Balance Sheet Information Related To Leases	As of As of Amounts in thousands September 30, 2024 December 31, 2023 Operating leases Leased right-of-use assets, net $ 31,152 $ 25,973 Current portion of operating lease liabilities 4,054 3,395 Operating lease liabilities, net of current portion 30,303 25,834 Total operating lease liabilities 34,357 29,229 Finance leases Finance lease right-of-use assets, gross 1,165 1,028 Accumulated depreciation ( 226 ) ( 296 ) Property and equipment, net 939 732 Current portion of finance lease liabilities 246 199 Finance lease liabilities, net of current portion 514 427 Total finance lease liabilities 760 626 Weighted-average remaining lease term Operating leases 12.5 years 14.6 years Finance leases 3.4 years 3.4 years Weighted-average discount rate Operating leases 8.5 % 8.7 % Finance leases 7.8 % 7.7 %
Maturities Of Lease Liabilities	Amounts in thousands Operating Leases Finance Leases 2024 $ 1,495 $ 74 2025 5,849 297 2026 5,491 220 2027 5,427 149 2028 5,301 117 Thereafter 38,363 12 Total lease payments 61,926 869 Less imputed interest ( 27,569 ) ( 109 ) Total $ 34,357 $ 760

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Sep. 30, 2024
Segment Information [Abstract]
Schedule Of Information By Reportable Segment	For the three months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue $ 117,139 $ 20,275 $ 18,287 $ — $ 155,701 Earnings (loss) before income taxes 6,475 614 ( 1,117 ) ( 13,031 ) ( 7,059 ) Net earnings (loss) attributable to Century Casinos, Inc. shareholders $ 4,701 $ 1,134 $ ( 681 ) $ ( 13,273 ) $ ( 8,119 ) Interest expense (income), net (1) 11,720 3,241 ( 14 ) 10,157 25,104 Income tax (benefit) expense — ( 481 ) ( 95 ) 242 ( 334 ) Depreciation and amortization 10,939 1,078 409 36 12,462 Net earnings (loss) attributable to non-controlling interests 1,774 ( 39 ) ( 341 ) — 1,394 Non-cash stock-based compensation — — — ( 280 ) ( 280 ) Loss (gain) on foreign currency transactions, cost recovery income and other 25 ( 44 ) ( 83 ) 1 ( 101 ) Loss on disposition of fixed assets 13 — 10 — 23 Pre-opening expenses — — 2,753 — 2,753 Adjusted EBITDAR $ 29,172 $ 4,889 $ 1,958 $ ( 3,117 ) $ 32,902 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. For the three months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue $ 116,861 $ 20,921 $ 23,397 $ — $ 161,179 Earnings (loss) before income taxes 7,861 ( 6,586 ) 1,558 ( 19,367 ) ( 16,534 ) Net earnings (loss) attributable to Century Casinos, Inc. shareholders $ 5,273 $ ( 1,730 ) $ 788 $ ( 18,506 ) $ ( 14,175 ) Interest expense (income), net (1) 11,951 8,706 ( 74 ) 10,785 31,368 Income tax expense (benefit) 818 ( 3,403 ) 378 ( 861 ) ( 3,068 ) Depreciation and amortization 10,706 1,102 653 57 12,518 Net earnings (loss) attributable to non-controlling interests 1,770 ( 1,453 ) 392 — 709 Non-cash stock-based compensation — — — 1,082 1,082 (Gain) loss on foreign currency transactions and cost recovery income (2) ( 85 ) 1,484 ( 213 ) ( 46 ) 1,140 Loss on disposition of fixed assets 56 — 24 — 80 Acquisition costs — — — 3,693 3,693 Adjusted EBITDAR $ 30,489 $ 4,706 $ 1,948 $ ( 3,796 ) $ 33,347 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. Expense related to the CDR land lease was recorded as interest expense in the Canada segment. The CDR land lease ended on September 6, 2023 in conjunction with the Canada Real Estate Sale and $ 7.3 million related to the debt extinguishment of the CDR land lease was recorded as interest expense in the Canada segment. (2) Includes $ 0.3 million in the Canada segment related to the earn out from the sale of casino operations in Calgary in 2020. For the nine months ended September 30, 2024 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue $ 319,680 $ 58,425 $ 60,029 $ 13 $ 438,147 Earnings (loss) before income taxes 5,601 4,853 ( 931 ) ( 41,656 ) ( 32,133 ) Net (loss) earnings attributable to Century Casinos, Inc. shareholders $ ( 25,066 ) $ 3,276 $ ( 716 ) $ ( 40,770 ) $ ( 63,276 ) Interest expense (income), net (1) 35,159 9,300 ( 70 ) 30,927 75,316 Income tax expense (benefit) 25,340 702 143 ( 886 ) 25,299 Depreciation and amortization 32,030 3,315 1,462 135 36,942 Net earnings (loss) attributable to non-controlling interests 5,327 875 ( 358 ) — 5,844 Non-cash stock-based compensation — — — 566 566 Loss (gain) on foreign currency transactions, cost recovery income and other (2) 24 ( 1,950 ) ( 415 ) ( 352 ) ( 2,693 ) Loss (gain) on disposition of fixed assets 535 ( 36 ) 367 — 866 Acquisition costs — — — ( 19 ) ( 19 ) Pre-opening expenses — — 2,753 — 2,753 Adjusted EBITDAR $ 73,349 $ 15,482 $ 3,166 $ ( 10,399 ) $ 81,598 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. (2) Includes $ 1.1 million in the Canada segment related to cost recovery income for CDR. For the nine months ended September 30, 2023 Amounts in thousands United States Canada Poland Corporate and Other Total Net operating revenue (1) $ 277,636 $ 56,262 $ 72,489 $ 61 $ 406,448 Earnings from equity investment — — — 1,121 1,121 Earnings (loss) before income taxes 25,244 4,453 5,995 ( 47,113 ) ( 11,421 ) Net earnings (loss) attributable to Century Casinos, Inc. shareholders $ 17,026 $ 2,865 $ 3,066 $ ( 40,334 ) $ ( 17,377 ) Interest expense (income), net (2) 26,370 9,776 ( 285 ) 31,238 67,099 Income tax expense (benefit) 4,656 ( 624 ) 1,398 ( 6,779 ) ( 1,349 ) Depreciation and amortization 24,065 3,374 1,948 175 29,562 Net earnings attributable to non-controlling interests 3,562 2,212 1,531 — 7,305 Non-cash stock-based compensation — — — 2,746 2,746 Gain on foreign currency transactions, cost recovery income and other (3) ( 85 ) ( 3,228 ) ( 572 ) ( 42 ) ( 3,927 ) Loss on disposition of fixed assets 492 5 25 4 526 Acquisition costs — — — 4,101 4,101 Adjusted EBITDAR $ 76,086 $ 14,380 $ 7,111 $ ( 8,891 ) $ 88,686 (1) Interest expense in the United States and Canada segments primarily relates to the Master Lease. Interest expense in the Corporate and Other segment primarily relates to the Goldman Credit Agreement. Expense related to the CDR land lease was recorded as interest expense in the Canada segment. The CDR land lease ended on September 6, 2023 in conjunction with the Canada Real Estate Sale and $ 7.3 million related to the debt extinguishment of the CDR land lease was recorded as interest expense in the Canada segment. (2) Includes $ 1.6 million related to the earn out from the sale of casino operations in Calgary in 2020 and $ 3.5 million related to cost recovery income for CDR in the Canada segment.

Description Of Business And B_4

Description Of Business And Basis Of Presentation (Description Of Business) (Narrative) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) item	Sep. 30, 2023 USD ($)	Apr. 01, 2022
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	$ 155,701	$ 161,179	$ 438,147	$ 406,448
Number of company sports \| item			2
Casinos Poland [Member]
Description Of Business And Basis Of Presentation [Line Items]
Number of casinos owned and operated \| item			5
United States Segment [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	$ 117,139	116,861	$ 319,680	277,636
Smooth Bourbon LLC [Member]
Description Of Business And Basis Of Presentation [Line Items]
Parent ownership interest	50%		50%		50%
Smooth Bourbon LLC [Member] \| Smooth Bourbon Investment [Member] \| Century Nevada Acquisition, Inc. [Member]
Description Of Business And Basis Of Presentation [Line Items]
Parent ownership interest	50%		50%
Casinos Poland, LTD [Member] \| Century Resorts Management GmbH [Member]
Description Of Business And Basis Of Presentation [Line Items]
Parent ownership interest	66.60%		66.60%
Casinos Poland, LTD [Member] \| Polish Airports Company [Member]
Description Of Business And Basis Of Presentation [Line Items]
Ownership interest by non-controlling owners	33.30%		33.30%
Century Downs Racetrack And Casino [Member] \| Century Resorts Management GmbH [Member]
Description Of Business And Basis Of Presentation [Line Items]
Parent ownership interest	75%		75%
Century Downs Racetrack And Casino [Member] \| Unaffiliated Shareholders [Member]
Description Of Business And Basis Of Presentation [Line Items]
Ownership interest by non-controlling owners	25%		25%
Tipico Group Ltd [Member] \| United States Segment [Member] \| Circa Sports [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue			$ 500
Pari Mutuel [Member] \| Circa Sports [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	$ 1,100
Pari Mutuel [Member] \| Tipico Group Ltd [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue			1,600
Breakage [Member] \| Circa Sports [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	700
Breakage [Member] \| Tipico Group Ltd [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue			1,000
Breakage [Member] \| Tipico Group Ltd [Member] \| Circa Sports [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	1,000		1,700
Other [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	10,518	9,423	23,351	18,766
Other [Member] \| United States Segment [Member]
Description Of Business And Basis Of Presentation [Line Items]
Net operating revenue	$ 9,091	$ 7,939	$ 18,365	$ 14,473

Description Of Business And B_5

Description Of Business And Basis Of Presentation (Other) (Narrative) (Details) $ in Thousands, $ in Millions

3 Months Ended

9 Months Ended

Apr. 04, 2024 room

Sep. 06, 2023 USD ($)

Sep. 06, 2023 CAD ($)

Aug. 29, 2023 USD ($)

Jul. 25, 2023 USD ($)

Apr. 03, 2023 USD ($)

Dec. 01, 2022 USD ($)

Apr. 01, 2022 USD ($)

Sep. 30, 2024 USD ($) ft²

Sep. 30, 2023 USD ($)

Sep. 30, 2023 CAD ($)

Sep. 30, 2024 USD ($) ft² room

Sep. 30, 2023 USD ($)

Sep. 30, 2023 CAD ($)

Description Of Business And Basis Of Presentation [Line Items]

Proceeds from the sale of real estate

$ 162,648

Interest Expense

$ 25,855

$ 31,443

$ 77,426

67,439

Century Canadian Portfolio [Member]

Description Of Business And Basis Of Presentation [Line Items]

Proceeds from the sale of real estate

$ 162,600

$ 221.7

Interest Expense

7,300

$ 9.9

7,300

$ 9.9

Century Casino Caruthersville [Member]

Description Of Business And Basis Of Presentation [Line Items]

Annual rent

$ 4,200

Caruthersville Land-Based Casino And Hotel [Member]

Description Of Business And Basis Of Presentation [Line Items]

Annual rent

$ 4,200

Number of rooms | room

Estimated projects cost

51,900

$ 51,900

Amount received for project financing

51,900

Project costs

40,900

Cape Girardeau [Member]

Description Of Business And Basis Of Presentation [Line Items]

Number of rooms | room

Estimated projects cost

$ 30,500

Area of property | ft²

68,000

Smooth Bourbon Co [Member] | Nugget Casino [Member]

Description Of Business And Basis Of Presentation [Line Items]

Annual rent

$ 15,000

Marnell Gaming, LLC [Member] | Smooth Bourbon LLC [Member]

Description Of Business And Basis Of Presentation [Line Items]

Ownership interest by non-controlling owners

50%

VICI PropCo - Master Lease [Member]

Description Of Business And Basis Of Presentation [Line Items]

Cash on hand from issuance of debt

$ 11,000

VICI PropCo - Master Lease [Member] | Real estate assets relating to Rocky Gap [Member]

Description Of Business And Basis Of Presentation [Line Items]

Payment to acquire real estate

$ 203,900

Smooth Bourbon, LLC [Member]

Description Of Business And Basis Of Presentation [Line Items]

Ownership interest acquired

50%

Total consideration

$ 95,000

Period of purchase option

5 years

Purchase option, interest acquirable

50%

Price of purchase option

$ 105,000

Purchase option, percentage of annual price increase

Rocky Gap Casino Resort [Member]

Description Of Business And Basis Of Presentation [Line Items]

Ownership interest acquired

100%

Total consideration

$ 59,100

Payments for acquisition in cash

$ 59,100

Nugget Sparks, LLC [Member]

Description Of Business And Basis Of Presentation [Line Items]

Ownership interest acquired

100%

Payments for acquisition in cash

$ 104,700

Payment of additional consideration

$ 800

Prizes And Giveaways [Member]

Description Of Business And Basis Of Presentation [Line Items]

Restricted cash

$ 300

200

$ 300

200

Deposits And Other Related To Insurance Policy [Member] | Maximum [Member]

Description Of Business And Basis Of Presentation [Line Items]

Restricted cash

$ 100

100

$ 100

100

Century Casino Calgary, Casino Operations [Member]

Description Of Business And Basis Of Presentation [Line Items]

Quarterly earn out period

3 years

Quarterly earn out received

$ 300

$ 0.5

$ 1,600

$ 2.1

Description Of Business And B_6

Description Of Business And Basis Of Presentation (Reconciliation Of Cash, Cash Equivalents, And Restricted Cash) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Description Of Business And Basis Of Presentation [Abstract]
Cash and cash equivalents	$ 118,770	$ 171,327	$ 189,005
Restricted cash included in deposits and other	331		238
Total cash, cash equivalents, and restricted cash shown in the consolidated statement of cash flows	$ 119,101	$ 171,590	$ 189,243	$ 202,131

Description Of Business And B_7

Description Of Business And Basis Of Presentation (Schedule Of Exchange Rates Used To Translate Balances) (Details)	Sep. 30, 2024	Dec. 31, 2023
Canadian Dollar (CAD) [Member]
Currency [Line Items]
Ending Rates	1.3505	1.3232
Euros (EUR) [Member]
Currency [Line Items]
Ending Rates	0.8955	0.9030
Polish Zloty (PLN) [Member]
Currency [Line Items]
Ending Rates	3.8251	3.9155

Description Of Business And B_8

Description Of Business And Basis Of Presentation (Schedule Of Average Exchange Rates Used To Translate Balances) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Canadian Dollar (CAD) [Member]
Currency [Line Items]
Average Rates	1.3641	1.3408	1.3600	1.3456
Average Rates % Change	(1.70%)		(1.10%)
Euros (EUR) [Member]
Currency [Line Items]
Average Rates	0.9103	0.9190	0.9201	0.9232
Average Rates % Change	0.90%		0.30%
Polish Zloty (PLN) [Member]
Currency [Line Items]
Average Rates	3.9007	4.1372	3.9624	4.2347
Average Rates % Change	5.70%		6.40%

Acquisition And Equity Invest_3

Acquisition And Equity Investment (Narrative) (Details) - USD ($)						3 Months Ended		9 Months Ended
	Dec. 18, 2023	Aug. 29, 2023	Jul. 25, 2023	Jul. 20, 2023	Apr. 03, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]
Net operating revenue						$ 155,701,000	$ 161,179,000	$ 438,147,000	$ 406,448,000
Net earnings (loss) attributable to Century Casinos, Inc. shareholders						(8,119,000)	(14,175,000)	(63,276,000)	(17,377,000)
Goodwill						80,659,000		80,659,000		$ 80,583,000
Rocky Gap Casino Resort [Member]
Schedule of Equity Method Investments [Line Items]
Ownership interest acquired			100%
Cash consideration			$ 59,100,000
Base price of acquisition			56,075,000
Business combination, acquired assets			244,900,000
Business combination, cash			6,653,000
Business combination, liabilities			212,100,000
Fair value of assets acquired and liabilities assumed excluding cash received			26,100,000
Fair value of acquired real estate assets			203,900,000
Acquisition costs							3,400,000		3,600,000
Net operating revenue								51,500,000	14,600,000
Net earnings (loss) attributable to Century Casinos, Inc. shareholders								(10,300,000)	(1,400,000)
Goodwill			26,473,000
Additional paid in working capital adjustment	$ 100,000
Nugget Sparks, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Ownership interest acquired					100%
Cash consideration					$ 104,700,000
Base price of acquisition					100,000,000
Payment of additional consideration		$ 800,000
Business combination, acquired assets					256,600,000
Business combination, cash					6,764,000
Business combination, liabilities					194,800,000
Tax deductible goodwill					43,700,000
Fair value of assets acquired and liabilities assumed excluding cash received					55,100,000
Fair value of acquired real estate assets					184,700,000
Acquisition costs							300,000	0	500,000
Range of contingencies, minimum						100,000		100,000
Range of contingencies, maximum						200,000		200,000
Purchased amount for ownership interest					104,700,000
Net operating revenue								68,400,000	59,600,000
Net earnings (loss) attributable to Century Casinos, Inc. shareholders								$ (12,300,000)	3,300,000
Goodwill					$ 43,716,000
Fees incurred for transition							200,000		400,000
Trademarks [Member] \| Rocky Gap Casino Resort [Member]
Schedule of Equity Method Investments [Line Items]
Useful life								10 years
Trademarks [Member] \| Nugget Sparks, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Useful life								10 years
Player's Club Lists [Member] \| Rocky Gap Casino Resort [Member]
Schedule of Equity Method Investments [Line Items]
Useful life								10 years
Player's Club Lists [Member] \| Nugget Sparks, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Useful life								10 years
Goldman Sachs Bank USA and BOFA Securities, Inc [Member] \| Revolving Credit Facility [Member]
Schedule of Equity Method Investments [Line Items]
Line of credit borrowings			30,000,000	$ 30,000,000
United States Segment [Member]
Schedule of Equity Method Investments [Line Items]
Net operating revenue						117,139,000	116,861,000	$ 319,680,000	277,636,000
Net earnings (loss) attributable to Century Casinos, Inc. shareholders						4,701,000	$ 5,273,000	(25,066,000)	$ 17,026,000
Goodwill						$ 70,189,000		$ 70,189,000		$ 70,189,000
United States Segment [Member] \| Rocky Gap Casino Resort [Member]
Schedule of Equity Method Investments [Line Items]
Tax deductible goodwill			$ 26,500,000

Acquisition And Equity Invest_4

Acquisition And Equity Investment (Schedule Of Estimated Fair Values Of Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Jul. 25, 2023	Apr. 03, 2023
Business Acquisition [Line Items]
Leased right-of-use assets	$ 31,152	$ 25,973
Add: Goodwill	$ 80,659	$ 80,583
Nugget Sparks, LLC [Member]
Business Acquisition [Line Items]
Cash				$ 6,764
Receivables				1,689
Prepaid expenses				3,715
Inventories				2,681
Property and equipment				211,811
Intangible assets				29,940
Accounts payable				(2,622)
Accrued liabilities				(4,092)
Accrued payroll				(2,348)
Taxes payable				(998)
Finance lease liabilities				(184,700)
Net identifiable assets acquired				61,840
Add: Goodwill				43,716
Net assets acquired				$ 105,556
Rocky Gap Casino Resort [Member]
Business Acquisition [Line Items]
Cash			$ 6,653
Receivables			79
Prepaid expenses			876
Inventories			724
Other current assets			33
Property and equipment			209,764
Leased right-of-use assets			3,441
Intangible assets			23,290
Deposits and other			37
Accounts payable			(611)
Accrued liabilities			(2,564)
Accrued payroll			(1,393)
Taxes payable			(202)
Operating lease liabilities			(3,441)
Finance lease liabilities			(203,925)
Net identifiable assets acquired			32,761
Add: Goodwill			26,473
Net assets acquired			$ 59,234

Acquisition And Equity Invest_5

Acquisition And Equity Investment (Purchase Consideration Net Cash Outflow) (Details) - USD ($) $ in Thousands			9 Months Ended
	Jul. 25, 2023	Apr. 03, 2023	Sep. 30, 2023
Business Acquisition [Line Items]
Net cash used in investing activities			$ 98,792
Nugget Sparks, LLC [Member]
Business Acquisition [Line Items]
Cash consideration		$ 100,000
Working capital adjustment		5,556
Less: cash balances acquired		(6,764)
Net cash used in investing activities		$ 98,792
Rocky Gap Casino Resort [Member]
Business Acquisition [Line Items]
Cash consideration	$ 56,075
Working capital adjustment	3,159
Less: cash balances acquired	(6,653)
Net cash used in investing activities	$ 52,581

Acquisition And Equity Invest_6

Acquisition And Equity Investment (Schedule Of Pro Forma Information) (Details) - Nugget And Rock Gap [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net operating revenue	$ 438,147	$ 465,016
Net loss attributable to Century Casinos, Inc. shareholders	$ (63,276)	$ (25,528)

Acquisition And Equity Invest_7

Acquisition And Equity Investment (Schedule of Summarized Financial Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Equity Method Investments [Line Items]
Net operating revenue	$ 155,701	$ 161,179	$ 438,147	$ 406,448
Earnings from continuing operations	17,918	14,467	40,466	51,494
Net earnings	(6,725)	(13,466)	(57,432)	(10,072)
Net earnings attributable to Century Casinos, Inc.	$ (8,119)	$ (14,175)	$ (63,276)	(17,377)
Smooth Borbon Investment [Member]
Schedule of Equity Method Investments [Line Items]
Net operating revenue				4,059
Earnings from continuing operations				3,833
Net earnings				2,241
Net earnings attributable to Century Casinos, Inc.				$ 1,121

Goodwill And Intangible Asset_2

Goodwill And Intangible Assets (Narrative) (Details)	9 Months Ended
Goodwill And Intangible Assets (Narrative) (Details)	Sep. 30, 2024 item
Finite-Lived Intangible Assets [Line Items]
Number of trademarks	5
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Trademarks [Member] \| Weighted Average [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	7 years 6 months
Player's Club Lists [Member] \| Weighted Average [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	4 years 9 months 18 days
Player's Club Lists [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	7 years
Player's Club Lists [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Casinos Poland [Member]
Finite-Lived Intangible Assets [Line Items]
Number of casino licenses	6
Useful life	6 years
Weighted-average period before the next renewal of casino licenses	4 years 4 months 24 days
Casinos Poland [Member] \| Casino Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Number of casino licenses	5

Goodwill And Intangible Asset_3

Goodwill And Intangible Assets (Changes In The Carrying Value Of Goodwill) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill [Line Items]
Gross carrying value, Beginning	$ 103,744
Currency translation	76
Gross carrying value, Ending	103,820
Accumulated impairment losses, Beginning	(23,161)
Accumulated impairment losses, Ending	(23,161)
Net carrying value	80,659	$ 80,583
United States Segment [Member]
Goodwill [Line Items]
Gross carrying value, Beginning	89,975
Gross carrying value, Ending	89,975
Accumulated impairment losses, Beginning	(19,786)
Accumulated impairment losses, Ending	(19,786)
Net carrying value	70,189	70,189
Canada Segment [Member]
Goodwill [Line Items]
Gross carrying value, Beginning	7,233
Currency translation	(78)
Gross carrying value, Ending	7,155
Accumulated impairment losses, Beginning	(3,375)
Accumulated impairment losses, Ending	(3,375)
Net carrying value	3,780	3,858
Poland Segment [Member]
Goodwill [Line Items]
Gross carrying value, Beginning	6,536
Currency translation	154
Gross carrying value, Ending	6,690
Accumulated impairment losses, Beginning
Accumulated impairment losses, Ending
Net carrying value	$ 6,690	$ 6,536

Goodwill And Intangible Asset_4

Goodwill And Intangible Assets (Schedule Of Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-lived
Total finite-lived intangible assets, net	$ 56,044	$ 60,938
Indefinite-lived
Total indefinite-lived intangible assets	32,072	32,269
Total intangible assets, net	88,116	93,207
Casino Licenses [Member]
Finite-lived
Gross	3,283	2,499
Less: accumulated amortization	(770)	(1,417)
Total finite-lived intangible assets, net	2,513	1,082
Trademarks [Member]
Finite-lived
Gross	16,718	16,718
Less: accumulated amortization	(3,092)	(1,843)
Total finite-lived intangible assets, net	13,626	14,875
Player's Club Lists [Member]
Finite-lived
Gross	59,253	59,253
Less: accumulated amortization	(19,348)	(14,272)
Total finite-lived intangible assets, net	$ 39,905	$ 44,981

Goodwill And Intangible Asset_5

Goodwill And Intangible Assets (Changes In Carrying Amount - Finite-Lived) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	$ 60,938
Balance at end of period	56,044
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	14,875
Balance at end of period	13,626
Casino Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	1,082
Balance at end of period	2,513
Player's Club Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	44,981
Balance at end of period	39,905
United States Segment [Member] \| Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	14,875
Amortization	(1,249)
Balance at end of period	13,626
United States Segment [Member] \| Player's Club Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	44,981
Amortization	(5,076)
Balance at end of period	39,905
Poland Segment [Member] \| Casino Licenses [Member] \| Casinos Poland [Member]
Finite-Lived Intangible Assets [Line Items]
Balance at beginning of period	1,082
New Casino License	1,760
Amortization	(426)
Currency translation	97
Balance at end of period	$ 2,513

Goodwill And Intangible Asset_6

Goodwill And Intangible Assets (Estimated Amortization Expense) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Total finite-lived intangible assets, net	$ 56,044	$ 60,938
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Total finite-lived intangible assets, net	13,626	14,875
Casino Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Total finite-lived intangible assets, net	2,513	1,082
Player's Club Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Total finite-lived intangible assets, net	39,905	44,981
United States Segment [Member] \| Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
2024	415
2025	1,665
2026	1,665
2027	1,665
2028	1,665
Thereafter	6,551
Total finite-lived intangible assets, net	13,626	14,875
United States Segment [Member] \| Player's Club Lists [Member]
Finite-Lived Intangible Assets [Line Items]
2024	1,699
2025	6,798
2026	6,556
2027	3,888
2028	3,888
Thereafter	17,076
Total finite-lived intangible assets, net	39,905	44,981
Poland Segment [Member] \| Casino Licenses [Member] \| Casinos Poland [Member]
Finite-Lived Intangible Assets [Line Items]
2024	137
2025	508
2026	480
2027	480
2028	439
Thereafter	469
Total finite-lived intangible assets, net	$ 2,513	$ 1,082

Goodwill And Intangible Asset_7

Goodwill And Intangible Assets (Changes In Carrying Amount - Indefinite-Lived) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	$ 32,269
Balance at end of the period	32,072
Trademarks [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	1,665
Currency translation	38
Balance at end of the period	1,703
Trademarks [Member] \| Poland Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	1,557
Currency translation	38
Balance at end of the period	1,595
Trademarks [Member] \| Corporate And Other [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	108
Currency translation
Balance at end of the period	108
Casino Licenses [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	30,604
Currency translation	(235)
Balance at end of the period	30,369
Casino Licenses [Member] \| United States Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	18,962
Currency translation
Balance at end of the period	18,962
Casino Licenses [Member] \| Canada Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance at beginning of the period	11,642
Currency translation	(235)
Balance at end of the period	$ 11,407

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) € in Millions, £ in Millions, zł in Millions

1 Months Ended

3 Months Ended

9 Months Ended

Jul. 25, 2023 USD ($)

Jul. 20, 2023 USD ($)

Apr. 01, 2022 USD ($)

Feb. 29, 2024 USD ($)

Oct. 31, 2021 GBP (£)

Sep. 30, 2024 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2024 EUR (€)

Sep. 30, 2023 USD ($)

Sep. 30, 2024 PLN (zł)

Sep. 30, 2024 EUR (€)

Dec. 31, 2023 USD ($)

Jun. 30, 2021 EUR (€)

Aug. 31, 2018 USD ($)

Debt Instrument [Line Items]

Amortization of deferred financing costs

$ 2,022,000

$ 2,021,000

Amount outstanding

$ 339,620,000

339,620,000

$ 346,829,000

Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | SOFR [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.75 [Member]

Debt Instrument [Line Items]

Interest rate

5.25%

Casinos Poland [Member]

Debt Instrument [Line Items]

Deposits maintained for payment of casino jackpots and gaming tax obligations | zł

zł 4.8

Deposits guarantees for payment of prizes and giveaways

300,000

Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Percentage of the net cash proceeds of non-ordinary course asset sales or certain casualty events

100%

Percentage of annual excess cash flow

50%

Amount outstanding

337,800,000

Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Percentage of annual excess cash flow

25%

Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Less Than Or Equal To 2.25 [Member]

Debt Instrument [Line Items]

Percentage of annual excess cash flow

UniCredit Term Loans [Member]

Debt Instrument [Line Items]

Amount outstanding

1,861,000

Line Of Credit With mBank [Member] | Casinos Poland [Member]

Debt Instrument [Line Items]

Line of credit facility amount available for borrowing

3,900,000

$ 3,900,000

Interest rate spread

Amount outstanding

$ 0

Guarantee From mBank [Member] | Casinos Poland [Member]

Debt Instrument [Line Items]

Bank guarantee issued for payment of casino jackpots and gaming tax obligations

(1,300,000)

Deposits maintained for payment of casino jackpots and gaming tax obligations

1,300,000

4.8

Deposit for secured by land owned

400,000

zł 1.7

Goldman Credit Agreement [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Amortization of deferred financing costs

700,000

$ 700,000

$ 2,000,000

Goldman Credit Agreement [Member] | Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Weighted average interest rate

11.58%

11.15%

Maximum borrowing capacity

$ 350,000,000

Maturity date

Apr. 01, 2029

Scheduled quarterly payments

$ 875,000

Percentage of quarterly payments equal to original principal

0.25%

Amount of debt repurchased

$ 3,500,000

Debt repurchased as percentage of its value

97%

Goldman Credit Agreement [Member] | Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | SOFR [Member]

Debt Instrument [Line Items]

Interest rate

Goldman Credit Agreement [Member] | Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | ABR [Member]

Debt Instrument [Line Items]

Interest rate

Revolving Credit Facility [Member] | SOFR [Member] | Consolidated First Lien Net Leverage Ratio Less Than Or Equal To 2.25 [Member]

Debt Instrument [Line Items]

Interest rate

4.75%

Revolving Credit Facility [Member] | ABR [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.75 [Member]

Debt Instrument [Line Items]

Interest rate

4.25%

Revolving Credit Facility [Member] | ABR [Member] | Consolidated First Lien Net Leverage Ratio Less Than Or Equal To 2.25 [Member]

Debt Instrument [Line Items]

Interest rate

3.75%

Revolving Credit Facility [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 30,000,000

Line of credit borrowings

$ 30,000,000

Line of credit facility amount available for borrowing

$ 30,000,000

Consolidated First Lien Net Leverage Ratio

2.75

Fronting fee percentage

0.125%

Maturity date

Apr. 01, 2027

Revolving Credit Facility [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | SOFR [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Interest rate

Revolving Credit Facility [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | ABR [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Interest rate

Line Of Credit [Member] | Century Resorts Management [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 7,400,000

Credit Agreement [Member] | Macquarie Capital [Member]

Debt Instrument [Line Items]

Repayment amount

$ 166,200,000

First Credit Agreement [Member] | UniCredit Term Loans [Member] | Century Resorts Management [Member]

Debt Instrument [Line Items]

Term loan repurchased by company | £

£ 2

Interest rate spread

1.625%

Second Credit Agreement [Member] | UniCredit Term Loans [Member] | Century Resorts Management [Member]

Debt Instrument [Line Items]

Interest rate

2.875%

Term loan repurchased by company | €

€ 6

Line of credit facility amount available for borrowing

$ 0

Guaranteed amount | €

€ 6

Maturity date

Dec. 31, 2025

Amount outstanding

1,900,000

$ 1,900,000

€ 1.7

Debt Instrument, Covenant Compliance

Minimum [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Consolidated First Lien Net Leverage Ratio

2.25

Minimum [Member] | Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Consolidated First Lien Net Leverage Ratio

2.25

Minimum [Member] | Line Of Credit With mBank [Member] | Casinos Poland [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity | zł

zł 5

Minimum [Member] | Guarantee From mBank [Member] | Casinos Poland [Member]

Debt Instrument [Line Items]

Terminate date

2030-09

Minimum [Member] | Revolving Credit Facility [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Percentage of principal amount of unused commitments

0.375%

Maximum [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Consolidated First Lien Net Leverage Ratio

2.75

Maximum [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Less Than Or Equal To 2.25 [Member]

Debt Instrument [Line Items]

Consolidated First Lien Net Leverage Ratio

2.25

Maximum [Member] | Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Greater Than 2.25 But Less Than Or Equal To 2.75 [Member]

Debt Instrument [Line Items]

Consolidated First Lien Net Leverage Ratio

2.75

Maximum [Member] | Term Loan [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member] | Consolidated First Lien Net Leverage Ratio Less Than Or Equal To 2.25 [Member]

Debt Instrument [Line Items]

Consolidated First Lien Net Leverage Ratio

2.25

Maximum [Member] | Line Of Credit With mBank [Member] | Casinos Poland [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity | zł

zł 15

Maximum [Member] | Guarantee From mBank [Member] | Casinos Poland [Member]

Debt Instrument [Line Items]

Terminate date

2031-01

Maximum [Member] | Goldman Credit Agreement [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Customary agency fees

$ 100,000

Maximum [Member] | Revolving Credit Facility [Member] | Goldman Sachs Bank USA and BOFA Securities, Inc [Member]

Debt Instrument [Line Items]

Percentage of principal amount of unused commitments

0.50%

Maximum [Member] | Letter Of Credit [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 10,000,000

Long-Term Debt (Schedule Of Lon

Long-Term Debt (Schedule Of Long-Term Debt And Weighted Average Interest) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total principal	$ 339,620	$ 346,829
Deferred financing costs	(12,127)	(14,149)
Total long-term debt	327,493	332,680
Less current portion	(4,989)	(8,468)
Long-term portion	322,504	324,212
Credit agreement - Goldman [Member]
Debt Instrument [Line Items]
Total principal	$ 337,759	$ 343,875
Weighted-average interest rate	11.58%	11.44%
UniCredit Term Loans [Member]
Debt Instrument [Line Items]
Total principal	$ 1,861	$ 2,954
Weighted-average interest rate	3%	3.21%
Total Principal [Member]
Debt Instrument [Line Items]
Weighted-average interest rate	11.52%	10.89%

Long-Term Debt (Schedule Of Mat

Long-Term Debt (Schedule Of Maturities Related To Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
2024	$ 1,247
2025	4,989
2026	3,500
2027	3,500
2028	3,500
Thereafter	322,884
Total	339,620	$ 346,829
Goldman Credit Agreement [Member]
Debt Instrument [Line Items]
2024	875
2025	3,500
2026	3,500
2027	3,500
2028	3,500
Thereafter	322,884
Total	337,759
UniCredit Term Loans [Member]
Debt Instrument [Line Items]
2024	372
2025	1,489
2026
2027
2028
Thereafter
Total	$ 1,861

Long-Term Financing Obligatio_2

Long-Term Financing Obligation (Narrative) (Details) $ in Thousands, $ in Millions						1 Months Ended	3 Months Ended			9 Months Ended
	Sep. 06, 2023 USD ($) item	Sep. 06, 2023 CAD ($) item	Jul. 25, 2023 USD ($) item	Dec. 01, 2022 USD ($) loan	Dec. 06, 2019	Nov. 30, 2024 USD ($)	Dec. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) item	Sep. 30, 2023 USD ($)
Long-Term Financing Obligation Disclosure [Line Items]
Finance lease cost								$ 56	$ 31	$ 169	$ 96
Century Casino Caruthersville [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Annual rent				$ 4,200
Rent deferment period				12 months						12 months
Payment term of deferred rent				6 months						6 months
Century Casino Caruthersville [Member] \| Forecast [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Annual rent						$ 4,200
VICI PropCo - Master Lease [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Lease term					15 years			15 years		15 years
Number of lease renewals available \| item										4
Lease renewal term								5 years		5 years
Imputed discount rate					8.90%
Number of lease renewal terms exercised \| loan				1
Exercised lease renewal, term				5 years
Base rent escalator										1.0125%
VICI PropCo - Master Lease [Member] \| Forecast [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Finance lease cost							$ 14,200
VICI PropCo - Master Lease [Member] \| Rocky Gap Casino Resort [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Annual rent			$ 15,500
Lease term			15 years
Number of lease renewals available \| item			4
Lease renewal term			5 years
Century Canadian Portfolio [Member] \| VICI PropCo - Master Lease [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Annual rent	$ 12,800	$ 17.3
Lease term	15 years	15 years
Number of lease renewals available \| item	4	4
Lease renewal term	5 years	5 years
Lease term including renewal terms					35 years
CPI rent escalator										2.50%

Long-Term Financing Obligatio_3

Long-Term Financing Obligation (Future Lease Payments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Long-Term Financing Obligation Disclosure [Line Items]
2024	$ 74
2025	297
2026	220
2027	149
2028	117
Thereafter	12
Total lease payments	869
Less imputed interest	(109)
Total	760	$ 626
VICI PropCo - Master Lease [Member]
Long-Term Financing Obligation Disclosure [Line Items]
2024	13,612
2025	55,127
2026	55,816
2027	56,514
2028	57,220
Thereafter	2,072,389
Total lease payments	2,310,678
Residual value	21,205
Less imputed interest	(1,674,469)
Total	$ 657,414

Long-Term Financing Obligatio_4

Long-Term Financing Obligation (Total Payments And Interest Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Long-Term Financing Obligation Disclosure [Line Items]
Cash paid for interest			$ 64,436	$ 53,373
Interest expense	$ 15	$ 8	45	26
VICI PropCo - Master Lease [Member]
Long-Term Financing Obligation Disclosure [Line Items]
Payments made per Master Lease	12,630	11,513	36,335	24,424
CPI Increase	560	410	1,494	1,230
Total payments made including CPI increase	13,190	11,923	37,829	25,654
Cash paid for interest	13,190	11,923	37,829	25,654
Interest expense	$ 15,212	$ 12,902	$ 45,586	$ 27,321

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended			9 Months Ended
Income Taxes (Narrative) (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Taxes [Line Items]
Income tax expense (benefit)	$ (334,000)		$ (3,068,000)	$ 25,299,000	$ (1,349,000)
Pre-tax earnings (loss)	(7,059,000)		$ (16,534,000)	$ (32,133,000)	$ (11,421,000)
Effective tax rate				(78.70%)	11.80%
US federal income tax statutory rate				21%
Unrecognized tax benefit	0			$ 0
Canada Revenue Agency [Member]
Income Taxes [Line Items]
Income tax expense (benefit)	$ (500,000)
United States [Member]
Income Taxes [Line Items]
Income tax expense (benefit)		$ 23,800,000

Earnings (Loss) Per Share (Sche

Earnings (Loss) Per Share (Schedule Of Weighted Average Shares Outstanding) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings (Loss) Per Share [Abstract]
Weighted average common shares, basic	30,683	30,340	30,595	30,245
Weighted average common shares, diluted	30,683	30,340	30,595	30,245

Earnings (Loss) Per Share (Anti

Earnings (Loss) Per Share (Anti-Dilutive Stock Options Not Included In The Calculation Of Weighted Average Shares Outstanding) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options	396	2,126	287	2,256

Fair Value Measurements And D_2

Fair Value Measurements And Derivative Instruments Reporting (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 0		$ 0		$ 0
Transfers between the three levels	0	$ 0	0	$ 0
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value	0		0
Liabilities measured at fair value	$ 0		$ 0

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation timing			The expected duration of the performance obligation is less than one year.
Revenue recognized	$ 5.9	$ 3	$ 3.5	$ 1.8
Maximum [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation, expected timing of satisfaction	1 year		1 year
Contracts and contract liabilities duration period			1 year

Revenue Recognition (Summary Of

Revenue Recognition (Summary Of Derived Revenue And Other Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue Recognition [Abstract]
Revenue from contracts with customers	$ 155,701	$ 161,179	$ 438,147	$ 406,448
Cost recovery income			1,066	3,501
Century Casino Calgary sale earn out revenue		341		1,587
Total revenue	$ 155,701	$ 161,520	$ 439,213	$ 411,536

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Company's Revenue From Contracts With Customers) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Net operating revenue	$ 155,701	$ 161,179	$ 438,147	$ 406,448
United States Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	117,139	116,861	319,680	277,636
Canada Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	20,275	20,921	58,425	56,262
Poland Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	18,287	23,397	60,029	72,489
Corporate And Other [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue			13	61
Gaming [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	105,450	111,232	317,753	306,373
Gaming [Member] \| United States Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	75,023	75,711	222,094	200,089
Gaming [Member] \| Canada Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	12,343	12,407	36,865	34,606
Gaming [Member] \| Poland Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	18,084	23,114	58,794	71,617
Gaming [Member] \| Corporate And Other [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue				61
Pari-Mutuel, Sports Betting And iGaming [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	5,753	6,095	14,439	14,537
Pari-Mutuel, Sports Betting And iGaming [Member] \| United States Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	3,023	3,178	7,094	6,847
Pari-Mutuel, Sports Betting And iGaming [Member] \| Canada Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	2,730	2,917	7,345	7,690
Hotel [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	15,350	15,937	37,419	30,694
Hotel [Member] \| United States Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	15,193	15,791	36,987	30,305
Hotel [Member] \| Canada Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	157	146	432	389
Food And Beverage [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	18,630	18,492	45,185	36,078
Food And Beverage [Member] \| United States Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	14,809	14,242	35,140	25,922
Food And Beverage [Member] \| Canada Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	3,623	4,012	9,435	9,449
Food And Beverage [Member] \| Poland Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	198	238	610	707
Other [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	10,518	9,423	23,351	18,766
Other [Member] \| United States Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	9,091	7,939	18,365	14,473
Other [Member] \| Canada Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	1,422	1,439	4,348	4,128
Other [Member] \| Poland Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue	$ 5	$ 45	625	$ 165
Other [Member] \| Corporate And Other [Member]
Disaggregation of Revenue [Line Items]
Net operating revenue			$ 13

Revenue Recognition (Schedule O

Revenue Recognition (Schedule Of Contract Assets And Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Opening [Member]
Contract Receivables and Liabilities [Line Items]
Receivables	$ 853	$ 652	$ 1,640	$ 1,351
Contract Liabilities	7,121	3,706	4,714	2,417
Closing [Member]
Contract Receivables and Liabilities [Line Items]
Receivables	2,015	1,080	2,015	1,080
Contract Liabilities	4,182	4,702	4,182	4,702
Increase/Decrease [Member]
Contract Receivables and Liabilities [Line Items]
Receivables	1,162	428	375	(271)
Contract Liabilities	$ (2,939)	$ 996	$ (532)	$ 2,285

Leases (Narrative) (Details)

Leases (Narrative) (Details)	9 Months Ended
Leases (Narrative) (Details)	Sep. 30, 2024
Minimum [Member]
Lessee, Lease, Description [Line Items]
Remaining lease term	1 month
Maximum [Member]
Lessee, Lease, Description [Line Items]
Term of leases where ROU assets or lease liabilities are not established	12 months
Remaining lease term	48 years

Leases (Components Of Lease Exp

Leases (Components Of Lease Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease expense	$ 1,673	$ 1,478	$ 4,628	$ 4,194
Finance lease expense:
Amortization of right-of-use assets	41	23	124	70
Interest on lease liabilities	15	8	45	26
Total finance lease expense	56	31	169	96
Variable lease expense	$ 201	$ 335	$ 766	$ 944

Leases (Supplemental Cash Flow

Leases (Supplemental Cash Flow Information Related To Leases) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating cash flows from finance leases	$ 44	$ 26
Operating cash flows from operating leases	4,709	3,844
Financing cash flows from finance leases	199	113
Right-of-use assets obtained in exchange for operating lease liabilities	$ 8,601	$ 3,489

Leases (Supplemental Balance Sh

Leases (Supplemental Balance Sheet Information Related To Leases) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
Leased right-of-use assets, net	$ 31,152	$ 25,973
Current portion of operating lease liabilities	4,054	3,395
Operating lease liabilities, net of current portion	30,303	25,834
Total operating lease liabilities	34,357	29,229
Finance Leases
Finance lease right-of-use assets, gross	1,165	1,028
Accumulated depreciation	(226)	(296)
Property and equipment, net	939	732
Current portion of finance lease liabilities	246	199
Finance lease liabilities, net of current portion	514	427
Total finance lease liabilities	$ 760	$ 626
Weighted-average remaining lease term
Operating leases	12 years 6 months	14 years 7 months 6 days
Finance leases	3 years 4 months 24 days	3 years 4 months 24 days
Weighted-average discount rate
Operating leases	8.50%	8.70%
Finance leases	7.80%	7.70%

Leases (Maturities Of Lease Lia

Leases (Maturities Of Lease Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
2024	$ 1,495
2025	5,849
2026	5,491
2027	5,427
2028	5,301
Thereafter	38,363
Total lease payments	61,926
Less imputed interest	(27,569)
Total	34,357	$ 29,229
Finance Leases
2024	74
2025	297
2026	220
2027	149
2028	117
Thereafter	12
Total lease payments	869
Less imputed interest	(109)
Total	$ 760	$ 626

Segment Information (Narrative)

Segment Information (Narrative) (Details)	9 Months Ended
Segment Information (Narrative) (Details)	Sep. 30, 2024 item
Segment Information [Abstract]
Number of reportable segments	3
Number of chief operating decision maker	2
Number of Co-CEOs	2

Segment Information (Schedule O

Segment Information (Schedule Of Information By Reportable Segment) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Net operating revenue	$ 155,701	$ 161,179	$ 438,147	$ 406,448
Earnings from equity investment				1,121
Earnings (loss) before income taxes	(7,059)	(16,534)	(32,133)	(11,421)
Net earnings (loss) attributable to Century Casinos, Inc. shareholders	(8,119)	(14,175)	(63,276)	(17,377)
Interest expense (income), net	25,104	31,368	75,316	67,099
Income tax expense (benefit)	(334)	(3,068)	25,299	(1,349)
Depreciation and amortization	12,462	12,518	36,942	29,562
Net earnings (loss) attributable to non-controlling interests	1,394	709	5,844	7,305
Non-cash stock-based compensation	(280)	1,082	566	2,746
(Gain) loss on foreign currency transactions, cost recovery income and other	(101)	1,140	(2,693)	(3,927)
Loss (gain) on disposition of fixed assets	23	80	866	526
Acquisition costs		3,693	(19)	4,101
Pre-opening expenses	2,753		2,753
Adjusted EBITDAR	32,902	33,347	81,598	88,686
Loss on debt extinguishment			(146)	7,299
Earn outs		341		1,587
Cost recovery income			1,066	3,501
United States Segment [Member]
Segment Reporting Information [Line Items]
Net operating revenue	117,139	116,861	319,680	277,636
Earnings (loss) before income taxes	6,475	7,861	5,601	25,244
Net earnings (loss) attributable to Century Casinos, Inc. shareholders	4,701	5,273	(25,066)	17,026
Interest expense (income), net	11,720	11,951	35,159	26,370
Income tax expense (benefit)		818	25,340	4,656
Depreciation and amortization	10,939	10,706	32,030	24,065
Net earnings (loss) attributable to non-controlling interests	1,774	1,770	5,327	3,562
(Gain) loss on foreign currency transactions, cost recovery income and other	25	(85)	24	(85)
Loss (gain) on disposition of fixed assets	13	56	535	492
Adjusted EBITDAR	29,172	30,489	73,349	76,086
Canada Segment [Member]
Segment Reporting Information [Line Items]
Net operating revenue	20,275	20,921	58,425	56,262
Earnings (loss) before income taxes	614	(6,586)	4,853	4,453
Net earnings (loss) attributable to Century Casinos, Inc. shareholders	1,134	(1,730)	3,276	2,865
Interest expense (income), net	3,241	8,706	9,300	9,776
Income tax expense (benefit)	(481)	(3,403)	702	(624)
Depreciation and amortization	1,078	1,102	3,315	3,374
Net earnings (loss) attributable to non-controlling interests	(39)	(1,453)	875	2,212
(Gain) loss on foreign currency transactions, cost recovery income and other	(44)	1,484	(1,950)	(3,228)
Loss (gain) on disposition of fixed assets			(36)	5
Adjusted EBITDAR	4,889	4,706	15,482	14,380
Loss on debt extinguishment		7,300		7,300
Earn outs		300		1,600
Cost recovery income			1,100	3,500
Poland Segment [Member]
Segment Reporting Information [Line Items]
Net operating revenue	18,287	23,397	60,029	72,489
Earnings (loss) before income taxes	(1,117)	1,558	(931)	5,995
Net earnings (loss) attributable to Century Casinos, Inc. shareholders	(681)	788	(716)	3,066
Interest expense (income), net	(14)	(74)	(70)	(285)
Income tax expense (benefit)	(95)	378	143	1,398
Depreciation and amortization	409	653	1,462	1,948
Net earnings (loss) attributable to non-controlling interests	(341)	392	(358)	1,531
(Gain) loss on foreign currency transactions, cost recovery income and other	(83)	(213)	(415)	(572)
Loss (gain) on disposition of fixed assets	10	24	367	25
Pre-opening expenses	2,753		2,753
Adjusted EBITDAR	1,958	1,948	3,166	7,111
Corporate And Other [Member]
Segment Reporting Information [Line Items]
Net operating revenue			13	61
Earnings from equity investment				1,121
Earnings (loss) before income taxes	(13,031)	(19,367)	(41,656)	(47,113)
Net earnings (loss) attributable to Century Casinos, Inc. shareholders	(13,273)	(18,506)	(40,770)	(40,334)
Interest expense (income), net	10,157	10,785	30,927	31,238
Income tax expense (benefit)	242	(861)	(886)	(6,779)
Depreciation and amortization	36	57	135	175
Non-cash stock-based compensation	(280)	1,082	566	2,746
(Gain) loss on foreign currency transactions, cost recovery income and other	1	(46)	(352)	(42)
Loss (gain) on disposition of fixed assets				4
Acquisition costs		3,693	(19)	4,101
Adjusted EBITDAR	$ (3,117)	$ (3,796)	$ (10,399)	$ (8,891)

Transactions With Related Par_2

Transactions With Related Parties (Narrative) (Details) - Marnell Gaming, LLC [Member] - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Assets due from related party	$ 0
Liabilities due to related party	$ 0	$ 0.1
Smooth Borbon Investment [Member]
Related Party Transaction [Line Items]
Ownership interest	50%

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) $ in Millions			9 Months Ended
Subsequent Events (Narrative) (Details) $ in Millions	Nov. 01, 2024 USD ($) room item	Dec. 01, 2022 USD ($)	Sep. 30, 2024 room
Century Casino And Hotel Caruthersville [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Number of slot machines \| item	599
Number Of Live Table Games \| item	9
Number of rooms \| room	74
Increase In Gaming Positions	50%
Caruthersville Land-Based Casino And Hotel [Member]
Subsequent Event [Line Items]
Number of rooms \| room			38
Annual rent \| $		$ 4.2
Caruthersville Land-Based Casino And Hotel [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Annual rent \| $	$ 4.2
Rent deferment period	12 months
Payment term of deferred rent	6 months

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false