Century Casinos North American Property Footprint and East Region Market Overview slide image

Century Casinos North American Property Footprint and East Region Market Overview

APPENDIX * CENTURY™ CASINOS Non-GAAP Financial Measures • The Company supplements its consolidated financial statements prepared in accordance with US generally accepted accounting principles ("GAAP") by using the following non-GAAP financial measures, which management believes are useful in properly understanding the Company's short-term and long-term financial trends. Management uses these non-GAAP financial measures to forecast and evaluate the operational performance of the Company as well as to compare results of current periods to prior periods on a consolidated basis. • • Adjusted EBITDAR, Adjusted EBITDAR Margin, Net Debt, Debt Leverage, Net Debt Leverage, Lease Debt and Lease Adjusted Net Leverage. Management believes presenting the non-GAAP financial measures used in this presentation provides investors greater transparency to the information used by management for financial and operational decision-making and allows investors to see the Company's results "through the eyes" of management. Management also believes providing this information better enables our investors to understand the Company's operating performance and evaluate the methodology used by management to evaluate and measure such performance. With respect to the Company's expectations of its future performance, the Company's reconciliations of estimated Adjusted EBITDAR impact of growth initiatives are not available as the Company is unable to quantify certain amounts to the degree of precision. that would be required in the relevant US GAAP measures without unreasonable effort. • The adjustments made to GAAP financial measures result from facts and circumstances that vary in frequency and impact on the Company's results of operations. The following is an explanation of each of the adjustments that management excludes in calculating its non-GAAP financial measures. 29
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