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Century Casinos Inc./CO – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On:  Wednesday, 3/13/24, at 6:30pm ET   ·   As of:  3/14/24   ·   For:  12/31/23   ·   Accession #:  911147-24-10   ·   File #:  0-22900

Previous ‘10-K’:  ‘10-K’ on 3/10/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   30 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/14/24  Century Casinos Inc./CO           10-K       12/31/23  127:33M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   9.67M 
 2: EX-21       Subsidiaries List                                   HTML     55K 
 3: EX-23       Consent of Expert or Counsel                        HTML     34K 
10: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     51K 
                Awarded Compensation                                             
11: EX-99.1     Miscellaneous Exhibit                               HTML    111K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     40K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     38K 
 6: EX-31.3     Certification -- §302 - SOA'02                      HTML     38K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     36K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     36K 
 9: EX-32.3     Certification -- §906 - SOA'02                      HTML     36K 
17: R1          Document And Entity Information                     HTML    107K 
18: R2          Consolidated Balance Sheets                         HTML    182K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     54K 
20: R4          Consolidated Statements Of (Loss) Earnings          HTML    145K 
21: R5          Consolidated Statements Of Comprehensive (Loss)     HTML     72K 
                Income                                                           
22: R6          Consolidated Statements Of Equity                   HTML     87K 
23: R7          Consolidated Statements Of Cash Flows               HTML    159K 
24: R8          Description Of Business And Basis Of Presentation   HTML    109K 
25: R9          Significant Accounting Policies                     HTML    302K 
26: R10         Acquisition And Equity Investment                   HTML    320K 
27: R11         Property And Equipment                              HTML     88K 
28: R12         Goodwill And Intangible Assets                      HTML    567K 
29: R13         Long-Term Debt                                      HTML    220K 
30: R14         Long-Term Financing Obligation                      HTML    139K 
31: R15         Revenue Recognition                                 HTML    363K 
32: R16         Leases                                              HTML    288K 
33: R17         Other Balance Sheet Captions                        HTML    140K 
34: R18         Shareholders' Equity                                HTML     44K 
35: R19         Stock-Based Compensation                            HTML    301K 
36: R20         Income Taxes                                        HTML    451K 
37: R21         Fair Value Measurements And Derivative Instruments  HTML     48K 
                Reporting                                                        
38: R22         Segment And Geographic Information                  HTML    616K 
39: R23         Commitments, Contingencies And Other Matters        HTML     51K 
40: R24         Transactions With Related Parties                   HTML     45K 
41: R25         Subsequent Events                                   HTML     40K 
42: R26         Significant Accounting Policies (Policy)            HTML    351K 
43: R27         Description Of Business And Basis Of Presentation   HTML     52K 
                (Tables)                                                         
44: R28         Significant Accounting Policies (Tables)            HTML    247K 
45: R29         Acquisition And Equity Investment (Tables)          HTML    267K 
46: R30         Property And Equipment (Tables)                     HTML     84K 
47: R31         Goodwill And Intangible Assets (Tables)             HTML    550K 
48: R32         Long-Term Debt (Tables)                             HTML    171K 
49: R33         Long-Term Financing Obligation (Tables)             HTML    119K 
50: R34         Revenue Recognition (Tables)                        HTML    356K 
51: R35         Leases (Tables)                                     HTML    285K 
52: R36         Other Balance Sheet Captions (Tables)               HTML    138K 
53: R37         Stock-Based Compensation (Tables)                   HTML    287K 
54: R38         Income Taxes (Tables)                               HTML    433K 
55: R39         Segment And Geographic Information (Tables)         HTML    602K 
56: R40         Description Of Business And Basis Of Presentation   HTML    185K 
                (Narrative) (Details)                                            
57: R41         Description Of Business And Basis Of Presentation   HTML     41K 
                (Schedule of Ship Operations) (Details)                          
58: R42         Description Of Business And Basis Of Presentation   HTML     42K 
                (Summary Of The Time Period Casinos Closure And                  
                Reopen With Gaming Floor Open) (Details)                         
59: R43         Significant Accounting Policies (Narrative)         HTML     82K 
                (Details)                                                        
60: R44         Significant Accounting Policies (Reconciliation Of  HTML     45K 
                Cash, Cash Equivalents, And Restricted Cash)                     
                (Details)                                                        
61: R45         Significant Accounting Policies (Schedule Of        HTML     46K 
                Depreciation Period Of Property And Equipment)                   
                (Details)                                                        
62: R46         Significant Accounting Policies (Schedule Of        HTML     47K 
                Exchange Rates To US Dollar) (Details)                           
63: R47         Significant Accounting Policies (Schedule Of        HTML     40K 
                Promotional Allowances) (Details)                                
64: R48         Significant Accounting Policies (Schedule Of        HTML     42K 
                Weighted Average Shares Outstanding) (Details)                   
65: R49         Significant Accounting Policies (Anti-Dilutive      HTML     39K 
                Stock Options Not Included In The Calculation Of                 
                Weighted Average Shares Outstanding) (Details)                   
66: R50         Acquisition And Equity Investment (Narrative)       HTML    135K 
                (Details)                                                        
67: R51         Acquisition And Equity Investment (Schedule Of      HTML     89K 
                Estimated Fair Values Of Assets And Liabilities)                 
                (Details)                                                        
68: R52         Acquisition And Equity Investment (Purchase         HTML     49K 
                Consideration Net Cash Outflow) (Details)                        
69: R53         Acquisition And Equity Investment (Schedule Of Pro  HTML     40K 
                Forma Information) (Details)                                     
70: R54         Acquisition And Equity Investment (Schedule of      HTML     72K 
                Summarized Financial Information) (Details)                      
71: R55         Acquisition And Equity Investment (Changes in       HTML     52K 
                Carrying Amount of Investment) (Details)                         
72: R56         Property And Equipment (Narrative) (Details)        HTML     36K 
73: R57         Property And Equipment (Schedule Of Property And    HTML     56K 
                Equipment) (Details)                                             
74: R58         Goodwill And Intangible Assets (Narrative)          HTML     59K 
                (Details)                                                        
75: R59         Goodwill And Intangible Assets (Changes In The      HTML     63K 
                Carrying Value Of Goodwill) (Details)                            
76: R60         Goodwill And Intangible Assets (Schedule Of         HTML     61K 
                Intangible Assets) (Details)                                     
77: R61         Goodwill And Intangible Assets (Changes In          HTML     65K 
                Carrying Amount - Finite-Lived) (Details)                        
78: R62         Goodwill And Intangible Assets (Estimated           HTML     72K 
                Amortization Expense) (Details)                                  
79: R63         Goodwill And Intangible Assets (Changes In          HTML     58K 
                Carrying Amount - Indefinite-Lived) (Details)                    
80: R64         Long-Term Debt (Narrative) (Details)                HTML    282K 
81: R65         Long-Term Debt (Schedule Of Long-Term Debt And      HTML     65K 
                Weighted Average Interest) (Details)                             
82: R66         Long-Term Debt (Schedule Of Maturities Related To   HTML     71K 
                Debt) (Details)                                                  
83: R67         Long-Term Financing Obligation (Narrative)          HTML     76K 
                (Details)                                                        
84: R68         Long-Term Financing Obligation (Future Lease        HTML     60K 
                Payments) (Details)                                              
85: R69         Long-Term Financing Obligation (Total Payments And  HTML     48K 
                Interest Expense) (Details)                                      
86: R70         Revenue Recognition (Narrative) (Details)           HTML     36K 
87: R71         Revenue Recognition (Summary Of Derived Revenue     HTML     44K 
                And Other Income) (Details)                                      
88: R72         Revenue Recognition (Disaggregation Of Company's    HTML     94K 
                Revenue From Contracts With Customers) (Details)                 
89: R73         Revenue Recognition (Schedule Of Contract Assets    HTML     45K 
                And Liabilities) (Details)                                       
90: R74         Revenue Recognition (Other Operating Revenue)       HTML     44K 
                (Details)                                                        
91: R75         Leases (Narrative) (Details)                        HTML     37K 
92: R76         Leases (Components Of Lease Expense) (Details)      HTML     46K 
93: R77         Leases (Supplemental Cash Flow Information Related  HTML     43K 
                To Leases) (Details)                                             
94: R78         Leases (Supplemental Balance Sheet Information      HTML     71K 
                Related To Leases) (Details)                                     
95: R79         Leases (Maturities Of Lease Liabilities) (Details)  HTML     74K 
96: R80         Other Balance Sheet Captions (Accrued Liabilities)  HTML     55K 
                (Detail)                                                         
97: R81         Other Balance Sheet Captions (Taxes Payable)        HTML     44K 
                (Details)                                                        
98: R82         Other Balance Sheet Captions (Taxes PayableAnd      HTML     42K 
                Other) (Details)                                                 
99: R83         Shareholders' Equity (Narrative) (Details)          HTML     39K 
100: R84         Stock-Based Compensation (Narrative) (Details)      HTML    106K  
101: R85         Stock-Based Compensation (Stock Based Compensation  HTML     65K  
                Plan For PSU's) (Details)                                        
102: R86         Stock-Based Compensation (Assumptions For PSU       HTML     59K  
                Awards) (Details)                                                
103: R87         Stock-Based Compensation (Stock Options) (Details)  HTML     84K  
104: R88         Stock-Based Compensation (Stock Options             HTML     59K  
                Outstanding And Exercisable) (Details)                           
105: R89         Stock-Based Compensation (Additional Information    HTML     45K  
                Related To Stock Options) (Details)                              
106: R90         Stock-Based Compensation (Stock-Based Compensation  HTML     42K  
                Expense Recognized In General And Administrative                 
                Expenses) (Details)                                              
107: R91         Income Taxes (Narrative) (Details)                  HTML     99K  
108: R92         Income Taxes (US And Foreign Pre-Tax (loss)         HTML     41K  
                Income) (Details)                                                
109: R93         Income Taxes (Provision For Income Taxes)           HTML     53K  
                (Details)                                                        
110: R94         Income Taxes (Reconciliation Of Effective Income    HTML     67K  
                Tax Rate Statutory Federal Income Tax Rate)                      
                (Details)                                                        
111: R95         Income Taxes (Deferred Tax Assets And Liabilities)  HTML     93K  
                (Details)                                                        
112: R96         Income Taxes (Periods Subject To Examination Of     HTML     53K  
                Tax Returns) (Details)                                           
113: R97         Income Taxes (Deferred Tax Assets Expiration)       HTML     42K  
                (Details)                                                        
114: R98         Income Taxes (Unrecognized Tax Benefits) (Details)  HTML     47K  
115: R99         Fair Value Measurements And Derivative Instruments  HTML     38K  
                Reporting (Narrative) (Details)                                  
116: R100        Segment And Geographic Information (Narrative)      HTML     39K  
                (Details)                                                        
117: R101        Segment And Geographic Information (Aggregation Of  HTML     67K  
                Operating Segments Into Reportable Segments)                     
                (Details)                                                        
118: R102        Segment And Geographic Information (Schedule Of     HTML    233K  
                Information By Reportable Segment) (Details)                     
119: R103        Commitments, Contingencies And Other Matters        HTML     65K  
                (Narrative) (Details)                                            
120: R104        Transactions With Related Parties (Narrative)       HTML     47K  
                (Details)                                                        
121: R105        Subsequent Events (Narrative) (Details)             HTML     46K  
122: R106        Insider Trading Arrangements                        HTML     40K  
124: XML         IDEA XML File -- Filing Summary                      XML    243K  
127: XML         XBRL Instance -- cnty-20231231x10k_htm               XML   9.71M  
123: EXCEL       IDEA Workbook of Financial Report Info              XLSX    282K  
13: EX-101.CAL  XBRL Calculations -- cnty-20231231_cal               XML    366K 
14: EX-101.DEF  XBRL Definitions -- cnty-20231231_def                XML   1.34M 
15: EX-101.LAB  XBRL Labels -- cnty-20231231_lab                     XML   2.13M 
16: EX-101.PRE  XBRL Presentations -- cnty-20231231_pre              XML   2.03M 
12: EX-101.SCH  XBRL Schema -- cnty-20231231                         XSD    334K 
125: JSON        XBRL Instance as JSON Data -- MetaLinks              721±  1.12M  
126: ZIP         XBRL Zipped Folder -- 0000911147-24-000010-xbrl      Zip    883K

‘EX-101.CAL’   —   XBRL Calculations — cnty-20231231_cal

This Exhibit is an XBRL File.

                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureAcquisitionAndEquityInvestmentScheduleOfEstimatedFairValuesOfAssetsAndLiabilitiesDetails" roleURI="http://corporate.cnty.com/role/DisclosureAcquisitionAndEquityInvestmentScheduleOfEstimatedFairValuesOfAssetsAndLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureAcquisitionAndEquityInvestmentPurchaseConsiderationNetCashOutflowDetails" roleURI="http://corporate.cnty.com/role/DisclosureAcquisitionAndEquityInvestmentPurchaseConsiderationNetCashOutflowDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosurePropertyAndEquipmentScheduleOfPropertyAndEquipmentDetails" roleURI="http://corporate.cnty.com/role/DisclosurePropertyAndEquipmentScheduleOfPropertyAndEquipmentDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureGoodwillAndIntangibleAssetsScheduleOfIntangibleAssetsDetails" roleURI="http://corporate.cnty.com/role/DisclosureGoodwillAndIntangibleAssetsScheduleOfIntangibleAssetsDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureGoodwillAndIntangibleAssetsEstimatedAmortizationExpenseDetails" roleURI="http://corporate.cnty.com/role/DisclosureGoodwillAndIntangibleAssetsEstimatedAmortizationExpenseDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureLongTermDebtScheduleOfLongTermDebtAndWeightedAverageInterestDetails" roleURI="http://corporate.cnty.com/role/DisclosureLongTermDebtScheduleOfLongTermDebtAndWeightedAverageInterestDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureLongTermDebtScheduleOfMaturitiesRelatedToDebtDetails" roleURI="http://corporate.cnty.com/role/DisclosureLongTermDebtScheduleOfMaturitiesRelatedToDebtDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureRevenueRecognitionSummaryOfDerivedRevenueAndOtherIncomeDetails" roleURI="http://corporate.cnty.com/role/DisclosureRevenueRecognitionSummaryOfDerivedRevenueAndOtherIncomeDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureLeasesComponentsOfLeaseExpenseDetails" roleURI="http://corporate.cnty.com/role/DisclosureLeasesComponentsOfLeaseExpenseDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureLeasesSupplementalBalanceSheetInformationRelatedToLeasesDetails" roleURI="http://corporate.cnty.com/role/DisclosureLeasesSupplementalBalanceSheetInformationRelatedToLeasesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetails" roleURI="http://corporate.cnty.com/role/DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureOtherBalanceSheetCaptionsTaxesPayableDetails" roleURI="http://corporate.cnty.com/role/DisclosureOtherBalanceSheetCaptionsTaxesPayableDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureOtherBalanceSheetCaptionsTaxesPayableandOtherDetails" roleURI="http://corporate.cnty.com/role/DisclosureOtherBalanceSheetCaptionsTaxesPayableandOtherDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetailsAltCalc" roleURI="http://corporate.cnty.com/role/DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetailsAltCalc"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureIncomeTaxesProvisionForIncomeTaxesDetails" roleURI="http://corporate.cnty.com/role/DisclosureIncomeTaxesProvisionForIncomeTaxesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureIncomeTaxesReconciliationOfEffectiveIncomeTaxRateStatutoryFederalIncomeTaxRateDetails" roleURI="http://corporate.cnty.com/role/DisclosureIncomeTaxesReconciliationOfEffectiveIncomeTaxRateStatutoryFederalIncomeTaxRateDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureIncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" roleURI="http://corporate.cnty.com/role/DisclosureIncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="cnty-20231231.xsd#DisclosureSegmentAndGeographicInformationScheduleOfInformationByReportableSegmentDetails" roleURI="http://corporate.cnty.com/role/DisclosureSegmentAndGeographicInformationScheduleOfInformationByReportableSegmentDetails"> </roleRef>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_638459437950150958"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments" xlink:label="us-gaap_EquityMethodInvestments_638459437950150958"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_EquityMethodInvestments_638459437950150958" order="3" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill_638459437950150958"> </loc>
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30 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/09/23  Century Casinos Inc./CO           10-Q        9/30/23   91:26M
 8/08/23  Century Casinos Inc./CO           10-Q        6/30/23   95:27M
 3/21/23  Century Casinos Inc./CO           8-K:5,9     3/15/23   11:284K
 3/10/23  Century Casinos Inc./CO           10-K       12/31/22  121:32M
12/05/22  Century Casinos Inc./CO           8-K:1,7,9  12/01/22   12:453K
 8/26/22  Century Casinos Inc./CO           8-K:1,9     8/24/22   11:1.6M
 4/05/22  Century Casinos Inc./CO           8-K:1,2,7,9 4/01/22   12:2.7M
 2/23/22  Century Casinos Inc./CO           8-K:1,9     2/22/22   11:1.5M
12/17/20  Century Casinos Inc./CO           8-K:1,9    12/15/20   11:394K
10/16/20  Century Casinos Inc./CO           8-K/A:9     9/30/20   11:2.8M
 7/07/20  Century Casinos Inc./CO           S-3                    6:2.6M
 3/13/20  Century Casinos Inc./CO           10-K       12/31/19  131:22M
12/11/19  Century Casinos Inc./CO           8-K:1,2,9  12/11/19    2:1.6M
12/09/19  Century Casinos Inc./CO           8-K:1,2,7,912/06/19    3:2.7M
11/20/19  Century Casinos Inc./CO           8-K:5,9    11/19/19    2:164K
 8/16/18  Century Casinos Inc./CO           8-K:1,2,9   8/13/18    2:193K
 3/08/17  Century Casinos Inc./CO           8-K:5,9     3/08/17    2:165K
11/01/16  Century Casinos Inc./CO           10-Q        9/30/16   71:10M
 8/05/16  Century Casinos Inc./CO           10-Q        6/30/16   67:10M
 4/29/16  Century Casinos Inc./CO           DEF 14A     4/29/16    1:1M
11/06/15  Century Casinos Inc./CO           10-Q        9/30/15   68:10M
 3/16/15  Century Casinos Inc./CO           10-K       12/31/14  100:20M
11/12/14  Century Casinos Inc./CO           8-K:5,9    11/12/14    3:55K
12/03/13  Century Casinos Inc./CO           8-K:1      11/29/13    3:664K
12/03/12  Century Casinos Inc./CO           8-K:1      12/03/12    4:503K
11/10/09  Century Casinos Inc./CO           8-K:5,9    11/10/09    3:69K
10/19/06  Century Casinos Inc./CO           8-K:1,9    10/19/06    5:195K
 2/10/05  Century Casinos Inc./CO           8-K:1       2/03/05    3:20K
 3/13/03  Century Casinos Inc./CO           10-K       12/31/02   17:377K
 7/26/02  Century Casinos Inc./CO           10-Q        6/30/02    3:119K
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