v2.4.0.8
Acquisitions and Divestitures (Tables)
9 Months Ended
Sep. 30, 2013
Business Acquisition [Line Items]  
Supplemental Unaudited Pro Forma Information
The following table presents pro forma results of the Company, as though Peninsula Gaming had been acquired as of January 1, 2012. The pro forma results do not necessarily represent the results that may occur in the future. The pro forma amounts include the historical operating results of the Company and Peninsula Gaming prior to the acquisition, with adjustments directly attributable to the acquisition.
 
Three Months Ended September 30, 2012
 
Boyd Gaming
Corporation
(As Reported)
 
Peninsula
Gaming
 
Boyd Gaming
Corporation
(Pro Forma)
(In thousands)
 
 
 
 
 
Condensed Statements of Operations
 
 
 
 
 
Net revenues
$
612,390

 
$
130,154

 
$
742,544

Net income (loss) attributable to Boyd Gaming Corporation
$
(15,796
)
 
$
1,833

 
$
(13,963
)
Basic and diluted loss per share
$
(0.18
)
 
 
 
$
(0.16
)


 
Nine Months Ended September 30, 2012
 
Boyd Gaming
Corporation
(As Reported)
 
Peninsula
Gaming
 
Boyd Gaming
Corporation
(Pro Forma)
(In thousands)
 
 
 
 
 
Condensed Statements of Operations
 
 
 
 
 
Net revenues
$
1,858,129

 
$
397,769

 
$
2,255,898

Net income (loss) attributable to Boyd Gaming Corporation
$
(8,967
)
 
$
5,987

 
$
(2,980
)
Basic and diluted loss per share
$
(0.10
)
 
 
 
$
(0.03
)

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]
There were no assets and liabilities of the discontinued operation as of September 30, 2013, and the assets and liabilities of the discontinued operation as of December 31, 2012 were as follows:
 
 
December 31, 2012
(In thousands)
 
 
Assets
 
 
Cash and cash equivalents
 
$
283

Other current assets
 
402

Current assets of discontinued operations
 
$
685

 
 
 
Property and equipment, net
 
$
37,674

Other assets
 
10

Noncurrent assets of discontinued operations
 
$
37,684

 
 
 
Liabilities
 
 
Accounts payable and accrued expenses
 
$
864

Liabilities of discontinued operations
 
$
864

 
 
 

Net revenues, pre-tax income (loss) from operations, and income (loss), net of income taxes, presented as discontinued operations are as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
 
September 30,
 
September 30,
 
 
2012
 
2013
 
2012
(In thousands)
 
Operations
 
 
 
 
 
 
Net revenues
 
$
889

 
$
2,140

 
$
3,455

 
 
 
 
 
 
 
Income (loss) from discontinued operations before income taxes
 
$
(1,039
)
 
$
(2,200
)
 
$
(3,295
)
Income taxes
 
363

 
776

 
1,153

Loss (income) from discontinued operations, net of tax
 
$
(676
)
 
$
(1,424
)
 
$
(2,142
)
 
 
 
 
 
 
 
Disposal
 
 
 
 
 
 
Gain on disposal before income taxes
 
$

 
$
18,873

 
$

Income tax expense
 

 
(6,659
)
 

Gain on disposal, net of tax
 
$

 
$
12,214

 
$

 
 
 
 
 
 
 
(Loss) income from discontinued operations, net of tax
 
$
(676
)
 
$
10,790

 
$
(2,142
)
 
 
 
 
 
 
 
Peninsula Gaming
 
Business Acquisition [Line Items]  
Supplemental Unaudited Pro Forma Information
The following table presents pro forma results of the Company, as though Peninsula Gaming had been acquired as of January 1, 2012. The pro forma results do not necessarily represent the results that may occur in the future. The pro forma amounts include the historical operating results of the Company and Peninsula Gaming prior to the acquisition, with adjustments directly attributable to the acquisition.
 
Three Months Ended September 30, 2012
 
Boyd Gaming
Corporation
(As Reported)
 
Peninsula
Gaming
 
Boyd Gaming
Corporation
(Pro Forma)
(In thousands)
 
 
 
 
 
Condensed Statements of Operations
 
 
 
 
 
Net revenues
$
612,390

 
$
130,154

 
$
742,544

Net income (loss) attributable to Boyd Gaming Corporation
$
(15,796
)
 
$
1,833

 
$
(13,963
)
Basic and diluted loss per share
$
(0.18
)
 
 
 
$
(0.16
)