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Note 18 - Segment Information
 6 Months Ended
Jun. 29, 2014
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]

18.  Segment Information


Lakes’ segments reported below (in millions) are the segments of the Company for which separate financial information is available and for which operating results are evaluated by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.


The Rocky Gap segment includes results of operations and assets related to the Rocky Gap Casino Resort near Cumberland, Maryland. The Indian Casino Projects segment includes results of operations and assets related to the development, financing, and management of the gaming-related property for the Shingle Springs Tribe. The Other segment includes Lakes’ cash and cash equivalents, short-term investments, Lakes corporate overhead and the investment in Rock Ohio Ventures. Costs in Other have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical. Amounts in Eliminations represent the intercompany management fee for Rocky Gap.


           

Indian

                         
           

Casino

                         
   

Rocky Gap

   

Projects

   

Other

   

Eliminations

   

Consolidated

 
                                         

Three months ended June 29, 2014

                                       

Net revenue

  $ 14.1     $ —     $ 0.4     $ (0.4 )   $ 14.1  

Management fee revenue – Rocky Gap

    —       —       0.4       (0.4 )     —  

Management fee expense – Rocky Gap

    (0.4 )     —       —       0.4       —  

Depreciation and amortization expense

    (0.8 )     —       (0.1 )     —       (0.9 )

Earnings (loss) from operations

    0.9       —       (0.6 )     —       0.3  

Interest expense

    (0.3 )     —       —       —       (0.3 )
                                         

Three months ended June 30, 2013

                                       

Net revenue

  $ 4.9     $ 3.6     $ 0.1     $ (0.1 )   $ 8.5  

Management fee revenue – Rocky Gap

    —       —       0.1       (0.1 )     —  

Management fee expense – Rocky Gap

    (0.1 )     —       —       0.1       —  

Amortization of intangible assets related to Indian casino projects

    —       (0.3 )     —       —       (0.3 )

Depreciation and amortization expense

    (0.4 )     —       (0.1 )     —       (0.5 )

Earnings (loss) from operations

    (2.4 )     3.2       (2.0 )     —       (1.2 )

Interest expense

    (0.1 )     (0.2 )     —       —       (0.3 )
                                         

Six months ended June 29, 2014

                                       

Net revenue

  $ 26.4     $ —     $ 0.7     $ (0.7 )   $ 26.4  

Management fee revenue – Rocky Gap

    —       —       0.7       (0.7 )     —  

Management fee expense – Rocky Gap

    (0.7 )     —       —       0.7       —  

Depreciation and amortization expense

    (1.6 )     —       (0.1 )     —       (1.7 )

Earnings (loss) from operations

    1.0       —       (2.3 )     —       (1.3 )

Interest expense

    (0.6 )     —       —       —       (0.6 )
                                         

Six months ended June 30, 2013

                                       

Net revenue

  $ 5.4     $ 6.4     $ 0.2     $ (0.1 )   $ 11.9  

Management fee revenue – Rocky Gap

    —       —       0.1       (0.1 )     —  

Management fee expense – Rocky Gap

    (0.1 )     —       —       0.1       —  

Amortization of intangible assets related to Indian casino projects

    —       (0.5 )     —       —       (0.5 )

Depreciation and amortization expense

    (0.6 )     —       (0.1 )     —       (0.7 )

Earnings (loss) from operations

    (5.0 )     5.6       (3.7 )     —       (3.1 )

Interest expense

    (0.1 )     (0.4 )     —       —       (0.5 )
                                         

As of June 29, 2014

                                       

Total assets

  $ 37.5     $ —     $ 108.8     $ —     $ 146.3  

Capital expenditures

    3.5       —       —       —       3.5  

Investment in unconsolidated investees

    —       —       21.0       —       21.0  
                                         

As of December 29, 2013

                                       

Total assets

  $ 34.4     $ —     $ 112.9     $ —     $ 147.3  

Capital expenditures

    20.6       —       0.1       —       20.7  

Investment in unconsolidated investees

    —       —       21.0       —       21.0