MGE NIAGARA RESORTS (Tables)

12 Months Ended

Sep. 30, 2019

Business Combinations [Abstract]

Schedule of Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary allocation of the purchase price to the estimated fair values of the assets acquired and liabilities assumed on June 11, 2019 (in thousands):

	June 11, 2019
Accounts receivable	$	1,448
Inventories	3,410
Other current assets	15,983
Property and equipment	50,282
Intangible asset	16,689
Other current liabilities	(15,525		)
Total	$	72,287

Schedule of Proforma Information

The following unaudited pro forma financial information includes historical financial results of the MGE Niagara Resorts prior to the Acquisition, adjusted to include the Company's share of revenues earned under the COSA which are recorded on a net basis (refer to Note 2), along with other adjustments directly attributable to the Acquisition, including interest expense and depreciation (in thousands, unaudited):

	For the			For the		For the
	Fiscal Year Ended			Fiscal Year Ended		Fiscal Year Ended
	September 30, 2019			September 30, 2018		September 30, 2017
Net revenues	$	1,620,921		$	1,728,155	$	1,746,601
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(13,263	)	$	137,506	$	90,432