Exhibit 99.2

DOVER DOWNS GAMING & ENTERTAINMENT, INC.

SUPPLEMENTAL DATA

RECONCILIATION OF NET (LOSS) EARNINGS TO EBITDA

In Thousands

(Unaudited)

	Three Months Ended December 31,						Years Ended December 31,
	2017			2016			2017			2016
Reconciliation of net (loss) earnings to EBITDA:
Net (loss) earnings	$	(779	)	$	(291	)	$	(1,068	)	$	786
Income tax expense (benefit)	538			(186		)	461			632
(Loss) earnings before income taxes	(241		)	(477		)	(607		)	1,418
Interest expense	206			202			840			863
Depreciation	2,040			1,944			8,168			7,743
EBITDA	$	2,005		$	1,669		$	8,401		$	10,024

We define EBITDA as earnings before interest, taxes, depreciation and amortization.  EBITDA is a supplemental non-GAAP financial measure commonly used by management and industry analysts to evaluate our operations. We believe that EBITDA provides useful information to investors regarding our ability to service debt.  EBITDA should not be construed as an alternative to net earnings (loss) (as an indicator of our operating performance) as determined in accordance with accounting principles generally accepted in the United States of America.  Not all companies calculate EBITDA in the same manner, and EBITDA as presented by Dover Downs Gaming & Entertainment, Inc. may not be comparable to similarly titled measures presented by other companies.