Harrah's Entertainment Reports Second-Quarter Records In Revenues, Property EBITDA, Income From Operations, Earnings Per Share

Press Release: Harrah's Entertainment, Inc.
July 18, 2002
LAS VEGAS, NV -- Harrah's Entertainment, Inc. (NYSE:HET) yesterday reported record second-quarter revenues of $1.030 billion, up 17.9 percent from revenues of $873.4 million in the year-earlier quarter.

Second-quarter income from operations rose 43.8 percent to a record $203.7 million from $141.7 million in the year-ago quarter. Diluted earnings per share was a record 75 cents, up 66.7 percent from pro forma diluted earnings per share of 45 cents in second quarter of 2001.

For the first six months of 2002, revenues rose 15.7 percent to a record $2.014 billion from $1.741 billion in the year-earlier first half. Income from operations increased 40.4 percent to a record $401.9 million from $286.3 million. First-half diluted earnings per share before charges due to a change in accounting principle was $1.50, up 70.5 percent from pro forma diluted earnings per share of 88 cents in the 2001 first half.

The pro forma amounts for the prior year are required under Generally Accepted Accounting Principles (GAAP) to reflect the add-back of prior year goodwill amortization expense to the company's previously reported results due to the change in accounting for goodwill and other intangible assets adopted January 1, 2002, as required by Statement of Financial Accounting Standards No. 142.

In addition to GAAP-defined results, casino companies have historically reported two additional performance measurements - Property Earnings Before Interest, Taxes, Depreciation and Amortization (Property EBITDA) and Adjusted Earnings Per Share (Adjusted EPS). Analysts' estimates are comparable to Adjusted EPS. As has been the company's practice, a reconciliation of Adjusted EPS to GAAP EPS is attached to this earnings release.

Harrah's second-quarter Property EBITDA rose 26.5 percent to a record $296.8 million, compared with $234.7 million in the second quarter of 2001.

Second-quarter Adjusted EPS increased to a record 77 cents, up 42.6 percent from the 2001 second quarter's pro forma Adjusted EPS of 54 cents.

"We were able to achieve record quarterly results despite additional accruals for increased gaming tax rates in Illinois and Indiana," said Phil Satre, Harrah's Chairman and Chief Executive Officer.

"For properties subject to a graduated tax rate, Harrah's accrues its gaming tax liability over the course of the year based on an estimate of the annual effective gaming tax rate for the property," Satre said. "Therefore, we charged $14.6 million in additional gaming taxes in the second quarter to adjust our year-to-date accruals to reflect the recently enacted higher rates.

"Our 2002 results benefited from the acquisition of Harveys Casino Resorts in last year's third quarter and operating gains from capital investments we made in Louisiana, Illinois, Missouri and New Jersey," Satre said. "We have also sustained improved performance at the Rio in Las Vegas as a result of changes made in that operation during last year's third quarter.

"Finally, we saw same-store sales growth of 7.9 percent -- the 14th consecutive quarter of same-store revenue gains -- and we enjoyed the benefits of continued historically low interest rates," Satre said.

"Looking ahead, we believe the gaming industry will continue to flourish," Satre said. "Harrah's will release a nationwide survey later this week showing that consumer demand for casino entertainment continues to grow. Casino supply hasn't kept pace with that demand, one reason some states are considering legalization of casino gaming.

"Harrah's is well-positioned to move quickly should expansion occur," Satre said. "Our strong balance sheet provides us with the flexibility to pursue growth opportunities in both new and existing jurisdictions.

"Yet even without additional jurisdictions, our new capabilities and proven track record in generating strong same-store sales growth during a faltering economy bode well for our future," Satre said. "We expect the opening during the second quarter of new hotel and casino facilities at Harrah's Atlantic City and Harrah's Cherokee will lead to further operating gains as the year progresses.

"We are especially excited about the Harrah's Rincon hotel-casino scheduled to open on August 8 this year near San Diego and the opportunity it presents to extend our brand to the California market," Satre said. "Harrah's Rincon will feature 1,500 slots, 36 table games, 201 hotel rooms and six restaurants, and will bring true Las Vegas-style gaming to Southern California for the first time.

"New capabilities such as a casino-floor management system and hotel-yield management system will enable us to continue providing the most popular games, rooms and services to our customers and should further increase player loyalty to the Harrah's Entertainment brands, thus boosting same-store results," Satre said. "We are optimistic about our future."

Among second-quarter highlights:

"The Casino Player awards clearly demonstrate casino customers have a growing appreciation for our ability to provide superior service and high-quality gaming experiences," Satre said. "Because we take pride in the quality and transparency of our financial reporting, we are especially pleased that our 2001 annual report received such high marks for its financial presentation from the LACP."

Western Region Reports Record Revenues, Property EBITDA

Eastern Region Posts Record Results

Eastern Region Results
(in millions)

                     2002    2001    Percent   2002    2001   Percent
                     Second  Second  Increase  First   First  Increase
                     Quarter Quarter(Decrease) Six     Six  (Decrease)
                                               Months  Months
                     --------------- --------  -------------- --------

Harrah's Atlantic City
 Total revenues        $107.8   $99.1   8.8%   $201.3   $191.7    5.0%
 Operating profit        35.5    31.1  14.1%     63.3     56.6   11.8%
 Property EBITDA         42.9    37.9  13.2%     77.6     70.1   10.7%
Showboat Atlantic City
 Total revenues         $86.1   $84.7   1.7%   $164.7   $158.0    4.2%
 Operating profit        20.5    17.5  17.1%     34.1     29.3   16.4%
 Property EBITDA         29.0    24.5  18.4%     51.2     42.8   19.6%
Total Eastern Region
 Total revenues        $193.9  $183.8   5.5%   $366.0   $349.7    4.7%
 Operating profit        56.0    48.6  15.2%     97.4     85.9   13.4%
 Property EBITDA         71.9    62.4  15.2%    128.8    112.9   14.1%


Aided by results from the Harvey's casinos in Northern Nevada and Colorado, Harrah's Western Region properties produced record second-quarter revenues, operating profit and Property EBITDA. Northern Nevada properties set second-quarter revenue and Property EBITDA records.

Harrah's Las Vegas revenues rose 4.6 percent, operating profit was up 5.0 percent and Property EBITDA increased 2.9 percent to second-quarter records due to continued improvement in business, particularly after the post-September 11 downturn. The Rio posted higher revenues, and operating profit and Property EBITDA improved significantly because of a focus on its key customer base as well as lower costs resulting from exiting the high-end international table-game business.

Laughlin achieved record revenues, but operating profit and Property EBITDA were lower due to costs incurred and revenue lost due to a motorcycle gang incident in late April that resulted in a 17-hour closure of the casino. Laughlin's business returned to normal in May.

For the first half, Western Region revenues were up 12.0 percent, while operating profit gained 43.5 percent and Property EBITDA rose 30.2 percent, due primarily to the addition of the Harveys properties and improved results at the Rio.

                  Eastern Region Posts Record Results

Eastern Region Results
(in millions)

                     2002    2001    Percent   2002    2001   Percent
                     Second  Second  Increase  First   First  Increase
                     Quarter Quarter(Decrease) Six     Six  (Decrease)
                                               Months  Months
                     --------------- --------  -------------- --------

Harrah's Atlantic City
 Total revenues        $107.8   $99.1   8.8%   $201.3   $191.7    5.0%
 Operating profit        35.5    31.1  14.1%     63.3     56.6   11.8%
 Property EBITDA         42.9    37.9  13.2%     77.6     70.1   10.7%
Showboat Atlantic City
 Total revenues         $86.1   $84.7   1.7%   $164.7   $158.0    4.2%
 Operating profit        20.5    17.5  17.1%     34.1     29.3   16.4%
 Property EBITDA         29.0    24.5  18.4%     51.2     42.8   19.6%
Total Eastern Region
 Total revenues        $193.9  $183.8   5.5%   $366.0   $349.7    4.7%
 Operating profit        56.0    48.6  15.2%     97.4     85.9   13.4%
 Property EBITDA         71.9    62.4  15.2%    128.8    112.9   14.1%

Capital improvements, including the mid-May opening of a 452-room hotel addition and placement of 450 new slot machines, helped Harrah's Atlantic City achieve record second-quarter revenues, operating profit and Property EBITDA. Despite ongoing construction of a 544-room hotel addition, the Atlantic City Showboat posted record second-quarter revenues and Property EBITDA and near-record operating profit.

First-half Eastern Region revenues rose 4.7 percent, operating profit gained 13.4 percent and Property EBITDA increased 14.1 percent due to higher-margin marketing programs.

Central Region Sets Second-Quarter Records

Central Region Results
(in millions)

                     2002    2001    Percent   2002    2001   Percent
                     Second  Second  Increase  First   First  Increase
                     Quarter Quarter(Decrease) Six     Six  (Decrease)
                                               Months  Months
                     --------------- --------  -------------- --------

Central Region
 Total revenues        $492.3  $388.5  26.7%   $975.7   $786.2   24.1%
 Operating profit       101.1    81.9  23.4%    219.2    170.2   28.8%
 Property EBITDA        129.8   107.8  20.4%    275.7    220.6   25.0%


The addition of results from the two Council Bluffs, Iowa, facilities acquired in the Harveys transaction last July, the consolidation of Harrah's New Orleans' results since June 7, 2002, and significant capital investments at Harrah's Indiana, Illinois and Shreveport, Louisiana, casinos, helped the Central Region set second-quarter revenue, operating profit and Property EBITDA records.

The addition of $58.6 million of revenues from the Iowa casinos helped total Central Region revenues rise 26.7 percent in the second quarter. Operating profit increased 23.4 percent and Property EBITDA was up 20.4 percent despite approximately $15 million of incremental expense recorded in the second quarter of 2002 to increase the year-to-date accrual for gaming taxes related to higher gaming tax rates enacted in Illinois and Indiana.

Property enhancements helped Harrah's Illinois and Indiana casinos in Joliet, East Chicago and Metropolis each set revenue records. Operating profit rose slightly at Metropolis, but declined in Joliet and East Chicago as a result of the higher gaming taxes. Combined Illinois and Indiana operating profit was flat compared with the year-ago quarter while Property EBITDA declined 2.6 percent.

On a combined basis, record results were also achieved at Harrah's North Kansas City and St. Louis, Missouri, properties, where revenues rose 0.9 percent, operating profit gained 11.6 percent and Property EBITDA increased 5.8 percent.

New Orleans results, including revenues, operating profit and Property EBITDA, have been consolidated into the company's financial statements since Harrah's acquisition of an additional stake in JCC Holding Company on June 7 that raised Harrah's interest in JCC to 63 percent. Prior to the acquisition, Harrah's financial statements reflected only management fees and income from non-consolidated affiliates from the New Orleans casino. Management fees from Harrah's New Orleans rose 113.0 percent in the period from April 1, 2002, through June 7, 2002, compared with fees from the year-ago second quarter due to improved results at that property.

Combined revenues at the Harrah's Shreveport and Harrah's Lake Charles properties in Louisiana rose 4.4 percent, operating income increased 2.5 percent and Property EBITDA was up 6.3 percent from the year-ago quarter despite lower results at Lake Charles due to additional competition and higher gaming tax rates in Shreveport than in the 2001 second quarter.

Combined second-quarter revenues from Harrah's Mississippi properties rose 7.3 percent, operating income was up 77.1 percent and Property EBITDA was 41.7 percent higher.

For the first six months of 2002, Central Region revenues were up 24.1 percent, operating profit gained 28.8 percent and Property EBITDA rose 25.0 percent due to the addition of the Iowa properties and capital enhancements in Illinois and Indiana and at Shreveport.

MANAGED PROPERTIES:

Second-quarter and first six months management fees from the three Indian casinos Harrah's manages rose from the year-ago periods due to improved results at those casinos.

OTHER ITEMS:

Corporate expenses declined 12.0 percent in the 2002 second quarter and 17.2 percent for the first six months of 2002 from the year-ago periods due to cost savings and the timing of the incurrence of certain expenses. Goodwill amortization declined because of the change in accounting standards adopted January 1, 2002.

Despite an increase in debt related to share repurchases and the Harveys acquisition, interest expense declined 7.5 percent and 5.9 percent for the second quarter and year-to-date, respectively, from the year-earlier second quarter and first half due to lower interest rates. The company repurchased 2.3 million shares during the second quarter of 2002 at an average price of $45.09 per share. The company's effective income tax rate for the 2002 second quarter and first six months increased from the year-ago rates due to an increase in exposure to state income taxes.

Harrah's Entertainment hosted a conference call for interested parties yesterday, Wednesday, July 17, 2002, at 9:00 a.m. Eastern Daylight Time to review its 2002 second-quarter and first-half financial results. A taped replay of the conference call can be accessed at 1-800/642-1687, or 1-706/645-9291 for international callers, beginning at 1 p.m. EDT Wednesday, July 17. The replay will be available through 11:59 p.m. EDT on Tuesday, July 23. The passcode number for the replay is 4839896.

Interested parties wanting to listen to the live conference call on the Internet may do so on the company's web site -- www.harrahs.com -- in the Investor Relations section behind the "About Us" tab.

Founded more than 60 years ago, Harrah's Entertainment, Inc. operates 25 casinos in the United States, primarily under the Harrah's brand name. Harrah's Entertainment is focused on building loyalty and value with its target customers through a unique combination of great service, excellent products, unsurpassed distribution, operational excellence and technology leadership.

This release includes "forward-looking statements" intended to qualify for the safe harbor from liability established by the Private Securities Litigation Reform Act of 1995. You can identify these statements by the fact that they do not relate strictly to historical or current facts. These statements contains words such as "may," "will," "project," "might," "expect," "believe," "anticipate," "intend," "could," "would," "estimate," "continue" or "pursue," or the negative or other variations thereof or comparable terminology. In particular, they include statements relating to, among other things, future actions, new projects, strategies, future performance, the outcome of contingencies such as legal proceedings and future financial results. We have based these forward-looking statements on our current expectations and projections about future events.

We caution the reader that forward-looking statements involve risks and uncertainties that cannot be predicted or quantified and, consequently, actual results may differ materially from those expressed or implied by such forward-looking statements. Such risks and uncertainties include, but are not limited to, the following factors as well as other factors described from time to time in our reports filed with the Securities and Exchange Commission:

Any forward-looking statements are made pursuant to the Private Securities Litigation Reform Act of 1995 and, as such, speak only as of the date made. We undertake no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise.

                     HARRAH'S ENTERTAINMENT, INC.
                  CONSOLIDATED SUMMARY OF OPERATIONS
                              (UNAUDITED)

(In thousands, except per share amounts)


                      Second Quarter Ended        Six Months Ended
                    -----------------------   -----------------------
                      June 30,     June 30,     June 30,     June 30,
                        2002         2001        2002         2001
                    ----------   ----------   ----------   ----------

Revenues(/)         $1,030,356     $873,445   $2,014,049   $1,740,621
Property operating
 expenses             (733,603)    (638,701)  (1,436,119)  (1,270,521)
Depreciation
 and amortization      (76,998)     (68,331)    (153,033)    (134,460)
                    ----------   ----------   ----------   ----------
  Operating profit     219,755      166,413      424,897      335,640

Corporate expense      (11,997)     (13,632)     (22,681)     (27,408)

Equity in
 nonconsolidated
  affiliates              (937)        (849)       4,808         (423)
Amortization of
 intangible assets        (195)      (5,697)      (1,771)     (11,299)

Reserves for
 New Orleans casino         --           --           --       (2,322)
Project opening costs
 and other
  nonrecurring items    (2,973)      (4,503)      (3,321)      (7,930)
                    ----------   ----------   ----------   ----------

Income from operations 203,653      141,732      401,932      286,258
Interest expense, net
 of interest
  capitalized          (58,470)     (63,189)    (119,852)    (127,415)
Loss on equity interests
 in subsidiaries            --       (5,410)          --       (5,040)
Other (expense) income,
 including interest
  income                  (887)       6,173        1,035         (305)
                    ----------   ----------   ----------   ----------
Income before
 income taxes and
  minority interests   144,296       79,306      283,115      153,498
Provision for
 income taxes          (54,607)     (29,026)    (104,088)     (55,837)
Minority interests      (3,573)      (2,417)      (7,750)      (5,587)
                    ----------   ----------   ----------   ----------

Income before
 extraordinary loss and
  cumulative effect of change
   in accounting
    principle           86,116       47,863      171,277       92,074
Extraordinary loss, net
 of tax benefit of $71      --           --           --         (131)
Cumulative effect
 of change in accounting
  principle, net of tax
   benefit of $2,831        --           --      (91,169)          --
                    ----------   ----------   ----------   ----------

   Net income          $86,116      $47,863      $80,108      $91,943
                    ==========   ==========   ==========   ==========

Earnings per share - basic
Before extraordinary
 loss and cumulative
  effect of change in
   accounting principle  $0.76        $0.41        $1.52        $0.80
Extraordinary loss,
 net of tax                 --           --           --           --
Cumulative effect
 of change in accounting
  principle, net            --           --        (0.81)          --
                    ----------   ----------   ----------   ----------
  Net income             $0.76        $0.41        $0.71        $0.80
                    ==========   ==========   ==========   ==========

Earnings per share - diluted
Before extraordinary loss
 and cumulative effect
  of change in
   accounting principle  $0.75        $0.40        $1.50        $0.78
Extraordinary loss,
 net of tax                 --           --           --           --
Cumulative effect
 of change in accounting
  principle, net            --           --        (0.80)          --
                    ----------   ----------   ----------   ----------
  Net income             $0.75        $0.40        $0.70        $0.78
                    ==========   ==========   ==========   ==========

Proforma earnings per share - basic
Before
 extraordinary loss      $0.76        $0.46        $1.52        $0.89
Extraordinary loss, net     --           --           --           --
Cumulative effect of change
 in accounting
  principle, net            --           --        (0.81)          --
                    ----------   ----------   ----------   ----------
  Net income             $0.76        $0.46        $0.71        $0.89
                    ==========   ==========   ==========   ==========

Proforma earnings per share - diluted
Before
 extraordinary loss      $0.75        $0.45        $1.50        $0.88
Extraordinary loss,
 net of tax                 --           --           --           --
Cumulative effect of change
 in accounting
  principle, net            --           --        (0.80)          --
                    ----------   ----------   ----------   ----------
  Net income             $0.75        $0.45        $0.70        $0.88
                    ==========   ==========   ==========   ==========
Weighted average
 common shares
  outstanding          112,688      116,124      112,281      115,382
                    ==========   ==========   ==========   ==========
Weighted average
 common and common
  equivalent shares
   outstanding         115,148      119,026      114,631      117,892
                    ==========   ==========   ==========   ==========

(/) See note (a) on Supplemental Operating Information.


                     HARRAH'S ENTERTAINMENT, INC.
                  SUPPLEMENTAL OPERATING INFORMATION
                              (UNAUDITED)

(In thousands)

                      Second Quarter Ended        Six Months Ended
                    -----------------------   -----------------------
                      June 30,     June 30,     June 30,     June 30,
                        2002         2001        2002         2001
                    ----------   ----------   ----------   ----------

Revenues (a)
 Western Region       $328,112     $283,341     $637,192     $568,870
 Eastern Region        193,923      183,799      365,950      349,686
 Central Region        492,330      388,468      975,653      786,197
 Managed                17,192       15,967       34,734       32,052
 Other                  (1,201)       1,870          520        3,816
                    ----------   ----------   ----------   ----------
   Total Revenues   $1,030,356     $873,445   $2,014,049   $1,740,621
                    ==========   ==========   ==========   ==========

Operating Profit
 Western Region        $55,735      $32,356      $98,649      $68,687
 Eastern Region         56,012       48,599       97,421       85,887
 Central Region        101,076       81,934      219,204      170,213
 Managed                15,354       12,431       29,814       26,004
 Other                  (8,422)      (8,907)     (20,191)     (15,151)
                    ----------   ----------   ----------   ----------
   Total Operating
    Profit            $219,755     $166,413     $424,897     $335,640
                    ==========   ==========   ==========   ==========

Property EBITDA (b)
 Western Region        $84,750      $58,435     $157,279     $120,777
 Eastern Region         71,878       62,452      128,811      112,865
 Central Region        129,830      107,786      275,706      220,645
 Managed                15,364       12,463       29,893       26,069
 Other                  (5,069)      (6,392)     (13,759)     (10,256)
                    ----------   ----------   ----------   ----------
   Total Property
    EBITDA            $296,753     $234,744     $577,930     $470,100
                    ==========   ==========   ==========   ==========

Project opening and other
 nonrecurring costs
  Project opening costs  $(793)     $(2,108)     $(1,669)     $(4,267)
  Writedowns, reserves and
   recoveries           (2,180)      (1,163)      (1,652)        (931)
  Venture restructuring
   costs                    --       (1,232)          --       (2,732)
                    ----------   ----------   ----------   ----------
   Total               $(2,973)     $(4,503)     $(3,321)     $(7,930)
                    ==========   ==========   ==========   ==========

    (a) New accounting guidance issued in and effective for first
        quarter 2001 requires that the cost of the cash-back component
        of the Company's Total Rewards program be treated as a
        reduction of revenues. Previously, these costs had been
        treated as a casino expense. The new guidance impacts only the
        income statement classification of these costs. It does not
        impact operating profit or Property EBITDA. The prior year's
        results have been restated to reflect the impact of
        implementing this new guidance.

    (b) Property EBITDA (earnings before interest, taxes,
        depreciation and amortization) consists of Operating Profit
        before depreciation and amortization expenses. Property EBITDA
        is a supplemental financial measure used by management, as
        well as industry analysts, to evaluate our operations.
        However, Property EBITDA should not be construed as an
        alternative to Income from operations (as an indicator of our
        operating performance) or to Cash flows from operations (as a
        measure of liquidity) as determined in accordance with
        generally accepted accounting principles. All companies do not
        calculate EBITDA in the same manner. As a result, Property
        EBITDA as presented by our Company may not be comparable to
        similarly titled measures presented by other companies.


                      HARRAH'S ENTERTAINMENT,INC.
                       SUPPLEMENTAL INFORMATION
                              (UNAUDITED)

Computation of diluted earnings per share
 excluding items not typically included
 in analyst estimates

(In thousands)

                           Second Quarter Ended     Six Months Ended
                          ---------------------- ---------------------
                            June 30,    June 30,   June 30,   June 30,
                              2002        2001      2002        2001
                          ---------- ---------- ---------- -----------

Income before taxes
 and minority interests     $144,296    $79,306   $283,115   $153,498
Add/(deduct):
 Reserves for
  New Orleans casino              --         --         --      2,322
 Project opening costs
  and other
   nonrecurring items          2,973      4,503      3,321      7,930
 Incremental riverboat
  depreciation                    --      3,844         --      6,237
 Settlement of litigation         --         --       (931)        --
 ESSP incentive
  interest expense                --      2,742         --      2,742
 Loss on equity interests      2,077      5,410      2,077      5,040
                          ---------- ---------- ---------- ----------
Adjusted income before taxes
 and minority interests      149,346     95,805    287,582    177,769
Provision for income taxes   (56,560)   (35,254)  (105,776)   (64,999)
Minority interests            (3,573)    (2,417)    (7,750)    (5,587)
                          ---------- ---------- ---------- ----------

Adjusted income before
  extraordinary loss          89,213     58,134    174,056    107,183

Proforma adjustment:
 Add back amortization of
  intangible assets with
   infinite lives                 --      5,697         --     11,299
                          ---------- ---------- ---------- ----------
Proforma adjusted income
 before extraordinary loss   $89,123    $63,831   $174,056   $118,482
                          ========== ========== ========== ==========

Diluted earnings per share
 before extraordinary loss,
  as adjusted                  $0.77      $0.49      $1.52      $0.91
                          ========== ========== ========== ==========

Proforma diluted earnings per
 share before extraordinary
  loss, as adjusted            $0.77      $0.54      $1.52      $1.00
                          ========== ========== ========== ==========

Weighted average common and
 common equivalent shares
  outstanding                115,148    119,026    114,631    117,892
                          ========== ========== ========== ==========



----------------------------------------------
Contact: 
     Harrah's Entertainment, Inc.
     Charles Atwood, 702/407-6406 (investors)
     Gary Thompson, 702/407-6529 (media)