Pinnacle Entertainment Announces First Quarter Results

- Q1 Revenue from current operations increases 22% to $134.0 million from $109.7 in Q1 00 - EBITDA from current operations of $19.4 million versus comparable Q1 EBITDA of $25.6 million - Q1 Net Loss of ($2.1) million or ($0.08) per diluted share compared with Q1 00 net income of $1.9 million or $0.07 per diluted share, when adjusted for operations sold and non-recurring items - Belterra reports revenue and EBITDA improvement each month of Q1

Press Release
May 2, 2001
GLENDALE, CA -- Pinnacle Entertainment, Inc. (NYSE: PNK) yesterday reported financial results for the fiscal first quarter ended March 31, 2001, consistent with the ranges provided in the previous release.

For the three months ended March 31, 2001, revenues from continuing operations increased 22% to $134.0 million from $109.7 million in the first quarter of 2000, due primarily to the revenues generated by the Belterra Casino Resort, which opened in Southern Indiana in the fourth quarter of last year. Earnings from continuing operations before interest, taxes, depreciation, amortization and non-recurring items (``EBITDA'') were $19.4 million for the first quarter, versus comparable EBITDA of $25.6 million in the year-ago period. The net loss for the first quarter was ($2.1) million, or ($0.08) per diluted share, compared with net income of $1.9 million, or $0.07 per diluted share, for the same period of 2000, when adjusted for operations sold and non-recurring items.

Belterra Casino Resort

``Belterra's results dramatically improved during the quarter, from January revenue of $7.3 million and an EBITDA loss of $729,000 to March revenue of $10.7 million and EBITDA of $982,000,'' said Alanis. ``Our marketing programs have begun to take hold and the warmer weather has started an improvement trend which we expect will continue''. ``During the quarter we recorded pre-opening costs of $198,000 related to the Tom Fazio-designed golf course that is slated to open in July of this year.'' ``This championship course should contribute significantly to our ability to generate increased revenues and profitability at Belterra.''

Effect of New Louisiana Dockside Gaming Legislation

``At Boomtown New Orleans, we are beginning to experience increased customer traffic as a result of the dockside legislation, which became effective on April 1, 2001,'' Alanis said. ``However, we expect the gaming tax increase to have an initial negative impact on EBIDTA at Bossier City that we anticipate will be offset beginning in late 2002 with our planned property expansion.''

Casino Magic Bossier City Casino Property

``The Bossier City gaming market is showing significant growth due to the new capacity in the marketplace,'' continued Alanis. ``As a result, we are planning major renovations and additions, which will include a new larger riverboat, new entertainment center, 300-room hotel addition and other land- based amenities. The project has a total expected cost of $115 million and will begin in the third quarter of this year with a planned fall 2002 completion. During the first quarter, new competition and flooding in the first level of the parking garage affected our visitor flow and impacted our revenues. We expect the amenities we are adding at our Bossier City property to substantially improve the property's contribution to results starting late in 2002.''

Boomtown Properties

``The company's New Orleans and Reno Boomtown properties continued to perform well during the quarter,'' said Alanis. ``At New Orleans we recaptured market share during the first quarter and expect to generate strong returns through the remainder of the year. Our property in Reno is also generating satisfying returns on the $28 million in capital investments made during 1998 and 1999.''

Casino Magic Biloxi

Alanis noted various factors that affected results at the company's Casino Magic Biloxi property. ``The settlement of a 1998 hurricane business interruption insurance claim contributed $0.8 million to first quarter 2000 revenue and EBITDA, affecting the quarter-to-quarter comparison. Additionally, continued strong competition impacted our 2001 first quarter results. However, we continue to be positive about Biloxi's potential and have positioned our operations there to capitalize on this market's future growth.''

Stock Buyback

In August of 1998, Pinnacle announced its intention to repurchase and retire up to 20% or approximately 5.3 million shares of its then issued and outstanding common stock. Through the end of the first quarter 2001, the Company had repurchased approximately one million shares at a total cost of approximately $10.9 million in connection with this program. No shares have been acquired since March 31, 2001. Under the company's most restrictive debt covenants, $9.1 million remains available for share buyback.

2001 Financial Guidance

New accounting guidelines effective in the first quarter of 2001 require the cost of cash back slot and table game promotional programs to be classified as a reduction in revenue, rather than a casino expense. Accordingly, the company's guidance and the attached table showing first quarter 2000 revenue reflects reclassifications for the new guidelines. The accounting change does not impact EBITDA, operating income or net income.

``Reflecting the recent accounting change rather than a change in operational outlook, Pinnacle is recasting its 2001 revenue forecast to between $560 and $585 million.''`` As previously announced, 2001 EBITDA is expected to be between $110 and $120 million and net income to be in the $13 to $15 million range, or $0.50 to $0.55 per diluted share.

The company now anticipates capital spending will be $95 to $100 million in 2001, including $20 million for maintenance capital expenditures. The 2001 capital expenditures reflect 2001 expansion costs for its Bossier City property of approximately $35 million, with the remaining $80 million to be incurred in 2002. Other 2001 major project capital expenditures include $12 million for a parking structure at Casino Magic Biloxi; and $10 million for improvements at Boomtown New Orleans. Capital expenditures in the range of $10 million were incurred in the first quarter of 2001.

First Quarter Conference Call

Pinnacle will be holding an investor conference call to discuss the company's financial and operating results today at 11:00 am ET. Investors will have the opportunity to listen to the conference call by dialing (703) 871-3722 or over the Internet through StreetFusion at www.streetfusion.com . To listen to the live call, please go to the web site at least fifteen minutes early to register, download, and install any necessary audio software. For those who cannot listen to the live broadcast, a replay will be available for one week on StreetFusion.

About Pinnacle Entertainment

Pinnacle Entertainment is a diversified gaming Company that owns and operates seven casinos (four with hotels) in Nevada, Mississippi, Louisiana, Indiana and Argentina, and receives lease income from two card club casinos, both in the Los Angeles metropolitan area.

(The Private Securities Litigation Reform Act of 1995 provides a ``safe harbor'' for forward-looking statements. Forward-looking information involves important risks and uncertainties that could significantly affect future results and accordingly, such results may differ from those expressed in forward-looking statements made by or on behalf of Pinnacle Entertainment. Such statements include, but are not limited to, (a) the successful operation of Pinnacle Entertainment's Belterra Casino Resort and Casino Magic Bossier City; (b) the company's expected operating performance in fiscal year 2001; (c) market growth in Louisiana and Mississippi; and (d) improving operating efficiency in fiscal year 2001. Pinnacle Entertainment cautions that these statements are qualified by important factors that could cause actual results to differ materially from those reflected by the forward-looking statements contained herein. Such factors include, but are not limited to (a) the effect of current and future weather conditions and other natural events; (b) the performance of Belterra Casino Resort, which has a limited operating history; (c) overall economic conditions; (d) maintaining adequate financing to meet strategic goals; (e) continuing regulatory approvals, (f) increased competition from casino operators with greater resources, (g) changes in the gaming markets in which Pinnacle Entertainment operates, and (h) other risks as detailed from time to time in Pinnacle Entertainment's filings with the Securities and Exchange Commission (``SEC''). For more information on the potential factors that could affect the Company's financial results, review the Company's filings with the SEC, including the Company's Annual Report on Form 10-K and Pinnacle Entertainment's other filings with the SEC.)

                         PINNACLE ENTERTAINMENT, INC
                    CONSOLIDATED STATEMENTS OF OPERATIONS
                    (in thousands, except per share data)

                                                        Three months ended
                                                            March 31,
                                                       2001             2000
                                                           (unaudited)
    Revenues:
      Belterra Casino Resort                         $26,195             $0
      Boomtown Reno                                   19,112         18,521
      Boomtown New Orleans                            25,742         24,464
      Casino Magic Biloxi                             22,715         22,825
      Casino Magic Bossier City                       32,528         36,089
      Casino Magic Argentina                           5,193          5,686
      Card Clubs and Other                             2,522          2,118
                                                     134,007        109,703

    Operations sold
      Boomtown Biloxi                                      0         16,861
      Casino Magic Bay St. Louis                           0         23,148
      Turf Paradise Race Track                             0          6,943
        Total Revenues (a)                          $134,007       $156,655

    Earnings (loss) before interest, income taxes,
      depreciation, amortization, and
      non-recurring items (EBITDA):
      Belterra Casino Resort                            $383             $0
      Boomtown Reno                                    2,367          2,576
      Boomtown New Orleans                             7,406          6,799
      Casino Magic Biloxi                              4,431          6,083
      Casino Magic Bossier City                        5,071         10,572
      Casino Magic Argentina                           2,009          2,356
      Card Clubs and Other                             2,364          2,022
      Pinnacle Entertainment Corporate                (4,600)        (4,788)
                                                      19,431         25,620

    Operations sold
      Boomtown Biloxi                                      0          3,116
      Casino Magic Bay St. Louis                           0          6,820
      Turf Paradise Race Track                             0          2,580
         EBITDA                                       19,431         38,136

    Non-recurring income (expenses):
      Gain on sale of assets                               0         23,854
      Pre-opening costs, Belterra Casino Resort         (198)        (1,743)
      Terminated merger costs                              0           (625)
         Non-recurring (expenses) income                (198)        21,486

         Subtotal                                    $19,233        $59,622


    a) New accounting guidance issued in and effective for the first quarter
    of 2001 requires that the cost of the cash back component of the Company's
    promotional casino games programs be classified as a reduction in
    revenues.These costs had previously been treated as a casino expense.The
    new guidance does not impact EBITDA, operating profit or net income. The
    prior year's results have been reclassified to reflect the impact of
    implementing this new guidance to be consistent with the 2001
    presentation.

                         PINNACLE ENTERTAINMENT, INC
               CONSOLIDATED STATEMENTS OF OPERATIONS, CONTINUED
                    (in thousands, except per share data)

                                                       Three months ended
                                                           March 31,
                                                       2001           2000
                                                          (unaudited)

    Subtotal from prior table                        $19,233        $59,622

    Depreciation and amortization
      Belterra Casino Resort                           2,990              0
      Boomtown Reno                                    1,997          1,900
      Boomtown New Orleans                             1,413          1,501
      Casino Magic Biloxi                              1,665          1,852
      Casino Magic Bossier City                        2,122          2,094
      Casino Magic Argentina                             359            406
      Card Clubs and Other                               968          1,030
      Pinnacle Entertainment Corporate                   574          1,008
                                                      12,088          9,791

    Operations sold
      Boomtown Biloxi                                      0            899
      Casino Magic Bay St. Louis                           0          1,614
      Turf Paradise Race Track                             0            287
        Depreciation and amortization                 12,088         12,591

    Operating income                                   7,145         47,031

    Interest income                                    1,848          3,189

    Interest expense, net of capitalized interest    (12,307)       (16,069)

    (Loss) Income before income taxes                 (3,314)        34,151

    Income tax benefit (expense)                       1,193        (12,239)

    Net (loss) income                                ($2,121)       $21,912

    Per common share
      Before non-recurring items-basic                ($0.08)         $0.31
      Pre-opening and terminated merger costs-basic     0.00         (0.06)
      Gain on sale of assets-basic                      0.00           0.58
        Net (loss) income-basic                       ($0.08)         $0.83

      Before non-recurring items-diluted              ($0.08)         $0.30
      Pre-opening and terminated merger costs-diluted   0.00          (0.06)
      Gain on sale of assets-diluted                    0.00           0.56
        Net (loss) income-diluted                     ($0.08)         $0.80

    Number of shares basic                            26,288         26,260
    Number of shares diluted                          26,288         27,307



                         PINNACLE ENTERTAINMENT, INC,
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                (in thousands)

                                                    March 31,   December 31,
                                                      2001            2000
                                                   (unaudited)
            Assets
    Cash and cash equivalents                       $145,025       $172,868
    Assets held for sale (a)                          12,160         12,164
    Other assets                                     178,629        182,725
    Fixed assets                                     593,309        593,718
      Total assets                                  $929,123       $961,475

           Liabilities and Stockholders' Equity
    Liabilities                                      $74,895        $99,705
    Notes payable                                    499,933        500,594
      Total liabilities                              574,828        600,299

    Stockholders' equity                             354,295        361,176
      Total liabilities and stockholders' equity    $929,123       $961,475


    (a) Assets held for sale at March 31, 2001 and December 31, 2000 is
        surplus land in California.



SOURCE: Pinnacle Entertainment, Inc.