Assumptions and Methodology Casino City’s North American Gaming Almanac 1011 Appendix A: Assumptions and Methodology Introduction This Appendix summarizes the economic assumptions and the underlying methodology used to calculate the financial information presented in Casino City’s North American Gaming Almanac. Our philosophy in the body of this almanac is to fully disclose the underlying financial data and sources within each jurisdiction. This Appendix extends this philosophy by clearly presenting the techniques we have used to manipulate the raw data to present financial summary information. Six major topic areas are covered in this Appendix. They include currency conversion, inflation adjustment, revenue estimates based on industry averages, Indian gaming revenue, calendar year revenue calculations, and missing data estimates. Currency Conversion Financial data for Canadian provinces and territories is reported in the native currency of Canadian dollars and also in United States dollars. The United States dollar figures are used for comparative purposes, and to allow aggregate totals to be computed that include both the United States and Canada. The raw currency conversion rate data used in the preparation of this almanac was provided by Open Exchange Rates and is available on their website at www.openexchangerates.org. Canadian financial data for a particular time period is converted to United States dollars using the arithmetic mean, or average, of the daily exchange rates during the time period. For example, the daily exchange rates for December 2025 are as follows: 1 December 2025 0.7142 2 December 2025 0.7158 3 December 2025 0.7167 4 December 2025 0.7163 5 December 2025 0.7232 6 December 2025 0.7231 7 December 2025 0.7228 8 December 2025 0.7221 9 December 2025 0.7222 10 December 2025 0.7252 11 December 2025 0.7258 12 December 2025 0.7258 13 December 2025 0.7257 14 December 2025 0.7263 15 December 2025 0.7262 16 December 2025 0.7270 17 December 2025 0.7255 18 December 2025 0.7258 19 December 2025 0.7249 20 December 2025 0.7250 21 December 2025 0.7251 22 December 2025 0.7273 23 December 2025 0.7307 24 December 2025 0.7312 25 December 2025 0.7313 26 December 2025 0.7309 27 December 2025 0.7309 28 December 2025 0.7316 29 December 2025 0.7306 30 December 2025 0.7302 31 December 2025 0.7286 Using this raw exchange rate data, a monthly average exchange rate of 0.725408 is calculated for December 2025. Thus, revenue of CAD 10,000.00 in December 2025 is considered equivalent to USD 7,254.08 that month. The following table summarizes the monthly average exchange rate between Canadian and United States dollars for January 2004 through December 2025. January 2004 0.771416 January 2005 0.817178 February 2004 0.751694 February 2005 0.806997 March 2004 0.752566 March 2005 0.822385 April 2004 0.746982 April 2005 0.809623 May 2004 0.726267 May 2005 0.796560 June 2004 0.736315 June 2005 0.805893 July 2004 0.756489 July 2005 0.817117 August 2004 0.761498 August 2005 0.829647 September 2004 0.775491 September 2005 0.848507 October 2004 0.801740 October 2005 0.849555 November 2004 0.836831 November 2005 0.845897 December 2004 0.820588 December 2005 0.860740 January 2006 0.863416 January 2007 0.851058 February 2006 0.870017 February 2007 0.854241 March 2006 0.864447 March 2007 0.855756 April 2006 0.873993 April 2007 0.881137 May 2006 0.900980 May 2007 0.912574 June 2006 0.897942 June 2007 0.938703 July 2006 0.887292 July 2007 0.951332 August 2006 0.893301 August 2007 0.945142 September 2006 0.896534 September 2007 0.974477 October 2006 0.886919 October 2007 1.025975 November 2006 0.880359 November 2007 1.037490 December 2006 0.867433 December 2007 0.999073 January 2008 0.990025 January 2009 0.816644 February 2008 0.999574 February 2009 0.803066 March 2008 0.998336 March 2009 0.792527 April 2008 0.986780 April 2009 0.816665 May 2008 1.000095 May 2009 0.869609 June 2008 0.984180 June 2009 0.887984 July 2008 0.986885 July 2009 0.889568 August 2008 0.949754 August 2009 0.920183 September 2008 0.946041 September 2009 0.924419 October 2008 0.850133 October 2009 0.947744 November 2008 0.818622 November 2009 0.943053 December 2008 0.809430 December 2009 0.948718 January 2010 0.957573 January 2011 1.005652 February 2010 0.946818 February 2011 1.013123 March 2010 0.977658 March 2011 1.023576 April 2010 0.994353 April 2011 1.044610 May 2010 0.961676 May 2011 1.033316 June 2010 0.963343 June 2011 1.022757 July 2010 0.958501 July 2011 1.046362 August 2010 0.960921 August 2011 1.018096
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