Summary of BOYD GAMING CORP

Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.

The audited consolidated balance sheets of PGL as of December 31, 2011 and December 31, 2010 , the audited consolidated statements of operations, changes in member's deficit and comprehensive income (loss), and cash flows for each of the years ended December 31, 2011, 2010, and 2009, and the notes thereto included in PGL's Annual Report on Form 10-K for the fiscal year ended December 31, 2011, filed with the SEC on March 29, 2012, are incorporated herein by reference.

Additionally, the unaudited condensed consolidated balance sheet of PGL as of September 30, 2012, the unaudited condensed consolidated statements of comprehensive income (loss) for the three months and nine months ended September 30, 2012 and 2011, the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2012 and 2011, and the unaudited condensed consolidated statement of changes in member's deficit for the nine months ended September 30, 2012, and the notes thereto included in PGL's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2012, filed with the SEC on November 2, 2012, are incorporated herein by reference.

(b) Pro Forma Financial Information.

An unaudited pro forma condensed combined balance sheet as of September 30, 2012, unaudited pro forma condensed combined statements of operations for the year ended December 31, 2011 and the nine months ended September 30, 2012, and the notes thereto, reflecting the Acquisition, are attached to this Form 8-K/A as Exhibit 99.3 and incorporated herein by reference.

These unaudited pro forma condensed combined financial statements are not necessarily indicative of the financial position or results of operations that would have occurred had the Acquisition been effected on the assumed dates. Future results may vary significantly from the results reflected in the unaudited pro forma condensed combined financial statements.

(d) Exhibits.

Exhibit
Number                                    Description

23.1         Consent of Deloitte & Touche LLP, as independent registered public
             accounting firm for Peninsula Gaming, LLC.

99.1         Peninsula Gaming, LLC's audited consolidated balance sheets as of
             December 31, 2011 and December 31, 2010 and audited consolidated
             statements of operations, changes in member's deficit and
             comprehensive income (loss), and cash flows for each of the years
             ended December 31, 2011, 2010, and 2009, and the notes thereto
             (incorporated by reference from Peninsula Gaming, LLC's Annual Report
             on Form 10-K for the fiscal year ended December 31, 2011, filed with
             the SEC on March 29, 2012).

99.2         Peninsula Gaming, LLC's unaudited condensed consolidated balance sheet
             as of September 30, 2012, unaudited condensed consolidated statements
             of comprehensive income (loss) for the three months and nine months
             ended September 30, 2012 and 2011, unaudited condensed consolidated
             statements of cash flows for the nine months ended September 30, 2012
             and 2011, and unaudited condensed consolidated statement of changes in
             member's deficit for the nine months ended September 30, 2012, and the
             notes thereto (incorporated by reference from Peninsula Gaming, LLC's
             Quarterly Report on Form 10-Q for the quarterly period ended September
             30, 2012, filed with the SEC on November 2, 2012).

99.3         Unaudited pro forma condensed combined balance sheet as of September
             30, 2012, unaudited pro forma condensed combined statements of
             operations for the year ended December 31, 2011 and the nine months
             ended September 30, 2012 and the notes thereto, reflecting the
             Company's acquisition of Peninsula Gaming, LLC.