v2.4.0.6

CONSOLIDATED BALANCE SHEETS (USD $)	Jan. 31, 2012	Jan. 31, 2011
CURRENT ASSETS
Cash and Equivalents	$ 2,638,676	$ 1,485,148
Restricted Cash	741,480	1,762,396
Accounts Receivable	143,739	209,737
Inventories	140,311	122,228
Prepaid Expenses and Other	517,161	359,758
Total Current Assets	4,181,367	3,939,267
Property and Equipment, net of accumulated depreciation and amortization	1,812,334	2,454,488
Other	325,304	303,774
Total Assets	6,319,005	6,697,529
Current Liabilities
Short-Term Debt, net of amortized discount of $47,889	0	452,111
Current Portion of Long-Term Debt	1,121,287	170,604
Accounts Payable	451,257	1,624,448
Accrued Expenses	663,085	607,081
Unpaid Winning Tickets	548,313	604,053
Customer Deposits and Other	1,577,213	1,382,553
Total Current Liabilities	4,361,155	4,840,850
Other Liabilities
Long-Term Debt, less current portion	6,899,280	2,793,749
Warrant Liability	408,000	250,294
Other	500,580	242,127
Total Other liabilities	7,807,860	3,286,170
Redeemable Series A Preferred Stock (3,238 shares)	323,800	323,800
Total Liabilities	12,492,815	8,450,820
STOCKHOLDERS' EQUITY (DEFICIENCY)
Series A Preferred Stock-10% Cumulative; $100.00 Par And Liquidation Value; 18,924 Shares Authorized; 10,924 Shares Outstanding	1,092,400	1,092,400
Common Stock-$0.01 Par Value; 25,000,000 Shares Authorized; 8,404,879 Shares Issued And Outstanding	84,049	84,049
Additional Paid-In Capital	13,320,758	13,010,578
Deficit	(20,343,524)	(15,612,825)
Treasury Stock, At Cost (61,100 shares)	(327,493)	(327,493)
Total Stockholders' Equity (Deficiency)	(6,173,810)	(1,753,291)
Total Liabilities and Stockholders' Equity (Deficiency)	$ 6,319,005	$ 6,697,529

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Refundable consideration, usually cash, held by the entity pending satisfactory completion of the entity's obligations or pending the closing of a contract.

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Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.

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Total of the portions of the carrying amounts as of the balance sheet date of long-term debt, which may include notes payable, bonds payable, debentures, mortgage loans, and commercial paper, which are scheduled to be repaid within one year or the normal operating cycle, if longer, and after deducting unamortized discount or premiums, if any.

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Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.

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-Name Accounting Research Bulletin (ARB)

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-Name Regulation S-X (SX)

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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AMERICAN WAGERING INC 10-K