Company: ACEL
Filing Date: 2025-03-03
Form Type: 10-K
Source: 0001698991-25-000011
Chunk: 38

Company: Accel Entertainment, Inc.
Filing Date: 2025-03-03
Form: 10-K
Item: Item 16
Chunk 38
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3, 2025Gordon Rubenstein/s/ Kathleen PhilipsDirectorMarch 3, 2025Kathleen Philips/s/ David W. RuttenbergDirectorMarch 3, 2025David W. Ruttenberg/s/ Eden GodsoeDirectorMarch 3, 2025Eden Godsoe/s/ Kenneth B. RotmanDirectorMarch 3, 2025Kenneth B. Rotman/s/ Dee RobinsonDirectorMarch 3, 2025Dee Robinson

54

INDEX TO FINANCIAL STATEMENTS

ACCEL ENTERTAINMENT, INC.

Report of Independent Registered Public Accounting FirmF-2Consolidated Statements of Operations and Comprehensive Income F-4Consolidated Balance SheetsF-5Consolidated Statements of Temporary Equity and Stockholders’ EquityF-6Consolidated Statements of Cash FlowsF-7Notes to Consolidated Financial StatementsF-9

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors

Accel Entertainment, Inc.:

Opinion on the Consolidated Financial Statements and Internal Control Over Financial Reporting

We have audited the accompanying consolidated balance sheets of Accel Entertainment, Inc. and subsidiaries (the Company) as of December 31, 2024 and 2023, the related consolidated statements of operations and comprehensive income, temporary equity and stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2024, and the related notes (collectively, the consolidated financial statements). We also have audited the Company’s internal control over financial reporting as of December 31, 2024 based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2024, in conformity with U.S. generally accepted accounting principles. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2024 based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Tread