Press Releases 2004

Lions Gate Entertainment Reports Second Quarter Revenues of $231.1 Million, Net Income of $8.3 Million and EBITDA of $15.4 Million

Nov. 09, 2004

Lions Gate Entertainment (NYSE and TSX: LGF), the premier independent producer and distributor of filmed entertainment, reported revenues of $231.1 million and EBITDA (earnings before interest, interest rate swap mark-to-market, income taxes, depreciation and minority interests) of $15.4 million for the second quarter of fiscal 2005.

Second quarter revenue of $231.1 million increased 148% compared to $93.1 million in the prior year second quarter. EBITDA of $15.4 million increased 711% from $1.9 million in the second quarter of fiscal 2004. Net income for the second quarter was $8.3 million, or basic earnings per share of $0.09 on 96.3 million weighted average common shares outstanding (diluted income per share of $0.08), compared to a net loss of $0.3 million, or loss per share of $0.01 on 59.5 million weighted average common shares outstanding (after giving effect to the Series A preferred share dividends and accretion on the Series A preferred shares), in the prior year second quarter.

The nationwide theatrical releases of OPEN WATER and THE COOKOUT along with the continued success of FAHRENHEIT 9/11 were leading revenue drivers for the quarter. Video releases including THE PUNISHER, DIRTY DANCING HAVANA NIGHTS, GODSEND, BARBIE AS THE PRINCESS AND THE PAUPER and the hit NBC comedy series WILL & GRACE Season 3 were significant revenue contributors. Deliveries of Lions Gate Television's product included one-hour series THE DEAD ZONE and MISSING, plus movie of the week, BABY FOR SALE.

"This quarter is an excellent example of the Lions Gate model. We have profitable revenue drivers in all our core businesses continuing to build the deepest content library in the independent space," said Lions Gate Chief Executive Officer Jon Feltheimer. "We are also delighted with the recent results of our hit film, SAW, which will be reflected in subsequent quarters and fiscal 2006."

Motion picture revenue of $202.8 million increased 205% from $66.5 million in the prior year second quarter. Lions Gate Films scored with the box office hit FAHRENHEIT 9/11 and OPEN WATER and with an exceptionally strong DVD performance of THE PUNISHER, further increasing that film's franchise potential. BARBIE AS THE PRINCESS AND THE PAUPER was also a successful video and DVD release, and the diversification of Lions Gate's fast-growing home entertainment operations was underscored by the strong performance of third-party product such as NBC's hit comedy WILL & GRACE Season 3 and ALF.

Television production revenue of $26.9 million increased 8% from $24.9 million in the prior year second quarter as Lions Gate Television demonstrated its strength as a leading independent supplier of one-hour dramatic series and nonfiction programming to top cable networks. During the quarter, the Company delivered domestically a total of 18 hours of its two successful dramatic series, THE DEAD ZONE for USA Networks and MISSING for Lifetime Networks.

Lions Gate senior management will hold its analyst and investor conference call to discuss its second quarter financial results at 6:00 A.M. PT/9:00 A.M. ET tomorrow, November 10, 2004. Interested parties may participate live in the conference call by calling 1-888-428-4479 (1-651-224-7558 outside the U.S. and Canada). A full digital replay will be available from tomorrow afternoon, Wednesday, November 10, through Wednesday, November 17, by dialing 1-800-475-6701 (1-320-365-3844 outside the U.S. and Canada) and using access code #751607.

Lions Gate is the premier independent producer and distributor of motion pictures, television programming, home entertainment, family entertainment and video-on-demand content. Its prestigious and prolific library of approximately 8000 titles is one of the largest in the entertainment industry. The Lions Gate brand name is synonymous with original, daring, quality entertainment in markets around the globe.

                               www.lgf.com

   NYSE and TSX: LGF

   For further information, please contact:
   Peter D. Wilkes          Russell D. Nelson
   310-255-3726             310-255-3858
   [email protected]          [email protected]

The matters discussed in this press release include forward-looking statements. Such statements are subject to a number of risks and uncertainties. Actual results in the future could differ materially and adversely from those described in the forward-looking statements as a result of various important factors, including risk factors as set forth in our Form 8-K filed with the Securities and Exchange Commission on September 28, 2004. The Company undertakes no obligation to publicly release the result of any revisions to these forward-looking statements that may be made to reflect any future events or circumstances.

                      LIONS GATE ENTERTAINMENT CORP.
                  CONDENSED CONSOLIDATED BALANCE SHEETS

                                                   Sept. 30,     March 31,
                                                     2004          2004
                                                 (Unaudited)     (Audited)
                                              (All amounts in thousands of
                                               U.S. dollars, except share
                                                         amounts)
                              ASSETS
   Cash and cash equivalents                        $5,535         $7,089
   Accounts receivable, net of reserve for
    video returns and other allowances of
    $62,291 (2004 - $55,146) and provision
    for doubtful accounts of $9,250
    (2004 - $11,702)                               171,529        129,245
   Investment in films and television
    programs                                       368,875        406,170
   Property and equipment                           29,155         29,661
   Goodwill                                        171,031        166,804
   Other assets                                     21,733         23,714
                                                  $767,858       $762,683
                            LIABILITIES
   Bank loans                                     $262,610       $326,174
   Accounts payable and accrued
    liabilities                                    148,107        129,724
   Film obligations                                156,752        114,068
   Subordinated notes                               65,000         65,000
   Mortgages payable                                18,903         19,041
   Deferred revenue                                 36,222         38,932
   Minority interests                                  163            135
                                                   687,757        693,074
   Commitments and Contingencies
                       SHAREHOLDERS' EQUITY
   Common shares, no par value,
    500,000,000 shares authorized, 96,435,405
    and 93,615,896 shares issued and outstanding   292,048        279,576
   Series B preferred shares (10 shares
    issued and outstanding)                             --             --
   Accumulated deficit                            (205,714)      (202,582)
   Accumulated other comprehensive loss             (6,233)        (7,385)
                                                    80,101         69,609
                                                  $767,858       $762,683


                      LIONS GATE ENTERTAINMENT CORP.
        UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

                                  Three     Three        Six        Six
                                  Months    Months      Months     Months
                                  Ended     Ended       Ended      Ended
                                Sept. 30,  Sept. 30,  Sept. 30,  Sept. 30,
                                   2004      2003        2004       2003
                                     (All amounts in thousands of U.S.
                                    dollars, except per share amounts)

   Revenues                     $231,064   $93,051    $419,788   $146,386
   Expenses:
     Direct operating             94,262    48,140     175,072     70,596
     Distribution and marketing  104,217    34,638     202,283     68,250
     General and administration   17,850     8,039      34,977     14,347
     Depreciation                    714       488       1,389      1,030
        Total expenses           217,043    91,305     413,721    154,223
   Operating Income (Loss)        14,021     1,746       6,067    (7,837)
   Other Expenses:
     Interest                      5,652     2,149      11,076      4,209
     Interest rate swaps
      mark-to-market                  71      (576)     (1,989)      (262)
     Minority interests              144        --          21         --
     Other income                   (825)       --        (825)        --
        Total other expenses       5,042     1,573       8,283      3,947
   Income (Loss) Before Equity
    Interests and Income Taxes     8,979       173      (2,216)   (11,784)
   Equity interests                 (200)     (356)       (200)    (1,011)
   Income (Loss) Before Income
    Taxes                          8,779      (183)     (2,416)   (12,795)
   Income tax provision             (449)      (91)       (716)      (231)
   Net Income (Loss)               8,330      (274)     (3,132)   (13,026)
   Dividends on Series A
    preferred shares                  --      (127)         --       (254)
   Accretion and amortization on
    Series A preferred shares         --      (147)         --       (502)
   Net Income (Loss) Available
    to Common Shareholders        $8,330     $(548)    $(3,132)  $(13,782)
   Basic Income (Loss) Per
    Common Share                   $0.09    $(0.01)     $(0.03)    $(0.26)
   Diluted Income (Loss) Per
    Common Share                   $0.08    $(0.01)     $(0.03)    $(0.26)


                          LIONS GATE ENTERTAINMENT CORP.
     UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY

                                                           Series B
                                     Common Shares     Preferred Shares
                                   Number    Amount    Number     Amount
                               (All amounts in thousands of U.S. dollars,
                                          except share amounts)

  Balance at March 31,2003       43,231,921  $159,549     10         $--
  Issuance of common shares      44,951,056   103,176
  Exercise of stock options         955,562     2,609
  Exercise of warrants              275,400     1,377
  Modification of stock
   options                               --       815
  Modification of warrants               --     2,031
  Redemption of Series A
   preferred shares                      --       566
  Conversion of Series A
   preferred shares               4,201,957     9,453
  Net loss available to
   common shareholders
  Foreign currency
   translation adjustments
  Net unrealized gain on
   foreign exchange contracts
  Balance at March 31, 2004      93,615,896   279,576     10          --
  Exercise of stock options         783,655     2,008
  Exercise of warrants            2,020,050    10,100
  Issued to directors for
   services                          15,804       137
  Modification of stock
   options                               --       227
  Net loss available to
   common shareholders
  Foreign currency
   translation adjustments
  Net unrealized loss on
   foreign exchange
   contracts
  Balance at September 30,
   2004                          96,435,405  $292,048     10         $--


                                                 Accumulated
                                                   Other
                                 Accumulated    Comprehensive
                                   Deficit          Loss         Total
                             (All amounts in thousands of U.S. dollars,
                                       except share amounts)

  Balance at March 31, 2003      $(108,350)       $(7,567)      $43,632
  Issuance of common shares                                     103,176
  Exercise of stock options                                       2,609
  Exercise of warrants                                            1,377
  Modification of stock
   options                                                          815
  Modification of warrants                                        2,031
  Redemption of Series A
   preferred shares                                                 566
  Conversion of Series A
   preferred shares                                               9,453
  Net loss available to
   common shareholders             (94,232)                     (94,232)
  Foreign currency
   translation adjustments                           (440)         (440)
  Net unrealized gain on
   foreign exchange contracts                         622           622
  Balance at March 31, 2004       (202,582)        (7,385)       69,609
  Exercise of stock options                                       2,008
  Exercise of warrants                                           10,100
  Issued to directors for
   services                                                         137
  Modification of stock
   options                                                          227
  Net loss available
   to common shareholders           (3,132)                      (3,132)
  Foreign currency
   translation adjustments                          1,518         1,518
  Net unrealized loss on
   foreign exchange contracts                        (366)         (366)
  Balance at September 30,
   2004                          $(205,714)       $(6,233)      $80,101


                      LIONS GATE ENTERTAINMENT CORP.
        UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

                                                  Six Months    Six Months
                                                    Ended         Ended
                                                  Sept. 30,     Sept. 30,
                                                     2004          2003
                                                (All amounts in thousands
                                                     of U.S. dollars)

   Operating activities:
   Net income (loss)                               $(3,132)      $(13,026)
   Adjustments to reconcile net income (loss)
    to net cash provided by (used in)
    operating activities:
     Depreciation of property and equipment          1,389          1,030
     Amortization of deferred financing costs        1,700            698
     Amortization of films and television
      programs                                     124,370         55,770
     Amortization of intangible asset                1,096             --
     Gain on disposition                              (666)            --
     Interest rate swaps mark-to-market             (1,989)          (262)
     Stock based compensation                          364            186
     Minority interests                                 21             --
     Equity interests                                  200          1,011
   Changes in operating assets and liabilities:
     Accounts receivable, net                      (42,889)       (20,041)
     Increase in investment in films and
      television programs                          (83,830)       (71,234)
     Other assets                                      (19)        (1,861)
     Future income taxes                                --           (232)
     Accounts payable and accrued liabilities       16,003         11,314
     Film obligations                               39,003          7,442
     Deferred revenue                               (2,282)         2,453
   Net cash flows provided by (used in)
    operating activities                            49,339        (26,752)
   Financing activities:
   Issuance of common shares                        12,108         30,765
   Redemption of Series A preferred shares              --        (18,090)
   Dividends paid on Series A preferred shares          --           (254)
   Financing fees                                   (1,221)            --
   Increase (decrease) in bank loans               (63,663)        20,181
   Decrease in production loans                         --            (54)
   Decrease in debt                                   (840)        (7,492)
   Net cash flows provided by (used in)
    financing activities                           (53,616)        25,056
   Investing activities:
   Cash received from disposition, net                 882             --
   Purchase of property and equipment                 (175)          (235)
   Net cash flows provided by (used in)
    investing activities                               707           (235)
   Net change in cash and cash equivalents          (3,570)        (1,931)
   Foreign exchange effect on cash                   2,016            674
   Cash and cash equivalents -- beginning of
    period                                           7,089          6,851
   Cash and cash equivalents -- end of period       $5,535         $5,594


                        LIONS GATE ENTERTAINMENT CORP.
             RECONCILIATION OF NET INCOME (LOSS) TO CANADIAN GAAP

                                             Net Income (Loss)
                                    Three     Three      Six        Six
                                    Months    Months    Months     Months
                                    Ended     Ended     Ended      Ended
                                  Sept. 30,  Sept. 30,  Sept. 30,  Sept. 30,
                                     2004      2003      2004       2003
                                (All amounts in thousands of U.S. dollars)

   As reported under U.S. GAAP      $8,330    $(274)  $(3,132)  $(13,026)
   Adjustment for capitalized
    pre-operating costs                 --     (154)       --       (308)
   Adjustment for interest
    rate swaps                        (158)    (576)     (316)      (262)
   Adjustment for accretion on
    subordinated notes                (618)      --    (1,236)        --
   Adjustment for amortization of
    subordinated notes issue costs      39       --        75         --
   Stock based compensation            227      186       227        186
   Adjustment for amortization of
    debt financing costs                84       --       168         --
   Net Income (Loss) under
    Canadian GAAP                   $7,904    $(818)  $(4,214)  $(13,410)

   On March 29, 2004, the new British Columbia Business Corporations Act
   came into force, which allows the Company to prepare its financial
   statements either under Canadian or U.S. GAAP.  The Company has elected
   to prepare financial statements under U.S. GAAP commencing April 1, 2004.


                        LIONS GATE ENTERTAINMENT CORP.
                RECONCILIATION OF EBITDA TO NET INCOME (LOSS)

                                 Three      Three       Six       Six
                                Months     Months      Months    Months
                                 Ended      Ended       Ended     Ended
                               Sept. 30,  Sept. 30,   Sept. 30, Sept. 30,
                                 2004       2003        2004      2003
                               (All amounts in thousands of U.S. dollars)

   EBITDA, as defined           $15,360    $1,878      $8,081    $(7,818)
   Depreciation                    (714)     (488)     (1,389)    (1,030)
   Interest                      (5,652)   (2,149)    (11,076)    (4,209)
   Interest rate swaps
    mark-to-market                  (71)      576       1,989        262
   Minority interests              (144)       --         (21)        --
   Income tax provision            (449)      (91)       (716)      (231)
   Net income (loss)             $8,330     $(274)    $(3,132)  $(13,026)

   EBITDA is defined as earnings before interest, interest rate swaps
   mark-to-market, income tax provision, depreciation and minority
   interests.

   EBITDA is a non-GAAP financial measure.  Management believes EBITDA to be
   a meaningful indicator of our performance that provides useful
   information to investors regarding our financial condition and results of
   operations.  Presentation of EBITDA is consistent with our past practice,
   and EBITDA is a non-GAAP financial measure commonly used in the
   entertainment industry and by financial analysts and others who follow
   the industry to measure operating performance.  While management
   considers EBITDA to be an important measure of comparative operating
   performance, it should be considered in addition to, but not as a
   substitute for, operating income (loss), net income (loss) and other
   measures of financial performance reported in accordance with GAAP.
   EBITDA does not reflect cash available to fund cash requirements.  Not
   all companies calculate EBITDA in the same manner and the measure as
   presented may not be comparable to similarly titled measures presented by
   other companies.

SOURCE: Lions Gate Entertainment

CONTACT: Peter D. Wilkes, +1-310-255-3726, [email protected], or Russell
D. Nelson, +1-310-255-3858, [email protected], both of Lions Gate Entertainment

Web site: http://www.lgf.com/

This site and the matters discussed and/or posted hereto may include forward-looking statements, including those regarding certain plans, expectations, goals, projections, trends and statements about the prospects of our business, our plans, objectives, expectations and intentions, and other statements that are not historical facts. Such statements are subject to a number of risks and uncertainties. Actual results in the future could differ materially and adversely from those described in the forward-looking statements as a result of various factors, including the risk factors set forth in our reports filed with the Securities and Exchange Commission, including in our most recent Annual Report on Form 10-K and Quarterly Reports on Forms 10-Q. The company undertakes no obligation to publicly release the result of any revisions to these forward-looking statements that may be made to reflect any future events or circumstances.