Press Releases 2005

Lions Gate Reports Fiscal 2006 Second Quarter Revenue of $212.6 Million, Net Loss of $14.1 Million and Free Cash Flow of $6.1 Million

Nov. 09, 2005

Lions Gate Entertainment (NYSE: LGF) Toronto, the premier independent filmed entertainment production and distribution studio, today reported $212.6 million in revenues, net loss of $14.1 million, EBITDA (earnings before interest expense, interest rate swaps mark-to-market, interest income, income tax provision, depreciation and minority interests) of negative $9.3 million and free cash flow of $6.1 million for its fiscal 2006 second quarter ended September 30, 2005.

Revenue of $212.6 million decreased $18.5 million, or 8.0%, compared to $231.1 million in the prior year's quarter. Net loss of $14.1 million, or loss per share of $0.14 on 102.4 million weighted average common shares outstanding, compared to net income of $8.3 million, or basic income per share of $0.09, on 96.3 million weighted average common shares outstanding, in the prior year's quarter. EBITDA of negative $9.3 million compared to EBITDA of $15.4 million for the three months ended September 30, 2004, and free cash flow of positive $6.1 million compared to free cash flow of $9.8 million in the prior year's quarter.

The Company noted that it spent approximately $35 million to market and distribute two wide release films, Lord of War and The Devil's Rejects, contributing to a $26 million loss on those films in the quarter. Lions Gate expects that both Lord of War and The Devil's Rejects will be profitable after release in their DVD and pay television windows.

Principal revenue drivers during the second quarter were the theatrical releases Lord of War and The Devil's Rejects, the DVD titles Crash, Barbie™ And The Magic of Pegasus and State Property 2 along with continuing sales of Diary of A Mad Black Woman, released late in the first quarter, international sales of The Final Cut and The Devil's Rejects and domestic deliveries of the one-hour drama series Wildfire (ABC Family), Missing (Lifetime) and The Dead Zone (USA) as well as the critically-acclaimed half-hour drama series Weeds (Showtime).

"As usual, our fiscal year will be heavily backloaded, especially with the powerful theatrical box office performance and anticipated strong DVD sales of Saw II," said Lions Gate Chief Executive Officer Jon Feltheimer. "The second half of our year will be driven by a very exciting theatrical slate, coupled with an expected increase in library sales, forecasted strong seasonal home entertainment DVD revenues in the third quarter and ongoing growth of our television operations."

Saw II has grossed approximately $62 million at the domestic box office in its first 12 days of release, achieving the biggest-grossing opening weekend in Lions Gate's history, and already eclipsing the $55.2 million domestic box office total of the original Saw. The Company also noted that it anticipates that five of its seven wide release theatrical films fiscal year-to-date will ultimately be profitable -- Crash, The Devil's Rejects, Lord of War, Waiting and Saw II. Remaining wide releases on Lions Gate's fiscal 2006 slate include the Usher film In The Mix, the horror film Hostel, directed by Eli Roth and presented by Quentin Tarantino, and the next film in the Company's Tyler Perry franchise, Tyler Perry's Madea's Family Reunion.

Lions Gate also reported that its filmed entertainment backlog at September 30, 2005 was $129.4 million, which represents future revenue not yet recorded from executed contracts for the television exhibition and international sales of titles such as Diary of A Mad Black Woman, Saw II, Crash, In The Mix and the television series Missing.

For the six months ended September 30, 2005, Lions Gate reported revenues of $406.8 million, down 3.1% compared to $419.8 million for the first six months of fiscal 2005. Net loss for the six months was $35.9 million, or loss per share of $0.35 on 102.1 million weighted average common shares outstanding, compared to net loss of $3.1 million for the prior year's first six months or loss per share of $0.03 on 95.6 million weighted average common shares outstanding. EBITDA of negative $26.1 million for the first six months of fiscal 2006 compared to EBITDA of $8.1 million for the first six months of fiscal 2005. Six-month free cash flow of $35.6 million compared to free cash flow of $49.2 million in the prior year's first six months.

Lions Gate senior management will hold its analyst and investor conference call to discuss its fiscal 2006 second quarter financial results at 9:00 AM ET/6:00 AM PT tomorrow, Thursday, November 10, 2005. Interested parties may participate live in the conference call by calling 1-888-428-4480 (1-612-288-0318 outside the U.S. and Canada). A full digital replay will be available from Thursday morning, November 10, through Thursday, November 17, by dialing 1-800-475-6701 (1-320-365-3844 outside the U.S. and Canada) and using access code #799775.

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 is a valuable source of stable, recurring revenue and is a foundation for the growth of the Company's core businesses. The Lions Gate brand name is synonymous with original, daring, quality entertainment in markets around the globe. www.lgf.com

  For further information, contact:

  Peter D. Wilkes
  310-255-3726
  [email protected]

The matters discussed in this press release include forward-looking statements. In some cases, forward-looking statements can be identified by terms such as "will," "may," "anticipate," "assuming," "expected," "forecasted" and the negative of these terms. 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 but not limited to the possibility of budget overruns, the uncertainty of commercial success of the motion pictures and television programming we distribute, high costs associated with negotiating acquisitions and integrating new businesses, substantial competition and the other risk factors set forth in Lions Gate's Form 8-K filed with the Securities and Exchange Commission on June 29, 2005. 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

                                               September 30,     March 31,
                                                   2005           2005
                                                (Unaudited)
                                                 (Amounts in thousands,
                                                  except share amounts)
                         ASSETS
  Cash and cash equivalents                        $51,347       $112,839
  Restricted cash                                      997          2,913
  Investments - auction rate preferreds             90,326             --
  Investments - equity securities*                  14,509             --
  Accounts receivable, net of reserve for
    video returns of $50,498
    (March 31, 2005 - $58,449) and
    provision for doubtful accounts
    of $6,592 (March 31, 2005 - $6,102)            129,590        150,019
  Investment in films and television programs      387,718        367,376
  Property and equipment                            32,487         30,842
  Goodwill                                         161,182        161,182
  Other assets                                      31,714         29,458
                                                  $899,870       $854,629
                      LIABILITIES
  Bank loans                                           $--         $1,162
  Accounts payable and accrued liabilities         151,299        134,200
  Film obligations                                 205,601        130,770
  Subordinated notes                               385,000        390,000
  Mortgages payable                                 17,066         18,640
  Deferred revenue                                  41,916         62,459
  Minority interests                                    --            259
                                                   800,882        737,490
  Commitments and Contingencies

                 SHAREHOLDERS' EQUITY

  Common shares, no par value, 500,000,000
    shares authorized, 103,384,036 at
    September 30, 2005 and 101,843,708 at
    March 31, 2005 shares issued and
    outstanding                                    320,128        305,662
  Series B preferred shares (10 shares
    issued and outstanding)                             --             --
  Restricted common share units                      3,268             --
  Unearned compensation                             (2,966)            --
  Accumulated deficit                             (219,151)      (183,226)
  Accumulated other comprehensive loss              (2,291)        (5,297)
                                                    98,988        117,139
                                                  $899,870       $854,629

  *Image Entertainment, Inc. common shares



                      LIONS GATE ENTERTAINMENT CORP.
        UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

                             Three       Three        Six         Six
                             Months      Months      Months      Months
                             Ended       Ended       Ended       Ended
                          September   September   September   September
                           30, 2005    30, 2004    30, 2005    30, 2004
                          (Amounts in thousands, except per share amounts)

  Revenues                 $212,588    $231,064    $406,817    $419,788
  Expenses:
  Direct operating          109,015      94,262     209,279     175,072
  Distribution and
   marketing                 97,688     104,217     191,169     202,283
  General and
   administration            15,133      17,850      32,462      34,977
  Depreciation                  597         714       1,345       1,389
    Total expenses          222,433     217,043     434,255     413,721
  Operating Income (Loss)    (9,845)     14,021     (27,438)      6,067
  Other Expense (Income):
  Interest expense            4,905       5,652       9,789      11,113
  Interest rate swaps
   mark-to-market              (238)         71          99      (1,989)
  Interest income              (851)         --      (1,916)        (37)
  Minority interests             --         144          --          21
  Other income                   --        (825)         --        (825)
    Total other expenses      3,816       5,042       7,972       8,283
  Income (Loss) Before
   Equity Interests and
   Income Taxes             (13,661)      8,979     (35,410)     (2,216)
  Equity interests              (54)       (200)        (54)       (200)
  Income (Loss) Before
   Income Taxes             (13,715)      8,779     (35,464)     (2,416)
  Income tax provision         (391)       (449)       (461)       (716)
  Net Income (Loss)        $(14,106)     $8,330    $(35,925)    $(3,132)
  Basic Income (Loss)
   Income Per Common Share   $(0.14)      $0.09      $(0.35)     $(0.03)
  Diluted Income (Loss)
   Per Common Share          $(0.14)      $0.08      $(0.35)     $(0.03)


                           LIONS GATE ENTERTAINMENT CORP.

      UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY

                                                             Series B
                                 Common Shares          Preferred Shares
                             Number         Amount     Number      Amount
                            (Amounts in thousands, except share amounts)

  Balance at
   March 31, 2004          93,615,896      $280,501       10         $--
  Exercise of
   stock options            4,991,141        13,871
  Exercise of warrants      3,220,867        10,842
  Issuance to directors
   for services                15,804           137
  Impact of previously
   modified stock options          --           311
  Comprehensive income
   (loss):
  Net income
    Foreign currency
     translation
     adjustments
    Net unrealized loss
     on foreign exchange
     contracts
    Comprehensive income

  Balance at
   March 31, 2005         101,843,708      $305,662       10         $--
  Exercise of stock
   options                    205,612           681
  Issuance to directors
   for services                 6,250            62
  Impact of previously
   modified stock options          --            27
  Issuance of common
   shares in connection
   with acquisition
   of film assets             399,042         4,000
  Issuance of common
   shares in connection
   with acquisition of
   common shares of Image
   Entertainment              885,258         9,251
  Issuance of restricted
   share units
  Amortization of
   restricted share units
  Vesting of restricted
   share units                 44,166           445
  Comprehensive income
   (loss):
    Net loss
    Foreign currency
     translation adjustments
    Net unrealized gain on
     foreign exchange
     contracts
    Unrealized gain on
     investments
     - available for sale
    Comprehensive loss
  Balance at
   September 30, 2005     103,384,036      $320,128       10         $--



                                  Restricted
                                    Common
                                     Share        Unearned     Accumulated
                                     Units      Compensation     Deficit
                               (Amounts in thousands, except share amounts)

  Balance at March 31, 2004                                    $(203,507)
  Exercise of stock options
  Exercise of warrants
  Issuance to directors
   for services
  Impact of previously modified
   stock options
  Comprehensive income (loss):
  Net income                                                      20,281
    Foreign currency
     translation adjustments
    Net unrealized loss on
     foreign exchange contracts
    Comprehensive income

  Balance at March 31, 2005                                    $(183,226)
  Exercise of stock options
  Issuance to directors for
   services
  Impact of previously modified
   stock options
  Issuance of common shares
   in connection with acquisition
   of film assets
  Issuance of common shares
   in connection with acquisition
   of common shares of
   Image Entertainment
  Issuance of restricted
   share units                       $3,713          $(3,713)
  Amortization of restricted
   share units                                           747
  Vesting of restricted share units    (445)
  Comprehensive income (loss):
    Net loss                                                     (35,925)
    Foreign currency translation
     adjustments
    Net unrealized gain on
     foreign exchange contracts
    Unrealized gain on
     investments - available
     for sale
    Comprehensive loss
  Balance at September 30, 2005      $3,268          $(2,966)  $(219,151)


                                                 Accumulated
                                  Comprehensive     Other
                                     Income     Comprehensive
                                     (Loss)         (Loss)       Total
                               (Amounts in thousands, except share amounts)

  Balance at March 31, 2004                       $(7,385)      $69,609
  Exercise of stock options                                      13,871
  Exercise of warrants                                           10,842
  Issuance to directors
   for services                                                     137
  Impact of previously
   modified stock options                                           311
  Comprehensive income (loss):
  Net income                         $20,281                     20,281
    Foreign currency
     translation adjustments           2,374         2,374        2,374
    Net unrealized loss on
     foreign exchange contracts         (286)         (286)        (286)
    Comprehensive income             $22,369                        --

  Balance at March 31, 2005                        $(5,297)    $117,139
  Exercise of stock options                                         681
  Issuance to directors for
   services                                                          62
  Impact of previously modified
   stock options                                                     27
  Issuance of common shares
   in connection with
   acquisition of film assets                                     4,000
  Issuance of common shares
   in connection with
   acquisition of common
   shares of Image Entertainment                                  9,251
  Issuance of restricted
   share units                                                       --
  Amortization of restricted
   share units                                                      747
  Vesting of restricted
   share units                                                       --
  Comprehensive income (loss):
    Net loss                        (35,925)                   (35,925)
    Foreign currency translation
     adjustments                       1,248         1,248        1,248
    Net unrealized gain on foreign
     exchange contracts                  (29)          (29)         (29)
    Unrealized gain on
     investments - available
     for sale                          1,787         1,787        1,787
    Comprehensive loss              $(32,919)                        --
  Balance at
   September 30, 2005                              $(2,291)      $98,988







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

                                                Six Months     Six Months
                                                   Ended          Ended
                                               September 30, September 30,
                                                   2005           2004
                                                  (Amounts in thousands)
  Operating Activities:
  Net loss                                        $(35,925)       $(3,132)
  Adjustments to reconcile net loss to
   net cash provided by operating activities:
    Depreciation of property and equipment           1,345          1,389
    Amortization of deferred financing costs         1,849          1,700
    Amortization of films and television
     programs                                      134,409        124,370
    Amortization of intangible assets                1,240          1,096
    Non-cash stock-based compensation                  836            364
    Interest rate swaps mark-to-market                  99         (1,989)
    Gain on disposition of assets                       --           (666)
    Minority interests                                  --             21
    Equity interests                                    54            200
  Changes in operating assets and liabilities:
    Decrease in restricted cash                      1,916             --
    Accounts receivable, net                        14,929        (42,889)
    Increase in investment in films and
     television programs                          (157,411)       (83,830)
    Other assets                                    (2,916)           (19)
    Accounts payable and accrued liabilities        20,823         16,003
    Film obligations                                76,632         39,003
    Deferred revenue                               (20,152)        (2,282)

  Net Cash Flows Provided By Operating
   Activities                                       37,728         49,339

  Investing Activities:
  Purchases of investments - auction rate
   preferreds                                     (137,827)            --
  Purchases of investments - equity securities      (3,470)            --
  Sales of investments - auction rate
   preferreds                                       47,500             --
  Cash received from sale of investment              2,945             --
  Cash received from disposition of assets, net         --            882
  Purchases of property and equipment               (2,092)          (175)

  Net Cash Flows Provided By (Used In)
   Investing Activities                            (92,944)           707

  Financing Activities:
  Issuance of common shares                            681         12,108
  Financing fees                                      (260)        (1,221)
  Repayment of subordinated notes                   (5,000)            --
  Decrease in bank loans                                --        (63,663)
  Repayment of mortgages payable                    (2,211)          (840)

  Net Cash Flows Used In Financing Activities       (6,790)       (53,616)

  Net Change In Cash And Cash Equivalents          (62,006)        (3,570)
  Foreign Exchange Effects On Cash                     514          2,016
  Cash and Cash Equivalents - Beginning
   Of Period                                       112,839          7,089
  Cash and Cash Equivalents - End Of Period        $51,347         $5,535



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

                             Three       Three        Six         Six
                             Months      Months      Months      Months
                             Ended       Ended       Ended       Ended
                          September   September   September   September
                           30, 2005    30, 2004    30, 2005    30, 2004
                                        (Amounts in thousands)

  EBITDA, as defined        $(9,302)    $15,360    $(26,147)     $8,081
  Depreciation                 (597)       (714)     (1,345)     (1,389)
  Interest expense           (4,905)     (5,652)     (9,789)    (11,113)
  Interest rate swaps
   mark-to-market               238         (71)        (99)      1,989
  Interest income               851          --       1,916          37
  Minority interests             --        (144)         --         (21)
  Income tax provision         (391)       (449)       (461)       (716)
  Net income (loss)        $(14,106)     $8,330    $(35,925)    $(3,132)

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

LIONS GATE ENTERTAINMENT CORP. RECONCILIATION OF NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES TO FREE CASH

                FLOW FROM OPERATIONS (AFTER DEBT SERVICE)

                             Three       Three        Six         Six
                             Months      Months      Months      Months
                             Ended       Ended       Ended       Ended
                          September   September   September   September
                           30, 2005    30, 2004    30, 2005    30, 2004
                                       (Amounts in thousands)

  Net Cash Flows
   Provided By Operating
   Activities                $7,561      $9,932     $37,728     $49,339
  Purchases of property
   and equipment             (1,463)       (130)     (2,092)       (175)
  Free Cash Flow From
   Operations (after debt
   service), as defined      $6,098      $9,802     $35,636     $49,164

Free cash flow is defined as net cash flows provided by operating activities less purchases of property and equipment.

SOURCE: Lions Gate Entertainment

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

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.