Press Releases 2007

Lionsgate Reports Record Revenues of $343.5 Million and Net Loss of $56.2 Million for Second Quarter of Fiscal 2008

Nov. 09, 2007

Lionsgate (NYSE: LGF), the leading independent filmed entertainment studio, reported record high quarterly revenues of $343.5 million and a net loss of $56.2 million for its fiscal quarter ended September 30, 2007, the Company announced today. The Company noted that revenue growth was driven by strong theatrical box office results and television production revenue gains in the quarter.

Lionsgate reported basic and diluted net loss per common share of $0.47 on 119.2 million weighted average common shares outstanding. The Company noted that its loss in the quarter was driven by $122.5 million in theatrical marketing spend expensed in the quarter.

"This was a very strong quarter for all of our businesses, most notably our theatrical business, whose positive contributions will be more fully reflected in future quarters," said Lionsgate Co-Chairman and Chief Executive Officer Jon Feltheimer. "We were pleased not only with our strong performance at the North American box office, but with our robust library and home entertainment revenues and continued momentum in our television production and international businesses as well. Our record revenues for the quarter show that we're doing exactly what we should be doing as a growth company."

The Company's filmed entertainment backlog of $315.8 million exceeded $300 million for the fifth consecutive quarter.

Overall motion picture revenue for the quarter was $234.4 million. Within this segment, theatrical revenue was $42.4 million. Lionsgate had three consecutive significant theatrical releases in the quarter with War, 3:10 To Yuma and Good Luck, Chuck. The Company's successful releases continued with Tyler Perry's Why Did I Get Married? and Saw 4 after the close of the quarter.

Lionsgate's home entertainment revenue was $122.3 million in the second quarter as several Lionsgate releases, including The Condemned and Delta Farce, significantly overindexed their theatrical box office performance. Other significant DVD releases in the quarter included Bug, continuing sales of Pride, Bratz Kidz: Sleepover Adventure and Dr. Strange, the fourth release in Lionsgate's direct-to-video partnership with Marvel.

Television revenue included in the motion picture segment was $37.3 million in the second quarter, primarily attributable to several strong theatrical titles with television windows opening recently, including Tyler Perry's Diary of A Mad Black Woman, Crank, Saw 3 and Employee of The Month.

International revenue was $31.1 million in the second quarter, driven by strong foreign sales and overages of Saw 3, Saw 2 and War as well as strong revenue performances by the Company's motion pictures and third-party product distributed by Lionsgate U.K., including 3:10 To Yuma, Saw 3, Academy Award® Best Foreign Language winner The Lives of Others and The Hamiltons.

Television production revenue was $109.1 million in the second quarter, driven by deliveries of episodes of the sixth broadcast season of The Dead Zone (USA), the fourth season of Wildfire (ABC Family), the third season of Weeds (Showtime), the first season of Mad Men (AMC) and domestic series licensing of Tyler Perry's House of Payne, South Park and other television programming from the Company's wholly-owned television syndication subsidiary Debmar-Mercury LLC.

Lionsgate senior management will hold its analyst and investor conference call to discuss its fiscal 2008 second quarter financial results at 9:00 A.M. ET/6:00 A.M. PT, Monday, November 12, 2007. Interested parties may participate live in the conference call by calling 1-800-230-1059 (1-612-234-9959 outside the U.S. and Canada). A full digital replay will be available from Monday afternoon, November 12, through Monday, November 19, by dialing 1-800-475-6701 (1-320-365-3844 outside the U.S. and Canada) and using access code 891844.

Lionsgate is the leading independent filmed entertainment studio, winning the 2006 Best Picture Academy Award® for Crash, and the Company is a premier producer and distributor of motion pictures, television programming, home entertainment, family entertainment and video-on-demand content. Its prestigious and prolific library of nearly 12,000 motion picture titles and television episodes is a valuable source of recurring revenue and a foundation for the growth of the Company's core businesses. The Lionsgate brand is synonymous with original, daring, quality entertainment in markets around the globe.

                            www.lionsgate.com

                    For further information, contact:

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

   Kelli Easterling
   Lionsgate
   310-255-4929
   [email protected]

The matters discussed in this press release include forward-looking statements, including those regarding the timing of our upcoming film slate, the expansion of our television business and the success of our fiscal 2008. 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 the substantial investment of capital required to produce and market films and television series, increased costs for producing and marketing feature films, budget overruns, limitations imposed by our credit facilities, unpredictability of the commercial success of our motion pictures and television programming, the cost of defending our intellectual property, difficulties in integrating acquired businesses, technological changes and other trends affecting the entertainment industry, and the risk factors as set forth in Lionsgate's Quarterly Report on Form 10-Q, filed with the Securities and Exchange Commission on November 9, 2007, and Lionsgate's Annual Report on Form 10-K, filed with the Securities and Exchange Commission on May 30, 2007. 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.

             UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

                                              September 30,        March 31,
                                                  2007               2007
                                              (Unaudited)
                                                   (Amounts in thousands,
                                                    except share amounts)
                                    ASSETS
  Cash and cash equivalents                     $158,865            $51,497
  Restricted cash                                 12,363              4,915
  Investments - auction rate securities           30,000            237,379
  Investments - equity securities                    104                125
  Accounts receivable, net of reserve
   for video returns and allowances of
   $70,017 (March 31, 2007 - $77,691) and
   provision for doubtful accounts of
   $5,757 (March 31, 2007 - $6,345)              209,457            130,496
  Investment in films and television programs    633,024            493,140
  Property and equipment                          14,120             13,095
  Goodwill                                       224,567            187,491
  Other assets                                    52,725             18,957
                                              $1,335,225         $1,137,095

                                 LIABILITIES
  Accounts payable and accrued liabilities       $253,368          $155,617
  Participation and residuals                     293,622           171,156
  Film obligations                                211,652           167,884
  Subordinated notes and other
   financing obligations                          328,718           325,000
  Deferred revenue                                 92,283            69,548
                                                1,179,643           889,205

  Commitments and contingencies

                             SHAREHOLDERS' EQUITY
  Common shares, no par value, 500,000,000 shares
   authorized, 120,317,891 and 116,970,280 shares
   issued and outstanding at September 30, 2007
   and March 31, 2007, respectively              423,841            398,836
  Series B preferred shares (10 shares
   issued and outstanding)                           -                  -
  Accumulated deficit                           (258,983)          (149,651)
  Accumulated other comprehensive income (loss)    1,460             (1,295)
                                                 166,318            247,890
  Treasury shares, no par value,
   1,169,835 shares at September 30, 2007        (10,736)               -
                                                 155,582            247,890
                                              $1,335,225         $1,137,095



                      LIONS GATE ENTERTAINMENT CORP.

        UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

                                     Three     Three
                                     Months    Months  Six Months Six Months
                                     Ended     Ended      Ended     Ended
                                   September September  September September
                                      30,       30,        30,       30,
                                      2007      2006      2007       2006
                                        (Amounts in thousands, except
                                              per share amounts)

  Revenues                          $343,505  $218,169   $542,247  $390,625
  Expenses:
    Direct operating                 182,487    94,723    269,545   163,268
    Distribution and marketing       189,012   113,345    324,513   200,391
    General and administration        25,869    21,727     52,709    40,960
    Depreciation                         989       581      1,897     1,125
      Total expenses                 398,357   230,376    648,664   405,744
  Operating loss                     (54,852)  (12,207)  (106,417)  (15,119)
  Other expenses (income):
    Interest expense                   4,213     4,904      8,073     9,580
    Interest and other income         (2,646)   (2,286)    (6,449)   (4,847)
    Gain on sale on equity
     securities                       (2,785)      -       (2,785)      -
      Total other expenses
       (income), net                  (1,218)    2,618     (1,161)    4,733
  Loss before equity interests and
   income taxes                      (53,634)  (14,825)  (105,256)  (19,852)
  Equity interests loss               (1,187)     (435)    (1,994)     (377)
  Loss before income taxes           (54,821)  (15,260)  (107,250)  (20,229)
  Income tax provision (benefit)       1,393      (868)     2,082    (2,233)
  Net loss                          $(56,214) $(14,392) $(109,332) $(17,996)

  Basic and Diluted Net Loss Per
   Common Share                       $(0.47)   $(0.14)    $(0.93)   $(0.17)



                      LIONS GATE ENTERTAINMENT CORP.

        UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

                                             Six Months         Six Months
                                               Ended               Ended
                                            September 30,      September 30,
                                                2007               2006
                                                (Amounts in thousands)
  Operating Activities:
  Net loss                                     $(109,332)          $(17,996)
  Adjustments to reconcile net loss
   to net cash provided by (used in)
   operating activities
    Depreciation of property and equipment         1,897              1,125
    Amortization of deferred financing costs       1,771              1,957
    Amortization of films and television
     programs                                    175,619             81,998
    Amortization of intangible assets                325                488
    Non-cash stock-based compensation              6,677              2,490
    Gain on sale of equity securities             (2,711)               -
    Equity interests loss                          1,994                377
  Changes in operating assets and liabilities:
    Restricted cash                                  359             (1,724)
    Accounts receivable, net                     (81,272)            99,804
    Investment in films and television programs (247,216)          (164,071)
    Other assets                                  (2,736)             5,543
    Accounts payable and accrued liabilities      69,164            (34,039)
    Unpresented bank drafts                          -              (14,772)
    Participation and residuals                  115,726            (16,075)
    Film obligations                              (6,846)            43,361
    Deferred revenue                              18,028             22,316
  Net Cash Flows Provided By (Used
   In) Operating Activities                      (58,553)            10,782
  Investing Activities:
  Purchases of investments - auction
   rate securities                              (207,266)          (296,043)
  Proceeds from the sale of
   investments - auction rate securities         414,641            316,375
  Purchases of investments - equity securities    (4,672)               -
  Proceeds from the sale of
   investments - equity securities                23,782                -
  Acquisition of Mandate, net of unrestricted
   cash acquired                                 (40,850)               -
  Acquisition of Debmar, net of unrestricted
   cash acquired                                     -              (24,112)
  Investment in equity method investees           (6,465)               -
  Loan to equity method investee                  (3,059)               -
  Purchases of property and equipment             (2,385)            (3,537)
  Net Cash Flows Provided By (Used
   In) Investing Activities                      173,726             (7,317)
  Financing Activities:
  Exercise of stock options                          745              2,429
  Repurchases of common shares                   (10,736)               -
  Borrowings under financing arrangements          3,718                -
  Net Cash Flows Provided By (Used
   In) Financing Activities                       (6,273)             2,429
  Net Change In Cash And Cash Equivalents        108,900              5,894
  Foreign Exchange Effects on Cash                (1,532)              (110)
  Cash and Cash Equivalents -
   Beginning Of Period                            51,497             46,978
  Cash and Cash Equivalents - End Of Period     $158,865            $52,762



                      LIONS GATE ENTERTAINMENT CORP.

                 RECONCILIATION OF NET CASH FLOWS USED IN
                  OPERATING ACTIVITIES TO FREE CASH FLOW

                                       Three Months Ended  Six Months Ended
                                         September 30,      September 30,
                                         2007     2006      2007     2006
                                              (Amounts in thousands)
  Net Cash Flows Provided By (Used In)
   Operating Activities                 $21,818  $25,806  $(58,553) $10,782
    Purchases of property and equipment    (368)  (1,706)   (2,385)  (3,537)
    Decrease in Unpresented Bank Drafts     -        -         -     14,772
  Free Cash Flow, as defined            $21,450  $24,100  $(60,938) $22,017



Free cash flow is defined as net cash flows provided by or used in operating activities less purchases of property and equipment and unpresented bank drafts. Unpresented bank drafts represent checks issued and not yet presented for payment in excess of the cash balances at custodial banks. The applicable bank accounts are funded at the time the checks are presented for payment.

Free cash flow is a non-GAAP financial measure as defined in Regulation G promulgated by the Securities and Exchange Commission. This non-GAAP financial measure is in addition to, not a substitute for, or superior to, measures of financial performance prepared in accordance with Generally Accepted Accounting Principles.

Management believes this non-GAAP measure provides useful information to investors regarding cash that our operating businesses generate before taking into account cash movements that are non-operational. Free cash flow is a non- GAAP financial measure commonly used in the entertainment industry and by financial analysts and others who follow the industry. Not all companies calculate free cash flow in the same manner and the measure as presented may not be comparable to similarly titled measures presented by other companies.

First Call Analyst:
FCMN Contact: [email protected]

SOURCE: Lionsgate

CONTACT: Peter D. Wilkes, +1-310-255-3726, [email protected], or
Kelli Easterling, +1-310-255-4929, [email protected], both of
Lionsgate

Web site: http://www.lionsgate.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.