Press Releases 2007

Lionsgate Reports Revenues of $976.7 Million for Fiscal 2007 Compared to $945.4 Million in Prior Year; Pretax Income Is $35.2 Million Compared to $0.6 Million in Prior Year; Net Income of $27.5 Million Increases From Net Income of $6.1 Million in Prior Ye

May. 30, 2007

Lionsgate (NYSE: LGF), the leading independent filmed entertainment studio, reported revenues of $976.7 million, pretax income of $35.2 million and adjusted pretax income (a non-GAAP metric) of $43.9 million for its fiscal year ended March 31, 2007, the Company announced today. Adjusted pretax income in fiscal 2007 of $43.9 million compared to adjusted pretax income of $2.0 million in fiscal 2006. Adjusted pretax income is defined as income before income taxes adjusted to add back expenses associated with stock appreciation rights and non-cash charges for restricted stock units and stock options. The Company reported net income of $27.5 million for fiscal 2007 compared to net income of $6.1 million in the prior year.

Lionsgate reported diluted net income per common share of $0.25 on 111.2 million weighted average common shares outstanding compared to diluted net income per common share of $0.06 on 106.1 million weighted average common shares outstanding in the prior year. The Company reported free cash flow (a non-GAAP metric) of $114.2 million for fiscal 2007.

"We are pleased that our entire diversified portfolio of businesses contributed to our strong financial performance in fiscal 2007," said Lionsgate Chief Executive Officer Jon Feltheimer. "With a healthy cash position, strong free cash flow from our library, a large filmed entertainment backlog and a new theatrical slate financing agreement in place, we are well positioned to continue to build asset value for our shareholders."

Feltheimer noted that Lionsgate had total cash and auction rate securities of approximately $289 million on its balance sheet at the end of fiscal 2007 as well as a filmed entertainment backlog of $320.2 million (which includes the backlog of approximately $64.3 million from Lionsgate's recently-acquired television syndication company Debmar-Mercury). He also cited the strong performance of Lionsgate's 11,000-plus-title library, which generated record revenues of $256 million, a 21% increase from the prior year, as an important foundation for future growth.

Overall motion picture revenue for fiscal 2007 was $858.2 million, an increase of 6% as gains in television from motion pictures, international and continued strength in all segments of home entertainment more than offset a decline in theatrical revenue. Within this segment, theatrical revenue of $107.9 million during the fiscal year decreased 26% compared to $145.5 million in the prior year. Principal revenue contributors for the year were the theatrical releases SAW III, CRANK, EMPLOYEE OF THE MONTH, Tyler Perry's DADDY'S LITTLE GIRLS, THE DESCENT, SEE NO EVIL, HAPPILY N'EVER AFTER and AKEELAH AND THE BEE, which generated less at the theatrical box office than the prior year's slate which included SAW II, Tyler Perry's MADEA'S FAMILY REUNION, HOSTEL and CRASH.

However, television revenue included in motion pictures was $109.3 million in fiscal 2007, an increase of 50% compared to $72.9 million in fiscal 2006, driven by more theatrical titles with television windows opening in fiscal 2007 such as HOSTEL, SAW II, Tyler Perry's MADEA'S FAMILY REUNION, LORD OF WAR, LARRY THE CABLE GUY: HEALTH INSPECTOR and AKEELAH AND THE BEE.

International revenue was $105.2 million, an increase of 72% compared to $61.2 million in fiscal 2006, driven by revenue contributions of $45.0 million from Lionsgate U.K. (formerly Redbus Film Distribution), which distributed AN AMERICAN HAUNTING, DIRTY DANCING, HARD CANDY, REVOLVER, SAW III and WICKER MAN during fiscal 2007. Other international titles showing strength included CRANK, SAW, SAW II and THE LOST CITY.

Home video revenue of $528.3 million compared to $527.2 million in the prior year. Despite the slight decline in theatrical box office results, home entertainment revenues remained strong as Lionsgate's theatrical titles continued to outperform their theatrical revenues on DVD, with SAW III, CRANK, EMPLOYEE OF THE MONTH, Tyler Perry's MADEA'S FAMILY REUNION, MADEA GOES TO JAIL, Best Picture Academy Award ® winner CRASH, THE DESCENT, AKEELAH AND THE BEE, SEE NO EVIL and AN AMERICAN HAUNTING all making significant revenue contributions. Lionsgate achieved one of its best home entertainment revenue performances in the fourth quarter of fiscal 2007, with SAW III and CRANK debuting at number one on the North American DVD sales charts.

Television production revenue of $118.5 million declined by 11% compared to $132.9 million in the prior year as fewer episodes were delivered during fiscal 2007 due to timing. Prime time series contributing to revenues included THE DRESDEN FILES (SciFi Network), HIDDEN PALMS (CW), WILDFIRE Season 3 (ABC Family), the hit comedy WEEDS Season 2 (Showtime), DIRTY DANCING: THE REALITY SERIES (WE), LOVESPRING INTERNATIONAL (Lifetime) and I PITY THE FOOL (TV Land). Revenue from television movies and miniseries increased due to the success of THE LOST ROOM miniseries (SciFi) and THE STAIRCASE MURDERS television movie (Lifetime). Revenue from video releases of television production was $8.4 million in fiscal 2007 compared to $2.4 million in the prior year due primarily to the successful release of WEEDS Season One on DVD.

Lionsgate plans a strong slate of television programming scheduled to air in fiscal 2008, including MAD MEN, the first scripted series for AMC, THE KILL POINT (Spike TV), the third season of the Golden Globe®-winning WEEDS (Showtime), the fourth season of WILDFIRE (ABC Family) and the sixth broadcast season of THE DEAD ZONE (USA), currently shooting in Montreal.

During the fourth quarter of fiscal 2007 (period ended March 31, 2007), Lionsgate reported revenues of $331.6 million, an increase of 6% compared to revenues of $312.3 million in the prior year's fourth quarter. Pretax income of $33.9 million in this year's fourth quarter compared to pretax income of $34.3 million for the prior year's fourth quarter. Net income of $25.0 million in the fourth quarter of fiscal 2007 declined 36% compared to net income of $38.9 million in the previous year's fourth quarter. Diluted income per share of $0.19 on 144.9 million weighted average common shares outstanding compared to diluted income per share of $0.27 on 143.5 million weighted average common shares outstanding in the prior year's fourth quarter.

Lionsgate senior management will hold its analyst and investor conference call to discuss its fiscal 2007 financial results and provide fiscal 2008 guidance at 9:00 A.M. ET/6:00 A.M. PT, Thursday, May 31, 2007. Interested parties may participate live in the conference call by calling 1-888-428-4480 (1-612-234-9960 outside the U.S. and Canada). A full digital replay will be available from Thursday morning, May 31, through Thursday, June 7, by dialing 1-800-475-6701 (1-320-365-3844 outside the U.S. and Canada) and using access code 871581.

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 more than 11,000 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.

http://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, the success of our fiscal 2008, and the timing of revenues expected from our upcoming television series. 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 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.

This press release, and the accompanying tables, include both financial measures in accordance with accounting principles generally accepted in the United States of America, or GAAP, as well as non-GAAP financial measures. The tables attached to this press release include reconciliations of non-GAAP financial measures to GAAP financial measures.

                      LIONS GATE ENTERTAINMENT CORP.
                       CONSOLIDATED BALANCE SHEETS

                                                March 31,          March 31,
                                                  2007               2006
                                                 (Amounts in thousands,
                                                  except share amounts)
                                    ASSETS
  Cash and cash equivalents                      $51,497            $46,978
  Restricted cash                                  4,915                820
  Investments - auction rate securities          237,379            167,081
  Investments - equity securities                    125             14,921
  Accounts receivable, net of reserve for
   video returns and allowances of $77,691
   (March 31, 2006 - $73,366) and provision
   for doubtful accounts of $6,345
   (March 31, 2006 - $10,934)                    130,496            182,659
  Investment in films and television
   programs                                      493,140            417,750
  Property and equipment                          13,095              7,218
  Goodwill                                       187,491            185,117
  Other assets                                    18,957             30,705
                                              $1,137,095         $1,053,249

                                 LIABILITIES
  Accounts payable and accrued liabilities      $155,617          $188,793
  Unpresented bank drafts                           -               14,772
  Participation and residuals                    171,156           164,326
  Film obligations                               167,884           120,661
  Subordinated notes                             325,000           385,000
  Deferred revenue                                69,548            30,427
                                                 889,205           903,979

  Commitments and contingencies

                             SHAREHOLDERS' EQUITY
  Common shares, no par value, 500,000,000
   shares authorized, 116,970,280 at
   March 31, 2007 and 104,422,765 at
   March 31, 2006 shares issued and
   outstanding                                   398,836            328,771
  Series B preferred shares (10 shares
   issued and outstanding)                           -                  -
  Restricted share units                             -                5,178
  Unearned compensation                              -               (4,032)
  Accumulated deficit                           (149,651)          (177,130)
  Accumulated other comprehensive loss            (1,295)            (3,517)
                                                 247,890            149,270
                                              $1,137,095         $1,053,249



                      LIONS GATE ENTERTAINMENT CORP.
                    CONSOLIDATED STATEMENTS OF INCOME

                                         Year Ended  Year Ended  Year Ended
                                          March 31,   March 31,   March 31,
                                            2007        2006        2005
                                            (Amounts in thousands, except
                                              per share amounts)

  Revenues                               $976,740    $945,385    $838,097
  Expenses:
   Direct operating                       436,818     458,990     353,790
   Distribution and marketing             404,410     399,299     364,281
   General and administration              90,782      69,936      69,258
   Depreciation                             2,786       1,817       2,370
    Total expenses                        934,796     930,042     789,699
  Operating income                         41,944      15,343      48,398
  Other expenses (income):
   Interest expense                        17,832      18,860      25,318
   Interest rate swaps mark-to-market         -           123      (2,453)
   Interest and other income              (11,930)     (4,304)     (3,440)
   Gain on sale of equity securities       (1,722)        -           -
   Minority interests                         -           -           107
    Total other expenses, net               4,180      14,679      19,532
  Income before equity interests and
   income taxes                            37,764         664      28,866
  Equity interests                         (2,605)        (74)       (200)
  Income before income taxes               35,159         590      28,666
  Income tax provision (benefit)            7,680      (1,030)      8,747
  Income before discontinued
   operations                              27,479       1,620      19,919
  Income from discontinued operations
   (including gain on sale in 2006 of
   $4,872), net of tax of nil, $2,464
   and $200                                   -         4,476         362
  Net income                              $27,479      $6,096     $20,281

  Basic Per Share Data:
  Basic Income Per Common Share From
   Continuing Operations                    $0.25       $0.02       $0.20
  Basic Income Per Common Share From
   Discontinued Operations                    -          0.04        0.01
  Basic Net Income Per Common Share         $0.25       $0.06       $0.21

  Diluted Per Share Data:
  Diluted Earnings Per Common Share From
   Continuing Operations                    $0.25       $0.02       $0.19
  Diluted Earnings Per Common Share From
   Discontinued Operations                    -          0.04        0.01
  Diluted Net Income Per Common Share       $0.25       $0.06       $0.20

  Weighted average number of common
   shares outstanding:
   Basic                                  108,398     103,066      97,610
   Diluted                                111,164     106,102     103,375



                      LIONS GATE ENTERTAINMENT CORP.
             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 of common shares
   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           361,310      1,408
  Issuance of common shares
   to directors for services           20,408        203
  Impact of previously modified
   stock options                          -           27
  Issuance of common shares in
   connection with acquisition
   of film assets                     399,042      3,775
  Issuance of common shares in
   connection with acquisition
   of common shares of Image
   Entertainment                    1,104,004     11,537
  Issuance of common shares in
   connection with acquisition
   of Redbus                          643,460      5,643
  Issuance of restricted share units
  Amortization of restricted
   share units
  Vesting of restricted share units    50,833        516
  Comprehensive income (loss)
    Net income
    Foreign currency translation
     adjustments
    Net unrealized loss on
     foreign exchange contracts
    Unrealized loss on investments --
     available for sale
    Comprehensive income
  Balance at March 31, 2006       104,422,765    328,771        10       -
  Reclassification of unearned
   compensation and restricted
   share common units upon
   adoption of SFAS No. 123(R )                    1,146
  Exercise of stock options         1,297,144      4,277
  Stock based compensation, net
   of share units withholding
   tax obligations of $504            113,695      6,517
  Issuance of common shares
   to directors for services           25,568        238
  Conversion of 4.875% notes, net
   of unamortized issuance costs   11,111,108     57,887
  Comprehensive income (loss)
    Net income
    Foreign currency translation
     adjustments
    Net unrealized gain on foreign
     exchange contracts
    Unrealized gain on investments --
     available for sale
    Comprehensive income
  Balance at March 31, 2007       116,970,280   $398,836        10      $-



                                          Restricted
                                            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 of common shares
   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 of common shares
   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 common shares in
   connection with acquisition of
   Redbus
  Issuance of restricted share units        5,694      (5,694)
  Amortization of restricted share units                1,662
  Vesting of restricted share units          (516)
  Comprehensive income (loss)
    Net income                                                       6,096
    Foreign currency translation
     adjustments
    Net unrealized loss on foreign
     exchange contracts
    Unrealized loss on investments --
     available for sale
    Comprehensive income
  Balance at March 31, 2006                 5,178      (4,032)    (177,130)
  Reclassification of unearned
   compensation and restricted share
   common units upon adoption
   of SFAS No. 123(R )                     (5,178)      4,032
  Exercise of stock options
  Stock based compensation, net of share
   units withholding tax obligations
   of $504
  Issuance of common shares
   to directors for services
  Conversion of 4.875% notes, net of
   unamortized issuance costs
  Comprehensive income (loss)
    Net income                                                     27,479
    Foreign currency translation
     adjustments
    Net unrealized gain on foreign
     exchange contracts
    Unrealized gain on investments --
     available for sale
    Comprehensive income
  Balance at March 31, 2007                  $-          $-     $(149,651)



                                                        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 of common shares
   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                                           1,408
  Issuance of common shares
   to directors for services                                            203
  Impact of previously modified stock
   options                                                               27
  Issuance of common shares in
   connection with acquisition of film
   assets                                                             3,775
  Issuance of common shares in
   connection with acquisition of
   common shares of Image Entertainment                              11,537
  Issuance of common shares in
   connection with acquisition of
   Redbus                                                             5,643
  Issuance of restricted share units                                    -
  Amortization of restricted share units                              1,662
  Vesting of restricted share units                                     -
  Comprehensive income (loss)
    Net income                             $6,096                     6,096
    Foreign currency translation
     adjustments                            2,223           2,223     2,223
    Net unrealized loss on foreign
     exchange contracts                      (356)           (356)     (356)
    Unrealized loss on investments --
     available for sale                       (87)            (87)      (87)
    Comprehensive income                   $7,876
  Balance at March 31, 2006                                (3,517)  149,270
  Reclassification of unearned
   compensation and restricted share
   common units upon adoption
   of SFAS No. 123(R )                                                  -
  Exercise of stock options                                           4,277
  Stock based compensation, net of share
   units withholding tax obligations
   of $504                                                            6,517
  Issuance of common shares
   to directors for services                                            238
  Conversion of 4.875% notes, net of
   unamortized issuance costs                                        57,887
  Comprehensive income (loss)
    Net income                            $27,479                    27,479
    Foreign currency translation
     adjustments                            1,876           1,876     1,876
    Net unrealized gain on foreign
     exchange contracts                       259             259       259
    Unrealized gain on investments --
     available for sale                        87              87        87
    Comprehensive income                  $29,701                       -
  Balance at March 31, 2007                               $(1,295) $247,890



                      LIONS GATE ENTERTAINMENT CORP.
                  CONSOLIDATED STATEMENTS OF CASH FLOWS

                                      Year Ended    Year Ended    Year Ended
                                       March 31,     March 31,     March 31,
                                         2007          2006           2005
                                               (Amounts in thousands)
  Operating Activities:
  Net income                            $27,479         $6,096      $20,281
  Income from discontinued operations       -            4,476          362
  Income from continuing operations      27,479          1,620       19,919
  Adjustments to reconcile income from
   continuing operations to net cash
   provided by operating activities
    Depreciation of property and
     equipment                            2,786          1,817        2,370
    Amortization and write-off of
     deferred financing costs             3,756          3,804        6,945
    Amortization of films and
     television programs                241,640        253,279      213,346
    Amortization of intangible assets       884          2,004        2,192
    Non-cash stock-based compensation     7,259          1,881          448
    Interest rate swaps mark-to-market      -              123       (2,453)
    Gain on disposition of assets           -               -          (666)
    Gain on sale of equity securities    (1,722)            -            -
    Deferred income taxes                 6,780            297        6,283
    Minority interests                      -               -           107
    Equity interests                      2,605             74          200
  Changes in operating assets and
   liabilities:
    Restricted cash                      (4,095)         2,093       (2,913)
    Accounts receivable, net             79,704        (33,459)     (21,077)
    Investment in films and television
     programs                          (297,149)      (284,711)    (171,272)
    Other assets                          7,448         (7,892)      (2,149)
    Accounts payable and accrued
     liabilities                        (38,509)        49,155        4,043
    Unpresented bank drafts             (14,772)        14,772           -
    Participation and residuals           3,261         68,676       18,718
    Film obligations                     42,011         78,542       (3,124)
    Deferred revenue                     38,451        (31,643)      23,888
  Net Cash Flows Provided By Operating
   Activities - continuing operations   107,817        120,432       94,805
  Net Cash Flows Provided By Operating
   Activities - discontinued operations     -            2,580          691
  Net Cash Flows Provided By Operating
   Activities                           107,817        123,012       95,496
  Investing Activities:
  Purchases of investments - auction
   rate securities                     (865,750)      (307,031)          -
  Sales of investments - auction rate
   securities                           795,448        139,950           -
  Purchases of investments - equity
   securities                              (122)        (3,470)          -
  Sales of investments - equity
   securities                               390             -            -
  Funding of joint venture - FEARnet     (5,116)
  Cash received from sale of
   investment                               -            2,945           -
  Cash received from disposition of
   assets, net                              -           34,860        1,172
  Acquisition of Debmar, net of cash
   acquired                             (24,119)
  Acquisition of Redbus, net of cash
   acquired                                 -          (27,138)          -
  Purchases of property and equipment    (8,348)        (5,555)      (2,618)
  Net Cash Flows Used In Investing
   Activities - continuing operations  (107,617)      (165,439)      (1,446)
  Net Cash Flows Provided By Investing
   Activities - discontinued
   operations                               -              105          134
  Net Cash Flows Used In Investing
   Activities                          (107,617)      (165,334)      (1,312)
  Financing Activities:
  Exercise of stock options               4,277          1,408       24,713
  Financing fees                            -             (546)      (1,612)
  Increase in subordinated notes, net
   of issue costs                           -               -       314,822
  Repayment of subordinated notes           -           (5,000)          -
  Repayment of bank loans                   -         -            (325,111)
  Repayment of mortgages payable            -          (16,224)          -
  Net Cash Flows Provided By (Used In)
   Financing Activities - continuing
   operations                             4,277        (20,362)      12,812
  Net Cash Flows Used In Financing
   Activities - discontinued operations      -          (2,703)      (1,894)
  Net Cash Flows Provided By (Used In)
   Financing Activities                   4,277        (23,065)      10,918
  Net Change In Cash And Cash
   Equivalents                            4,477        (65,387)     105,102
  Foreign Exchange Effects on Cash -
   continuing operations                     42           (628)         603
  Foreign Exchange Effects on Cash -
   discontinued operations                  -              154           45
  Foreign Exchange Effects on Cash           42           (474)         648
  Cash and Cash Equivalents -
   Beginning Of Year                     46,978        112,839        7,089
  Cash and Cash Equivalents - End Of
   Year                                 $51,497        $46,978     $112,839



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

                                                        Year Ended
                                                         March 31,
                                                   2007              2006
                                                   (Amounts in thousands)
  Net Cash Flows Provided By Operating
   Activities                                    $107,817          $123,012
     Purchases of property and equipment           (8,348)           (5,555)
     Decrease in Unpresented Bank Drafts           14,772           (14,772)
  Free Cash Flow, as defined                     $114,241          $102,685

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 accountsare 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.

                      LIONS GATE ENTERTAINMENT CORP.
          ADJUSTED RECONCILIATION OF INCOME BEFORE INCOME TAXES

                                                          Year Ended
                                                           March 31,
                                                   2007               2006
                                                    (Amounts in thousands)
  Income before income taxes                      $35,159              $590
     Stock Appreciation Rights Expense              1,684              (274)
     Non-Cash Restricted Stock and
      Stock Option Expense                          7,022             1,716
  Adjusted income before income taxes             $43,865            $2,032

Adjusted income before income taxes, is defined as income before income taxes adjusted to add back expenses associated with stock appreciation rights and non-cash charges for restricted stock units and stock options.

Adjusted income before income taxes 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 the financial performance of the business. Management separates these charges in its internal budgeting process and in reviewing the financial results of the Company's operations. Income before income taxes is a non-GAAP financial measure used by financial analysts and others who follow the industry. Not all companies calculate income before income taxes, as adjusted 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: Lions Gate Entertainment Corp.

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

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.