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Cineplex Inc. (CGX)
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May 22, 2013, 5:30 PM EDT
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TORONTO, ONTARIO--(CCNMatthews - May 4, 2006) - Cineplex Galaxy Income Fund (the "Fund")(TSX:CGX.UN) today released the financial results of Cineplex Entertainment Limited Partnership (the "Partnership"), for the first quarter of 2006.

First Quarter Results

- Distributable income per unit for the quarter increased 6.7% to $0.1823 from $0.1709 reported in the prior year.

- Total revenues for the quarter were $162.7 million compared to $70.0 million reported for 2005 and $157.6 million on a pro forma basis for 2005.

- Adjusted EBITDA for the quarter was $18.3 million compared to $10.8 million reported for 2005 and $6.5 million on a pro forma basis for 2005.

- Adjusted EBITDA margin for the quarter was 11.2% compared to 4.1% on a pro forma basis for 2005.

"The first quarter demonstrates a positive change in industry box office revenues with an increase of approximately 2% over the first quarter of 2005. This is good news and I think sets the tone for this year's box office performance versus last year," said Ellis Jacob, President and CEO. "Cineplex continues to realize synergies and identify other revenue growth and cost reduction opportunities resulting from the integration of the Cineplex Galaxy and Famous Players businesses. The Quebec theatre divestiture was completed in the first quarter, pursuant to our agreement with the Commissioner of Competition. Changes made to our concession sizing and pricing in Q4 2005 are now bearing fruit, as demonstrated by our new record concession revenue per patron of $3.72 versus $3.37 for the prior year on a pro forma basis."

First Quarter Results

Total revenues for the first quarter increased to $162.7 million for the quarter from $70.0 million reported and $157.6 million on a pro forma basis for the prior year. The contribution from Famous Players to total revenues for the quarter was $87.2 million. Same store box office revenues increased 2.3%. With the inclusion of the Famous Players locations, our combined average ticket price was $7.81 for the quarter versus $7.34 reported and $7.76 on a pro forma basis for the prior year.

Our combined average concession revenue per patron amount of $3.72 represented a new quarterly record. Other income of $10.6 million compared to $4.9 million reported and $12.2 million on a pro forma basis for the prior year. Other income for the quarter was adversely impacted versus the pro forma as a result of the standardization and net extension of expiry dates on the Partnership's gift certificate and discount ticket programs and modifications to the structuring of game supplier relationships. Revenues from our media business, which accounted for 58% of our other income in the first quarter of 2006 increased 10.7% over the pro forma results for the prior year.

Adjusted EBITDA for the first quarter increased to $18.3 million from a reported Adjusted EBITDA of $10.8 million and a pro forma Adjusted EBITDA of $6.5 million for the prior year. The Adjusted EBDITA margin of 11.2% increased significantly from the 4.1% on a pro forma basis for the prior year.

EBITDA is not an earnings measure recognized by generally accepted accounting principles and does not have a standardized meaning in accordance with such principles. Therefore, EBITDA may not be comparable to similar measures presented by other issuers. EBITDA is calculated by adding back to net income, income tax expense, amortization and interest expense net of interest income. Adjusted EBITDA is calculated by adjusting EBITDA for non-controlling interests, loss on extinguishment of debt, impairment of long-lived assets, gains or losses on disposal of theatre assets and income from discontinued operations.

Distributable Income

For the traditionally weak first quarter, distributable income per unit increased 6.7% to $0.1823 as compared to $0.1709 reported in the prior year. The declared distributions per unit for this period were $0.2874.

Divestiture and Synergy Update

During the first quarter, the Partnership announced the sale of seven theatres in the province of Quebec completing the required divestitures of 34 theatres in the regions of Quebec, Ontario and Western Canada pursuant to a consent agreement with Canada's Commissioner of Competition. The total proceeds of approximately $85 million from the divestiture of the 34 theatres were in line with our expectations.

In addition, the Partnership currently expects to achieve approximately $30 million in annual recurring synergies resulting from the acquisition of Famous Players. The $30 million in annualized synergies are expected to be implemented as of the end of the second quarter of 2006.

About Cineplex Entertainment

The Partnership owns, leases or has a joint-venture interest in 129 theatres with 1,269 screens and is the largest motion picture exhibitor in Canada. The Partnership operates theatres with the following six top-tier brands: Cineplex Odeon, Galaxy and Famous Players including: Coliseum, Colossus and SilverCity. Proudly Canadian, the units of Cineplex Galaxy Income Fund, which owns approximately 50.6% of Cineplex Entertainment LP, is traded on the Toronto Stock Exchange under the symbol CGX.UN. More information can be found at www.cineplex.com.

Further information can be found in the disclosure documents filed by the Fund with the Canadian securities regulatory authorities, available at www.sedar.com.

This news release contains "forward-looking statements" within the meaning of applicable securities laws, such as statements concerning synergies and divestitures and similar statements concerning anticipated future events, results, circumstances, performance or expectations that are not historical facts. These statements are not guarantees of future performance and are subject to numerous risks and uncertainties, including those described in our annual information form and in this news release. Those risks and uncertainties include adverse factors generally encountered in the film exhibition industry such as poor film product and unauthorized copying; risks associated with integrating Famous Players; the risks associated with world events, including war, terrorism, international conflicts, natural disasters, extreme weather conditions and infectious diseases; and general economic conditions. Many of these risks and uncertainties can affect our actual results and could cause our actual results to differ materially from those expressed or implied in any forward-looking statement made by us or on our behalf. All forward-looking statements in this news release are qualified by these cautionary statements. These statements are made as of the date of this news release and, except as required by applicable law, we undertake no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise. Additionally, we undertake no obligation to comment on analyses, expectations or statements made by third parties in respect of Cineplex Entertainment, its financial or operating results or its securities.

You are cordially invited to participate in a teleconference call with the management of Cineplex Entertainment LP (TSX:CGX.UN) to review the Company's first quarter. Ellis Jacob, Chief Executive Officer and Gord Nelson, Chief Financial Officer, will host the call. The teleconference call is scheduled for:

Thursday, May 4, 2006

10:00 a.m. Eastern Time

In order to participate in the conference call, please dial (416) 644-3414 or outside of Toronto dial 1-866-249-1964 at least five to ten minutes prior to 10:00 a.m. Eastern Time on Thursday, May 4, 2006.

- If you cannot participate in the live mode, a replay will be available. Please dial 416-640-1917 or 1-877-289-8525 and enter code 21184656#. The replay will begin at 1:00 p.m. ET on Thursday, May 4, 2006 and end at 11:59 p.m. ET on Friday, May 13, 2006.

- Note that media will be participating in the call in listen - only mode.

- Thank you in advance for your interest and participation.


Cineplex Entertainment Limited Partnership
Consolidated Supplemental Information
Consolidated Statements of Operations (including Pro Forma)
(Unaudited)
---------------------------------------------------------------------
(expressed in thousands of Canadian dollars)

                                                  Pro Forma     Three
                                  Three months Three months    months
                                         ended        ended     ended
                                     March 31,    March 31, March 31,
                                          2006         2005      2005

Revenue                                                 (i)
Box office                           $ 103,014    $ 101,392    45,767
Concessions                             49,032       44,001    19,396
Other                                   10,616       12,209     4,874
                                  -----------------------------------
                                       162,662      157,602    70,037
                                  -----------------------------------

Expenses
Film cost                               51,307       50,679    23,086
Cost of concessions                      9,696        8,392     4,024
Occupancy                               37,025       37,902    12,063
Other theatre operating expenses        38,269       43,744    15,004
General and administrative               8,083       14,150     4,893
Management fee                               -          153       153
                                  -----------------------------------
                                       144,380      155,020    59,223
                                  -----------------------------------
Income before undernoted                18,282        2,582    10,814

Amortization                            15,238       17,333     6,213

Loss (gain) on disposal of theatre
 assets                                    184         (33)         -

Interest on long-term debt and capital
 lease obligations                       7,414        7,484     2,206

Interest on loan from Cineplex Galaxy
 Trust                                   3,500        3,500     3,500
Interest income                          (104)        (197)     (118)
                                  -----------------------------------
Loss before income taxes,
 non-controlling interest &
 discontinued operations               (7,950)     (25,505)     (987)

Provision for current income taxes          55           55        55
                                  -----------------------------------
Loss before non-controlling
 interest and discontinued operations  (8,005)     (25,560)   (1,042)

Non-controlling interest                  (37)        (327)         -
                                  -----------------------------------
Loss from continuing operations        (7,968)     (25,887)   (1,042)

(Loss) Income from discontinued
 operations                              (958)        (875)       843
                                  -----------------------------------
Net loss for the period              $ (8,926)   $ (26,762)     (199)
                                  -----------------------------------
                                  -----------------------------------

(i) as previously disclosed in a Short Form Prospectus dated
 July 11, 2005


Cineplex Entertainment Limited Partnership
Consolidated Supplemental Information
(Unaudited)
---------------------------------------------------------------------
(expressed in thousands of Canadian dollars,
  except number of units and per unit data)

Reconciliation to Adjusted EBITDA
---------------------------------

                                         Three months ended March 31,
                                                   Pro Forma
                                              2005      2006     2005
                                         ----------------------------

Net income                                ($8,926) ($26,762)   ($199)

Amortization                                15,238    17,333    6,213
Interest on long-term debt                   7,414     7,484    2,206
Interest on loan from Cineplex Galaxy
 Trust                                       3,500     3,500    3,500
Interest income                              (104)     (197)    (118)
Income tax expense                              55        55       55
                                         ----------------------------

EBITDA                                     $17,177    $1,413  $11,657

Non-controlling interest                      (37)       327        -
(Loss) income from discontinued
 operations                                    958       875    (843)
Loss (gain) on disposal of theatre
 assets                                        184      (33)        -
Lease shutdown costs                             -     3,900        -
                                         ----------------------------

Adjusted EBITDA                            $18,282    $6,482  $10,814
                                         ----------------------------
                                         ----------------------------


Cineplex Entertainment Limited Partnership
Consolidated Supplemental Information
(Unaudited)
---------------------------------------------------------------------
(expressed in thousands of Canadian dollars,
except number of units and per unit data)

Distributable Income
--------------------

                                           For the three months ended
                                                     March 31,
                                                   2006          2005
                                             ----------    ----------

Cash used in operating activities (i)         ($24,119)      ($1,566)

Less: Changes in operating assets and
 liabilities (ii)                                32,458         8,116
Tenant Inducements (iii)                          (974)       (1,291)
Capital lease payments                            (327)             -
Maintenance capital expenditures (iv)             (849)         (630)

Add: Interest on loan from Cineplex
 Galaxy Trust (v)                                 3,500         3,500

Non cash components in operating assets
 and liabilities (vi)                               320             -

Expenses funded through integration and
 restructuring reserve (vii)                         44             -
                                             ----------    ----------

Distributable cash                              $10,053        $8,129
                                             ----------    ----------
                                             ----------    ----------

Number of LP Units outstanding               55,150,421    47,566,974

Distributable cash per LP Unit                  $0.1823       $0.1709

(i) Comparative amounts for tenant inducements have been reclassified from a financing activity to an operating activity in the consolidated statements of cash flows to conform to the current year's financial statement presentation.

(ii) Changes in operating assets and liabilities are not considered a source or use of distributable cash.

(iii) Tenant inducements received are for the purpose of funding new theatre capital expenditures and are not considered a source of distributable cash flow.

(iv) Maintenance capital expenditures are funded out of distributable income. Board approved projects are funded out of the Partnership's Development facility. Certain integration related capital expenditures are funded out of reserve funds established on November 26, 2003 and July 22, 2005.

(v) Subject to "Catch-up Payment" provision and is considered part of distributable cash.

(vi) Reflects non-cash expenses including accretion on Class C LP Units, amortization of deferred gain on RioCan sale-leaseback transaction and amortization of swap on extinguished debt.

(vii) Amounts financed by the $25 million reserve set up upon completion of the acquisition of Famous Players are not considered a use of distributable cash flow.


Cineplex Entertainment Limited Partnership
Consolidated Balance Sheets

---------------------------------------------------------------------
(expressed in thousands of Canadian dollars)

                                                  As at         As at
                                              March 31,  December 31,
                                                   2006          2005
                                            (Unaudited)
Assets

Current assets
Cash and cash equivalents                      $ 20,135      $ 45,190
Accounts receivable                              22,913        21,752
Inventories                                       3,945         4,162
Prepaid expenses and other current
 assets                                           7,768         3,803
Due from related parties                             32            32
Assets held for sale - current                    1,012           789
                                            -------------------------

                                                 55,805        75,728

Property, equipment and leaseholds              440,028       435,002

Goodwill                                        201,009       206,218

Intangible assets                                62,085        63,464

Future income taxes                               5,539         5,539

Deferred charges                                  8,954         9,319

Assets held for sale                              2,357         3,481
                                            -------------------------

                                              $ 775,777     $ 798,751
                                            -------------------------
                                            -------------------------


Cineplex Entertainment Limited Partnership
Consolidated Balance Sheets ... continued
As at December 31, 2005

(expressed in thousands of Canadian dollars)

                                                  As at         As at
                                              March 31,  December 31,
                                                   2006          2005
                                            (Unaudited)
Liabilities

Current liabilities
Accounts payable and accrued expenses          $ 65,407      $ 88,243
Distributions payable                             4,117         4,117
Due to related parties                            3,714         2,442
Income taxes payable                              1,362           667
Deferred revenue                                 32,571        41,003
Current portion of capital lease
 obligations                                      1,393         1,383
Current portion of long-term debt                20,026            35
Liabilities related to property held for
 sale - current                                     468           843
                                            -------------------------

                                                129,058       138,733

Capital lease obligations - long-term            37,508        38,078

Long-term debt                                  251,100       243,500

Due to Cineplex Galaxy Trust                    100,000       100,000

Accrued pension liability                         4,834         5,229

Other liabilities                               124,703       123,950

Class C Limited Partnership units -
 liability component                             98,174        97,555

Liabilities related to property held for
 sale - long-term                                 3,288         3,235
                                            -------------------------

                                                748,665       750,280
                                            -------------------------

Non-controlling interest                            993         1,030

                                            -------------------------

Partners' Equity

Partners' equity                                 26,119        47,441
                                            -------------------------

                                              $ 775,777     $ 798,751
                                            -------------------------
                                            -------------------------


Cineplex Entertainment Limited Partnership
Consolidated Statements of Operations
(Unaudited)
---------------------------------------------------------------------
(expressed in thousands of Canadian dollars)

                                           Three months  Three months
                                                  Ended         ended
                                              March 31,     March 31,
                                                   2006          2005

Revenue
Box office                                    $ 103,014      $ 45,767
Concessions                                      49,032        19,396
Other                                            10,616         4,874
                                            -----------  ------------

                                                162,662        70,037
                                            -----------  ------------

Expenses
Film cost                                        51,307        23,086
Cost of concessions                               9,696         4,024
Occupancy                                        37,025        12,063
Other theatre operating expenses                 38,269        15,004
General and administrative                        8,083         4,893
Management fee                                        -           153
                                            -----------  ------------

                                                144,380        59,223
                                            -----------  ------------

Income before undernoted                         18,282        10,814

Amortization                                     15,238         6,213

Loss on disposal of theatre assets                  184             -

Interest on long-term debt and capital
 lease obligations                                7,414         2,206

Interest on loan from Cineplex Galaxy
 Trust                                            3,500         3,500

Interest income                                   (104)         (118)
                                            -----------  ------------
Loss before income taxes,
 non-controlling interest & discontinued
 operations                                     (7,950)         (987)

Provision for current income taxes                   55            55
                                            -----------  ------------

Loss before non-controlling interest and
 discontinued operations                        (8,005)       (1,042)

Non-controlling interest                           (37)             -
                                            -----------  ------------

Loss from continuing operations                 (7,968)       (1,042)

(Loss) Income from discontinued
 operations                                       (958)           843
                                            -----------  ------------

Net loss for the period                       $ (8,926)       $ (199)
                                            -----------  ------------
                                            -----------  ------------


Cineplex Entertainment Limited Partnership
Consolidated Statements of Partners' Equity (Deficiency)
(Unaudited)
---------------------------------------------------------------------
(expressed in thousands of Canadian dollars)

For the three months ended March 31, 2006

            Partners'
              Capital             Accumulated   Accumulated
             (note 6)     Deficit    earnings distributions     Total

Balance -
 January 1,
 2006       $ 232,975 $ (147,795)   $ 51,925     $ (89,664)$ (47,441)

Distributions
 declared           -           -          -       (12,350)  (12,350)
Issuance
 of
 Partnership
 units -
 costs           (72)           -          -                     (72)
Investment
 in
 Cineplex
 Galaxy
 Income
 Fund units       142                                             142
  LTIP
   compensation
   obligation   (116)           -           -             -     (116)
Net loss
 for the
 period             -           -     (8,926)             -   (8,926)
             --------------------------------------------------------
Balance -
 March 31,
 2006       $ 232,929 $ (147,795)    $ 42,999    $ (102,014) $ 26,119
             --------------------------------------------------------
             --------------------------------------------------------


For the three months ended March 31, 2005

            Partners'
              Capital            Accumulated   Accumulated
             (note 6)    Deficit    earnings distributions      Total

Balance -
 January 1,
 2005      $ 110, 203 $ (147,795)   $ 38,949    $ (44,620) $ (43,263)


Distributions
 declared           -           -          -      (10,170)   (10,170)
Investment
 in
 Cineplex
 Galaxy
 Income
 Fund units     (282)           -          -             -      (282)
LTIP
 compensation
 obligation       133           -          -             -        133
loss for
 the period         -           -      (199)             -      (199)
             --------------------------------------------------------
Balance -
 March 31,
 2005       $ 110,054 $ (147,795)   $ 38,750     $ (54,790)$ (53,781)
             --------------------------------------------------------
             --------------------------------------------------------


Cineplex Entertainment Limited Partnership
Consolidated Statements of Cash Flow
(Unaudited)
---------------------------------------------------------------------
(expressed in thousands of Canadian dollars)

                                         Three months    Three months
                                                ended           ended
                                            March 31,       March 31,
                                                 2006            2005

Cash provided by (used in)

Operating activities
Net loss for the period                      $ (8,926)        $ (199)
Adjustments to reconcile net income to
 net cash used in operating activities
  Amortization of property, equipment and
   leaseholds, deferred charges and
   intangible assets                            15,238          6,524
  Amortization of tenant inducements, rent
   averaging liabilities and fair value
   lease contract assets                          (84)        (1,301)
  Amortization of debt issuance costs              652            235
  Loss on disposal of theatre assets               522              -
  Non-controlling interest                        (37)              -
Tenant inducements                                 974          1,291
Change in operating assets and
 liabilities                                  (32,458)        (8,116)
                                         -------------   ------------

                                              (24,119)        (1,566)
                                         -------------   ------------

Investing activities
Proceeds from sale of theatre assets                70              6
Proceeds from sale of discontinued
 operations                                        502              -
Capital expenditures                          (15,106)        (3,354)
Acquisition of Famous Magazine                   (100)              -
Cash transferred to segregated account
 for future distributions                                       (691)
Cash received from segregated account
 for distribution                                               8,297
                                         -------------   ------------

                                              (15,634)          4,258
                                         -------------   ------------
Financing activities
Borrowings under credit facility                30,600          1,000
Repayment of credit facility                   (3,009)           (13)
Payments under capital leases                    (327)              -
Distributions paid                            (12,350)       (17,776)
Investment in Cineplex Galaxy Income
 Fund units                                          -          (423)
                                         -------------   ------------

                                                14,914       (17,212)
                                         -------------   ------------

Decrease in cash and cash equivalents
 during the year                              (24,839)       (14,520)


Cash and cash equivalents - Beginning of
 year                                           45,795         38,663
                                         -------------   ------------
Cash and cash equivalents - End of
 period                                       $ 20,956         24,143
                                         -------------   ------------
                                         -------------   ------------

Supplemental information
Cash paid for interest                         $ 8,676        $ 5,394
Cash paid for income taxes - net                  $ 52           $ 64


FOR FURTHER INFORMATION PLEASE CONTACT:

Cineplex Entertainment LP
Gord Nelson
Chief Financial Officer
(416) 323-6602





Cineplex Entertainment LP
Pat Marshall
Vice President
Communications and Investor Relations

416) 323-6648


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