WWE releases first quarter results - May 2006 through July 2006, more

Reported by Adam Martin of WrestleView.com
On Thursday, August 31, 2006 at 4:19 PM EST

WWE issued the following press release this morning:

World Wrestling Entertainment, Inc. Reports Q1 Results

$15.6 Million Operating Income
$0.16 E.P.S.

STAMFORD, Conn.,--(BUSINESS WIRE)--Aug. 31, 2006--World Wrestling Entertainment, Inc., (NYSE: WWE) today announced financial results for its first fiscal quarter ended July 28, 2006. Revenues totaled $93.3 million as compared to $93.8 million in the prior year quarter and operating income was $15.6 million as compared to $15.8 million in the prior year quarter. The Company reported net income of $11.3 million, or $0.16 per share, as compared to $11.2 million, or $0.16 per share, in the prior year quarter.
"One of our key achievements in the current quarter was the successful re-launch of the ECW® brand," stated Linda McMahon, Chief Executive Officer. "The ECW resurgence in the quarter included an ECW branded pay-per-view event, a live event tour, and a summer cable television run on the SCI FI Channel. Based on its popularity, the SCI FI Channel will continue to broadcast the ECW television program through December 2007.

"Our results this quarter are positively impacted by the continued strength of our Home Video business," continued Mrs. McMahon. "This is evidenced by the more than 1.1 million DVDs sold, representing our best selling quarter ever."

Comparability of Quarters

Due to our arrangement with USA Network, the current quarter reflects the absence of all domestic cable advertising revenues, which accounted for approximately $8.0 million in revenues in the prior year quarter. Also, the Company aired four pay-per-view events during the current quarter as compared to five events in the prior year quarter. The additional event in the prior year quarter, Backlash®, contributed approximately $4.3 million in revenues, and $2.1 million in profit contribution.

Results By Business Segment for the 1st Quarter

We modified our business segment reporting to include four reportable segments in the fourth quarter of Fiscal 2006. Results from the prior year quarter have been adjusted for comparability to the new segment reporting structure. Based on our decision to change the financial reporting to a calendar year basis, we are currently in an eight month transition period from May 1, 2006, through December 31, 2006. Consequently, this quarter is referred to as Q1 of the 2006 transition period.

The following chart reflects net revenues and profit contribution by 
segment for the quarters ended July 28, 2006, and July 29, 2005.
(Dollars in millions)

July 28, July 29,
Net Revenues 2006 2005
------------ ---------- ----------
Live and Televised Entertainment $ 64.4 $ 71.9
Consumer Products 23.3 18.2
Digital Media 5.6 3.7
WWE Films -- --
----------- ----------
Total $ 93.3 $ 93.8
=========== ==========



July 28, July 29,
Profit Contribution 2006 2005
---------- ----------
Live and Televised Entertainment $ 25.2 $ 29.7
Consumer Products 13.1 10.4
Digital Media 1.7 1.2
WWE Films -- --
----------- ----------
Total operating income $ 40.0 $ 41.3
=========== ==========
Profit contribution margin 43% 44%
----------- ----------


Live and Televised Entertainment

Revenues from our Live and Televised Entertainment businesses were $64.4
million for the current quarter as compared to $71.9 million in the prior year
quarter, a decrease of 10%, reflecting the absence of domestic cable
advertising revenues.

  • Pay-Per-View revenues were $19.9 million as compared to $21.6 million in
    the prior year quarter. There were four pay-per-view events produced in the
    current quarter as compared to five events in the prior year quarter.
    The details for the number of buys (in 000's) are as follows:

    Event Q1 Transition 06 Q1 F06
    --------- ---------------- -------
    Backlash(R) - 273
    Judgment Day(R) 231 236
    ECW(R) One Night Stand 280 268
    Vengeance(R) 313 320
    Great American Bash(R) 224 233
    Prior events 166 115
    ----------------- --------------
    Total 1,214 1,445
    ================= ==============



    • Beginning with the ECW One Night Stand pay-per-view, the North
      American retail price was increased by $5.00 to $39.99 in order to bring
      the price closer in line with similar sporting events. This represents
      our first increase in the Pay-Per-View retail price in more than four
      years.
    • International buys, which generate lower revenues per buy, comprised
      approximately 40% of total buys in the current quarter as compared to
      28% of total buys in the prior year quarter.
    • Live Event revenues were $15.9 million as compared to $16.5 million in
      the first quarter of last year.
    • There were 86 events, including 2 international events, during the
      quarter as compared to 70 events, including 7 international events,
      during the same period last year.
    • North American average attendance increased to approximately 5,300 in
      the current quarter as compared to 4,600 in the prior year quarter.
    • International events generated approximately $0.3 million in the
      current quarter as compared to $5.7 million in the prior year quarter.
      The two events in the current quarter were performed in emerging
      territories in Latin America while the seven events in the prior year
      quarter consisted of two tours that performed in well established
      markets including Japan and the United Kingdom.
    • Seven ECW live events were produced in the current quarter, generating
      approximately $0.2 million with an average ticket price of approximately
      $26.00 and average attendance of approximately 1,000. While we continue
      to develop and grow the brand, ECW events are currently held in smaller
      venues which generate lower average attendance and revenues per event.
    • Venue Merchandise revenues were $4.7 million as compared to $3.3
      million in the first quarter of last year, primarily reflecting the
      increase in North American attendance. Also, the venue merchandise per
      capita spending by our fans increased by approximately $0.40 to $11.00
      in the current quarter.
    • Television Rights Fees revenues were $22.2 million as compared to
      $20.0 million in the prior year quarter. This increase is partially due
      to the rights fees received from our ECW telecasts.
    • Television Advertising revenues were $1.1 million as compared to $10.4
      million in the prior year quarter. This decline was due to our
      television distribution agreement with USA Network, which became
      effective in October 2005. Due to this change, we no longer participate
      in domestic television advertising sales. Advertising revenues in the
      current quarter include sales of advertising on our Canadian television
      programs and various sponsorship packages.


    Consumer Products

    Revenues from our Consumer Products businesses were $23.3 million versus
    $18.2 million in the prior year quarter, a 28% increase.


    • Home Video net revenues were $14.5 million as compared to $8.5 million
      in the prior year quarter, reflecting a 55% increase in gross units
      sold. Our WrestleMania® 22 DVD sold approximately 345,000 gross units
      in the quarter, representing our best selling title to date. Based on
      the strength of this release, combined with the release of several other
      successful titles, we shipped approximately 1.1 million units in the
      current quarter.
    • Licensing revenues were $5.6 million as compared to $7.5 million in
      the prior year quarter, reflecting decreases in novelty and multimedia
      game product sales. The prior year quarter reflected sales of our
      WrestleMania 21 videogame while no new videogames were released in the
      comparable period this year.
    • Magazine Publishing net revenues were $3.1 million as compared to $2.1
      million in the prior year quarter, reflecting an additional issue sold
      in the current quarter. Beginning in July, we began publishing WWE®
      Magazine, which replaces our two former magazines, Raw® and SmackDown®.


    Digital Media

    Revenues from our Digital Media related businesses were $5.6 million as
    compared to $3.7 million in the prior year quarter, a 51% increase.


    • WWE.com revenues were $2.1 million as compared to $1.7 million in the
      prior year quarter, reflecting additional revenues from advertising and
      wireless based content.
    • WWE Shop revenues were $3.3 million as compared to $1.8 million in the
      prior year quarter, primarily due to a 68% increase in the number of
      orders processed during the current quarter.


    WWE Films

    Our first feature film, See No Evil, was released on May 19, 2006, and
    generated approximately $15.0 million in gross domestic box office receipts
    and is currently being distributed in international theatrical markets. WWE
    does not participate in any revenues associated with this film project until
    the print and advertising costs incurred by our distributor have been
    recouped. Accordingly, no revenues have been recorded in the current
    quarter.

    Profit Contribution (Net revenues less cost of revenues)

    Profit contribution for the quarter was $40.0 million as compared to
    $41.3 million in the prior year quarter. Total profit contribution margin
    was approximately 43% for the current quarter as compared to 44% for the
    prior year quarter. The decline in the profit contribution is due in part to
    the absence of domestic television advertising revenues in our Live and
    Televised Entertainment segment.

    Selling, general and administrative expenses

    SG&A expenses were $22.5 million for the current quarter as compared
    to $22.8 million in the prior year quarter.

    EBITDA

    EBITDA was approximately $17.5 million in the current quarter as compared
    to $18.5 million in the prior year.

    Cash Flows

    Net cash provided by continuing operations was $2.4 million for the
    quarter ended July 28, 2006, as compared to $21.6 million for the quarter
    ended July 29, 2005. In the current quarter we spent approximately $12.6
    million on the production of feature films and approximately $1.5 million
    for the purchase of additional film libraries.

    Change in Fiscal Year

    As previously disclosed, the Company will switch to a calendar year basis
    beginning with calendar year 2007. This change is intended to simplify our
    communication with shareholders and will enable us to report our financial
    results in a timeframe consistent with the majority of our media and
    entertainment peers. We will issue one additional quarterly report for our
    second fiscal quarter ending October 27, 2006, and will subsequently file a
    transitional annual report for the eight months ended December 31, 2006.

    Transition Period Outlook

    We continue to expect the results of our 2006 transition period to be
    approximately even with the $30 million of Net Income and $0.43 EPS from
    continuing operations in the comparable prior year period.

    Note: World Wrestling Entertainment, Inc., will host a conference call on
    August 31, 2006, at 11:00 a.m. ET to discuss the Company's first quarter
    earnings results for the 2006 transition period. All interested parties can
    access the conference call by dialing 800-895-0231 (conference ID: WWE).
    Please reserve a line 15 minutes prior to the start time of the conference
    call. A presentation that will be referenced during the call can be found at
    the Company web site at corporate.wwe.com.
    A replay of the call will be available approximately three hours after the
    conference call concludes, and can be accessed at corporate.wwe.com.

    World Wrestling Entertainment, Inc., (NYSE: WWE
    - News) is an integrated
    media and entertainment company headquartered in Stamford, Conn. Additional
    information on the Company can be found at wwe.com and corporate.wwe.com.

    Trademarks: The names of all World Wrestling Entertainment televised and
    live programming, talent names, images, likenesses, slogans and wrestling
    moves and all World Wrestling Entertainment logos are trademarks, which are
    the exclusive property of World Wrestling Entertainment, Inc. All other
    trademarks are the property of their respective owners.

    Forward-Looking Statements: This news release contains forward-looking
    statements pursuant to the safe harbor provisions of the Securities
    Litigation Reform Act of 1995, which are subject to various risks and
    uncertainties. These risks and uncertainties include the conditions of the
    markets for live events, broadcast television, cable television,
    pay-per-view, Internet, entertainment, professional sports, and licensed
    merchandise; acceptance of the Company's brands, media and merchandise
    within those markets; uncertainties relating to litigation; risks associated
    with producing live events both domestically and internationally;
    uncertainties associated with international markets; risks relating to
    maintaining and renewing key agreements, including television distribution
    agreements; and other risks and factors set forth from time to time in
    Company filings with the Securities and Exchange Commission. Actual results
    could differ materially from those currently expected or anticipated.

                     World Wrestling Entertainment, Inc.
    Consolidated Income Statements
    (dollars and shares in thousands, except per share data)
    (Unaudited)


    Three Months Ended
    July 28, July 29,
    2006 2005
    --------- ---------

    Net revenues $ 93,267 $ 93,812

    Cost of revenues 53,266 52,501
    Selling, general and administrative expenses 22,508 22,815
    Depreciation and amortization 1,860 2,696
    -------- --------

    Operating income 15,633 15,800

    Investment income, net 2,486 1,872
    Interest expense 137 152
    Other expense, net (496) (73)

    --------- ---------
    Income from continuing operations before
    income taxes 17,486 17,447

    Provision for income taxes 6,184 6,269
    -------- --------

    Income from continuing operations 11,302 11,178
    -------- --------

    Income from discontinued operations, net of taxes - 2
    -------- --------

    Net income $ 11,302 $ 11,180
    ======== ========

    Earnings per share - basic and diluted:
    Continuing operations $ 0.16 $ 0.16
    Discontinued operations 0.00 0.00
    -------- --------
    Net income $ 0.16 $ 0.16
    ======== ========

    Shares used in per share calculations:
    Basic 70,708 68,899
    Diluted 71,364 69,627



    World Wrestling Entertainment, Inc.
    Consolidated Balance Sheets
    (dollars in thousands)
    (Unaudited)
    As of As of
    July 28, April 30,
    2006 2006
    ---------------------
    ASSETS

    CURRENT ASSETS:

    Cash and equivalents $ 130,869 $ 175,203
    Short-term investments 133,417 105,655
    Accounts receivable, net 57,858 67,775
    Inventory, net 2,544 1,788
    Prepaid expenses and other current assets 11,017 11,140
    Assets of discontinued operations 461 457
    --------- ---------
    Total current assets 336,166 362,018

    PROPERTY AND EQUIPMENT, NET 67,857 67,570

    FEATURE FILM PRODUCTION ASSETS 48,656 36,094

    INTANGIBLE ASSETS, NET 2,738 1,461

    OTHER ASSETS 12,060 12,247
    --------- ---------
    TOTAL ASSETS $ 467,477 $ 479,390
    ========= =========


    LIABILITIES AND STOCKHOLDERS' EQUITY

    CURRENT LIABILITIES:
    Current portion of long-term debt $ 833 $ 817
    Accounts payable 15,305 19,826
    Accrued expenses and other liabilities 33,979 36,017
    Deferred income 18,211 19,874
    Liabilities of discontinued operations 294 294
    --------- ---------
    Total current liabilities 68,622 76,828

    LONG-TERM DEBT 6,167 6,381

    STOCKHOLDERS' EQUITY:
    Class A common stock 229 227
    Class B common stock 479 479
    Additional paid-in capital 280,314 277,693
    Accumulated other comprehensive income 58 355
    Retained earnings 111,608 117,427
    --------- ---------
    Total stockholders' equity 392,688 396,181
    --------- ---------

    TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 467,477 $ 479,390
    ========= =========



    World Wrestling Entertainment, Inc.
    Consolidated Statements of Cash Flows
    (dollars in thousands)
    (Unaudited)
    Three Months Ended
    July 28, July 29,
    2006 2005
    --------- ---------
    OPERATING ACTIVITIES:
    Net income $ 11,302 $ 11,180
    Adjustments to reconcile net income to net cash
    provided by operating activities:
    Income from discontinued operations, net of
    taxes - (2)
    Revaluation of warrants 866 (639)
    Depreciation and amortization 1,860 2,696
    Amortization of investment income (122) (263)
    Stock compensation costs 1,534 579
    Provision for doubtful accounts - 370
    Provision for inventory obsolescence 448 307
    (Benefit) provision for deferred income taxes (587) 308
    Changes in assets and liabilities:
    Accounts receivable 9,917 7,179
    Inventory (1,204) (534)
    Prepaid expenses and other assets 123 200
    Feature film production assets (12,562) (1,952)
    Accounts payable (4,520) 243
    Accrued expenses and other liabilities (3,154) 4,537
    Deferred income (1,541) (2,588)
    -------- --------
    Net cash provided by continuing
    operations 2,360 21,621
    Net cash provided by discontinued
    operations - 136
    -------- --------
    Net cash provided by operating
    activities 2,360 21,757
    -------- --------

    INVESTING ACTIVITIES:
    Purchase of property and equipment (1,890) (255)
    Purchase of other film library assets (1,534) -
    Purchase of short-term investments (45,854) (1,325)
    Proceeds from sales or maturities of short-term
    investments 17,850 5,470
    -------- --------
    Net cash (used in) provided by
    continuing operations (31,428) 3,890
    Net cash used in discontinued
    operations - -
    -------- --------
    Net cash (used in) provided by
    investing activities (31,428) 3,890
    -------- --------

    FINANCING ACTIVITIES:
    Repayments of long-term debt (199) (184)
    Dividends paid (16,954) (8,267)
    Issuance of stock, net 229 187
    Proceeds from exercise of stock options 1,291 529
    Excess tax benefit from stock-based payment
    arrangements 367 -
    -------- --------
    Net cash used in continuing operations (15,266) (7,735)
    Net cash used in discontinued
    operations - -
    -------- --------
    Net cash used in financing activities (15,266) (7,735)
    -------- --------


    NET (DECREASE) INCREASE IN CASH AND CASH
    EQUIVALENTS (44,334) 17,912
    CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 175,203 56,568
    -------- --------
    CASH AND CASH EQUIVALENTS, END OF PERIOD $130,869 $ 74,480
    ======== ========



    World Wrestling Entertainment, Inc.
    Supplemental Information - EBITDA
    (dollars in thousands)
    (Unaudited)

    Three Months Ended
    July 28, July 29,
    2006 2005
    ----------- -----------

    Net income reported on U.S. GAAP basis $ 11,302 $ 11,180

    Income from discontinued operations, net - (2)
    Provision for income taxes 6,184 6,269
    Interest and other, net (1,852) (1,647)
    Depreciation and amortization 1,860 2,696
    ---------- ----------
    EBITDA $ 17,494 $ 18,496
    ========== ==========


    Non-GAAP Measure:

    EBITDA is defined as net income from continuing operations before
    interest and other income, income taxes, depreciation and
    amortization. Although it is not a recognized measure of performance
    under U.S. GAAP, EBITDA is presented because it is a widely accepted
    financial indicator of a company's performance. The Company uses
    EBITDA to measure its own performance and to set goals for operating
    managers. EBITDA should not be considered as an alternative to net
    income, cash flows from operations or any other indicator of World
    Wrestling Entertainment Inc.'s performance or liquidity, determined in
    accordance with U.S. GAAP.



    World Wrestling Entertainment, Inc.
    Supplemental Information- Free Cash Flow
    (dollars in thousands)
    (Unaudited)

    Three Months Ended
    July 28, July 29,
    2006 2005

    Net cash provided by continuing operations $ 2,360 $ 21,621

    Less cash used in capital expenditures:
    Purchase of property and equipment (1,890) (255)
    Purchase of other film library assets (1,534) -

    ----------- -----------
    Free Cash Flow $ (1,064) $ 21,366
    =========== ===========


    Non-GAAP Measure:

    We define Free Cash Flow as net cash provided by continuing operations
    less cash used for capital expenditures. Although it is not a
    recognized measure of liquidity under U.S. GAAP, Free Cash Flow
    provides useful information regarding the amount of cash our
    continuing business is generating after capital expenditures,
    available for reinvesting in the business and for payment of
    dividends.