Cineplex Inc. (TSX:CGX) ("Cineplex") today released its financial results for
the first quarter of 2013.


First Quarter Results 



----------------------------------------------------------------------------
                                                                 Period over
                                                               Period Change
                                       2013          2012(i)            (ii)
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Total Revenues               $248.1 million   $249.0 million           -0.4%
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Attendance                     16.2 million     17.1 million           -5.5%
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Other Revenues               $ 27.0 million   $ 22.5 million           20.0%
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Net Income                   $  8.8 million   $ 15.1 million          -41.6%
----------------------------------------------------------------------------
Adjusted EBITDA              $ 31.7 million   $ 41.1 million          -23.0%
----------------------------------------------------------------------------
Adjusted EBITDA Margin                 12.8%            16.5%          -3.7%
----------------------------------------------------------------------------
Adjusted Free Cash Flow per                                                 
 Share                       $       0.3838   $       0.4803          -20.1%
----------------------------------------------------------------------------
Basic Earnings per Share     $         0.14   $         0.26          -46.2%
----------------------------------------------------------------------------
Diluted Earnings per Share   $         0.14   $         0.26          -46.2%
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 i.   Effective January 1, 2013, Cineplex implemented International       
      Financial Reporting Standard ("IFRS") 11, Joint Arrangements,       
      retrospectively. As a result, certain comparative items presented in
      this release for 2012 have been revised.                            
 ii.  Period over period change calculated based on thousands of dollars  
      except percentage and per share values. Changes in percentage       
      amounts are calculated as 2013 value less 2012 value.               



"A lack of blockbuster hits resulted in box office revenues decreasing 2.8% this
quarter versus the same period in 2012," said Ellis Jacob, President and CEO,
Cineplex Entertainment. "However, Cineplex's media revenues increased 28.6%
versus the first quarter of 2012 and realized gains in all major media
categories. A new first quarter record was established for BPP of $8.97, an
increase of 2.9% and a new all-time quarterly record was established for CPP of
$4.69, up 4.2% versus 2012's first quarter."


"In other areas of the business, our SCENE loyalty program exceeded 4.5 million
members during the quarter, an increase of more than 200,000 new members. The
Cineplex Mobile app has now been downloaded more than 5.8 million times. We
acquired two theatres in Vancouver, BC and added five more UltraAVX auditoriums
to our circuit. Our premium entertainment experiences accounted for 35.5% of box
office revenues during the first quarter which reflects an 8.4% increase versus
the same period last year and is a new all-time high. Cineplex's strong balance
sheet, continued investment in the enhancement of the exhibition experience and
the diversification of our business model positions us well for the future and
we are also pleased to announce a 6.7% dividend increase to $1.44 per share on
an annual basis from the current $1.35 per share. This increase will be
effective with the May 2013 dividend which will be paid in June 2013. This
increase represents our third dividend increase since converting to a
corporation on January 1, 2011."


EBITDA and adjusted free cash flow are not measures recognized by generally
accepted accounting principles ("GAAP") and do not have standardized meanings in
accordance with such principles. Therefore, EBITDA and adjusted free cash flow
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 gains and losses on disposal of assets and the share of
income of the Canadian Digital Cinema Partnership ("CDCP"). Adjusted free cash
flow is a non-GAAP measure generally used by Canadian corporations, as an
indicator of financial performance and it should not be seen as a measure of
liquidity or a substitute for comparable metrics prepared in accordance with
GAAP. Management uses adjusted EBITDA and adjusted free cash flow to evaluate
performance primarily because of the significant effect certain unusual or
non-recurring charges and other items have on EBITDA from period to period. For
a detailed reconciliation of net income to EBITDA and adjusted EBITDA and from
cash used in or provided by operating activities to adjusted free cash flow,
please refer to Cineplex's management's discussion and analysis filed on
www.sedar.com.


KEY DEVELOPMENTS IN THE FIRST QUARTER OF 2013 

The following describes certain key business initiatives and results undertaken
and achieved during the first quarter of 2013 in each of Cineplex's core
business areas:


THEATRE EXHIBITION



--  First quarter BPP was $8.97, an increase of 2.9% over the prior year
    period, representing a first quarter record for Cineplex. 
--  Acquired two theatres located in Vancouver, British Columbia, bringing
    the total number of theatres in Cineplex's circuit to 136 with 1,455
    screens at March 31, 2013. 
--  Continued the expansion of UltraAVX, Cineplex's premium movie-going
    experience targeting guests looking for an enhanced presentation
    experience, with five new UltraAVX auditoriums added to the circuit in
    the first quarter of 2013. At March 31, 2013, Cineplex had 44 UltraAVX
    auditoriums. 
--  Added 3D screens in strategic locations across the circuit, increasing
    the number of 3D screens to 551 at March 31, 2013. 



MERCHANDISING



--  First quarter CPP was $4.69, an increase of 4.2% over the prior year
    period, and a quarterly record for Cineplex, exceeding the previous
    record of $4.68 set in the third quarter of 2012.  
--  Continued the roll-out of digital menu boards at concession stands
    throughout the circuit, providing a flexible platform to communicate
    pricing, promotions and merchandising programs. 
--  Opened a new XSCAPE entertainment centre at Scotiabank Theatre Edmonton
    in the first quarter of 2013, bringing the total number of XSCAPE
    entertainment centres to nine. 



MEDIA



--  Media revenues in the first quarter exceeded the same period in 2012 by
    28.6%, with increases seen in all major categories of media.  
--  Media revenues benefited from an increase of 30.1% for in-theatre
    advertising as the first quarter of 2013 included increased spending in
    the automotive, packaged goods and electronic advertising sectors. 
--  Cineplex Digital Media Inc. ("CDM") business continued to grow, with
    revenues in the first quarter of 2013 exceeding the prior year by 32.9%.



ALTERNATIVE PROGRAMMING



--  The highly successful Metropolitan Opera series continued its strong
    performance in Cineplex's theatres. 
--  Other alternative programming during the first quarter of 2013 included
    ethnic films, live sporting events such as World Wrestling
    Entertainment, and the Family Favourites film series. 



INTERACTIVE



--  Integrated the Cineplex online store ("Cineplex Store") app onto Toshiba
    smart televisions and 2013 LG and Samsung Smart Devices and finalized an
    agreement with Panasonic for Smart TV application deployment of the
    Cineplex Store app. 
--  As of March 31, 2013, Cineplex has completed deals to include digital
    content from all major studios on the Cineplex Store. 
--  Launched new Blackberry Z10 and Windows 8 tablet apps. 
--  As of March 31, 2013, the Cineplex app has been downloaded 5.8 million
    times and recorded 129.4 million app sessions. 
--  The Cineplex Mobile app ranks as the 7th most popular mobile brand in
    Canada based on the most recent ComScore MobiLens rankings. 



LOYALTY



--  Membership in the SCENE loyalty program surpassed the 4.5 million member
    mark during the quarter, increasing by approximately 0.2 million members
    during the first quarter of 2013.  
--  SCENE ran programs with various partners including Cara Foods and Rogers
    during the first quarter of 2013. 



OPERATING RESULTS FOR THE FIRST QUARTER OF 2013 

Total revenues

Total revenues for the three months ended March 31, 2013 decreased $0.9 million
(0.4%) to $248.1 million as compared to the prior year period. A discussion of
the factors affecting the changes in box office, concession and other revenues
for the period is provided on the following pages.


Box office revenues

The following table highlights the movement in box office revenues, attendance
and BPP for the quarter (in thousands of Canadian dollars, except attendance
reported in thousands of patrons, and per patron amounts, unless otherwise
noted):




----------------------------------------------------------------------------
Box office revenues                                    First Quarter        
                                               ---------------------------- 
                                                    2013       2012  Change 
----------------------------------------------------------------------------
                                                                            
Box office revenues                            $ 145,165  $ 149,413    -2.8%
Attendance                                        16,191     17,127    -5.5%
Box office revenue per patron                  $    8.97  $    8.72     2.9%
BPP excluding premium priced product           $    8.19  $    8.13     0.7%
Canadian industry revenues (i)                                         -9.1%
Same store box office revenues                 $ 135,547  $ 148,991    -9.0%
Same store attendance                             15,200     17,076   -11.0%
% Total box from 3D, UltraAVX, VIP & IMAX           35.5%      27.1%    8.4%
                                                                            
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(i) The Motion Picture Theatre Associations of Canada ("MPTAC") reported    
 that the Canadian exhibition industry reported a box office revenue        
 decrease of 8.3% for the period from December 28, 2012 to March 28, 2013   
 as compared to the period from December 30, 2011 to March 29, 2012. On a   
 basis consistent with Cineplex's calendar reporting period (January 1 to   
 March 31), the Canadian industry box office revenue decrease is estimated  
 to be 9.1%.                                                                
----------------------------------------------------------------------------






----------------------------------------------------------------------------
Box office continuity                                   First Quarter       
                                                    Box Office   Attendance 
----------------------------------------------------------------------------
2012 as reported                                 $     149,413       17,127 
Same store attendance change                           (16,361)      (1,875)
Impact of same store BPP change                          2,917            - 
New and acquired theatres                                9,617          990 
Disposed and closed theatres                              (421)         (51)
----------------------------------------------------------------------------
2013 as reported                                 $     145,165       16,191 
----------------------------------------------------------------------------



First Quarter 



 --------------------------------------------------------------------------
 First Quarter 2013                    First Quarter 2012                  
 Top Cineplex Films    IMAX 3D  % Box  Top Cineplex Films    IMAX  3D % Box
 --------------------------------------------------------------------------
 1 Oz: The Great and                   1 The Hunger Games       X      8.3%
   Powerful               X  X   6.8%                                      
 2 The Hobbit: An                      2 Dr. Seuss' The         X   X  7.3%
   Unexpected Journey     X  X   6.0%    Lorax                             
 3 Identity Thief                5.9%  3 Mission: Impossible    X      5.1%
                                         - Ghost Protocol                  
 4 Django Unchained              5.1%  4 The Vow                       4.7%
 5 Jack the Giant                      5 Journey 2: The                    
   Slayer                    X   4.0%    Mysterious Island      X   X  4.6%
 --------------------------------------------------------------------------



Box office revenues decreased $4.2 million, or 2.8%, to $145.2 million during
the first quarter of 2013, compared to $149.4 million recorded in the same
period in 2012. The decrease was primarily due to a 5.5% decrease in attendance
as a result of the current period lacking a blockbuster release similar to the
prior period's highly-anticipated release of the first film in The Hunger Games
trilogy, which recorded the highest-ever box office revenues for a first quarter
release and the third-largest opening weekend of all-time. The current period
attendance decline was also impacted by less compelling product for children, as
only one of the top five films during the quarter, Jack the Giant Slayer,
catered to young children in the period that included the March break school
holiday.


BPP increased 2.9% from $8.72 in the first quarter of 2012 to $8.97 in the
current year period. The performance of premium priced product contributed to
this BPP increase, which accounted for 35.5% of box office revenues in the
current period, up from 27.1% in the prior year period. The top two films
released during the quarter were screened in 3D, compared to only one last year.
Since March 31, 2012, Cineplex has added 139 RealD 3D screens, 19 UltraAVX
screens, 10 VIP auditoriums and three IMAX screens, contributing to the increase
in revenues from premium priced product. The four theatres acquired from AMC in
the third quarter of 2012, which are located in major metropolitan areas and
have higher ticket prices than those in smaller markets, also contributed to the
higher BPP in the period.


Cineplex continues to invest in premium priced formats including 3D, UltraAVX,
IMAX and VIP thereby positioning itself to benefit from the premiums charged for
these offerings.


Concession revenues  

The following table highlights the movement in concession revenues, attendance
and CPP for the quarter (in thousands of Canadian dollars, except attendance and
same store attendance reported in thousands of patrons, and per patron amounts):




----------------------------------------------------------------------------
Concession revenues                                 First Quarter           
                                         -----------------------------------
                                                2013        2012     Change 
----------------------------------------------------------------------------
                                                                            
Concession revenues                      $    75,879 $    77,037       -1.5%
Attendance                                    16,191      17,127       -5.5%
Concession revenue per patron            $      4.69 $      4.50        4.2%
Same store concession revenues           $    71,858 $    76,895       -6.6%
Same store attendance                         15,200      17,076      -11.0%
                                                                            
----------------------------------------------------------------------------






----------------------------------------------------------------------------
Concession revenue continuity                            First Quarter      
                                                     Concession  Attendance 
----------------------------------------------------------------------------
2012 as reported                                    $    77,037      17,127 
Same store attendance change                             (8,444)     (1,875)
Impact of same store CPP change                           3,406           - 
New and acquired theatres                                 4,022         990 
Disposed and closed theatres                               (142)        (51)
----------------------------------------------------------------------------
2013 as reported                                    $    75,879      16,191 
----------------------------------------------------------------------------



First Quarter 

Concession revenues decreased 1.5% as compared to the prior year quarter
primarily due to the 5.5% decrease in attendance. CPP increased from $4.50 in
the first quarter of 2012 to $4.69 in the same period in 2013, a 4.2% increase
and quarterly record for Cineplex. Cineplex believes a focus on revised
concession offerings, its RBO program and improved product promotion through the
expansion of a digital menu board program have all contributed to the higher CPP
in the current period compared to the prior year period. 


Other revenues 

The following table highlights the movement in media, games and other revenues
for the quarter (in thousands of Canadian dollars):




----------------------------------------------------------------------------
Other revenues                                         First Quarter        
                                                ----------------------------
                                                     2013      2012  Change 
----------------------------------------------------------------------------
                                                                            
Media                                           $  16,310 $  12,686    28.6%
Games                                               2,103     1,922     9.4%
Other                                               8,613     7,920     8.8%
----------------------------------------------------------------------------
Total                                           $  27,026 $  22,528    20.0%
----------------------------------------------------------------------------



First Quarter

Other revenues increased 20.0% to $27.0 million in the first quarter of 2013
compared to the prior year period. This increase was primarily due to higher
media revenues, which were $16.3 million, up $3.6 million, or 28.6%, when
compared to the prior year period. This increase was primarily due to showtime
revenues increasing $2.8 million and CDM revenues increasing $0.5 million
compared to the prior year period. A focus on regional advertising campaigns in
addition to national campaigns contributed to the higher media revenues in the
current year period. 


The games revenue increase is primarily due to the addition of six new XSCAPE
entertainment centres since the first quarter of 2012. The current period
includes a life-to-date one-time increase to games revenue of $0.5 million due
to a change in accounting policy regarding the recognition of revenue on the
sale of XSCAPE gaming cards, which was offset by the games revenues for the
first quarter of 2012 including the results of New Way Sales ("NWS") for January
2012 ($0.4 million). 


On January 31, 2012, Cineplex deconsolidated NWS and merged its operations with
the amusement game and vending assets of Starburst Coin Machines Inc. ("SCM"),
to create Cineplex Starburst Inc. ("CSI"). Cineplex and SCM both have a 50%
interest in CSI. Cineplex's share of revenues from CSI for the periods
subsequent to January 31, 2012 are included in the 'Share of income of joint
ventures' line in the statements of operations.


Other revenues increased primarily due to increased revenues from enhanced guest
service initiatives and auditorium rentals. 


Film cost 

The following table highlights the movement in film cost and the film cost
percentage for the quarter (in thousands of Canadian dollars, except film cost
percentage):




----------------------------------------------------------------------------
Film cost                                             First Quarter         
                                              ------------------------------
                                                   2013       2012   Change 
----------------------------------------------------------------------------
                                                                            
Film cost                                     $  73,389  $  76,707     -4.3%
Film cost percentage                               50.6%      51.3%    -0.7%
----------------------------------------------------------------------------



First Quarter 

Film cost varies primarily with box office revenue, and can vary from quarter to
quarter based on the relative strength of the titles exhibited during the
period. The decrease in the first quarter of 2013 compared to the prior year
period was due to the decrease in box office revenue and the impact of the 0.7%
decrease in film cost percentage. The decrease in film cost percentage is
primarily due to the settlement rate on the top films during the first quarter
of 2013 being lower than the average film settlement rate on certain strong
performing titles in the 2012 period.


Cost of concessions 

The following table highlights the movement in concession cost and concession
cost as a percentage of concession revenues ("concession cost percentage") for
the quarter (in thousands of Canadian dollars, except concession cost percentage
and concession margin per patron):




----------------------------------------------------------------------------
Cost of concessions                                   First Quarter         
                                             -------------------------------
                                                  2013       2012     Change
----------------------------------------------------------------------------
                                                                            
Concession cost                              $  16,274  $  15,770       3.2%
Concession cost percentage                        21.4%      20.5%      0.9%
Concession margin per patron                 $    3.68  $    3.58       2.8%
----------------------------------------------------------------------------



First Quarter 

Cost of concessions varies primarily with theatre attendance as well as the
quantity and mix of concession offerings sold. The increase in concession cost
as compared to the prior year period was due to the 0.9% increase in the
concession cost percentage during the period. This increase was partially offset
by the 1.5% decrease in concession revenues. The concession margin per patron
increased from $3.58 in the first quarter of 2012 to $3.68 in the same period in
2013, reflecting the impact of the higher CPP during the period. 


Despite the 10% discount offered to SCENE members and SCENE points offered on
select combo offerings, which contributes to a higher concession cost
percentage, Cineplex believes the SCENE program drives incremental attendance
and purchase incidence which increases concession revenues and CPP.


Depreciation and amortization 

The following table highlights the movement in depreciation and amortization
expenses during the quarter (in thousands of Canadian dollars):




----------------------------------------------------------------------------
Amortization expenses                                  First Quarter        
                                                ----------------------------
                                                     2013      2012  Change 
----------------------------------------------------------------------------
                                                                            
Amortization of property, equipment and                                     
 leaseholds                                     $  13,779 $  14,534    -5.2%
Amortization of intangible assets and other         3,519     1,939    81.5%
                                                ----------------------------
Amortization expenses as reported               $  17,298 $  16,473     5.0%
----------------------------------------------------------------------------



The quarterly decrease in amortization of property, equipment and leaseholds of
$0.8 million is due in part to certain assets becoming fully amortized in the
third quarter of 2012. 


The increase in amortization of intangible assets and other in the first quarter
of 2013 compared to the prior year period is due to the amortization of certain
trade name assets that are being phased out by Cineplex. These assets were
previously classified as indefinite life assets however during the fourth
quarter of 2012 their classification was changed to definite life with
amortization being recorded over the anticipated rebranding schedule of the
associated theatres. 


Loss (gain) on disposal of assets 

The following table shows the movement in the loss (gain) on disposal of assets
during the quarter (in thousands of Canadian dollars):




----------------------------------------------------------------------------
Loss (gain) on disposal of assets                         First Quarter     
                                                    ------------------------
                                                       2013    2012   Change
----------------------------------------------------------------------------
                                                                            
Loss (gain) on disposal of assets                   $ 1,062 $   (55)      NM
                                                                            
----------------------------------------------------------------------------



First Quarter 

During the first quarter of 2013, Cineplex recorded a loss of $1.1 million on
the disposal of assets that were sold or otherwise disposed of. The first
quarter of 2012 resulted in a gain of $0.1 million on the disposal of assets. 


Other costs

Other costs include three main sub-categories of expenses, including theatre
occupancy expenses, which capture the rent and associated occupancy costs for
Cineplex's various operations; other operating expenses, which include the costs
related to running Cineplex's theatres and ancillary businesses; and general and
administrative expenses, which includes costs related to managing Cineplex's
operations, including the head office expenses. Please see the discussions below
for more details on these categories. The following table highlights the
movement in other costs for the quarter (in thousands of Canadian dollars):




----------------------------------------------------------------------------
Other costs                                          First Quarter          
                                            --------------------------------
                                                   2013        2012  Change 
----------------------------------------------------------------------------
                                                                            
Theatre occupancy expenses                  $    46,558 $    41,708    11.6%
Other operating expenses                         64,468      58,538    10.1%
General and administrative expenses              16,507      15,726     5.0%
                                            --------------------------------
Total other costs                           $   127,533 $   115,972    10.0%
----------------------------------------------------------------------------



Theatre occupancy expenses

The following table highlights the movement in theatre occupancy expenses for
the quarter (in thousands of Canadian dollars): 




----------------------------------------------------------------------------
Theatre occupancy expenses                             First Quarter        
                                               -----------------------------
                                                    2013      2012   Change 
----------------------------------------------------------------------------
                                                                            
Rent                                           $  31,099 $  27,758     12.0%
Other occupancy                                   16,447    14,208     15.8%
One-time items (i)                                  (988)     (258)   282.9%
----------------------------------------------------------------------------
Total                                          $  46,558 $  41,708     11.6%
----------------------------------------------------------------------------


 




(i)  One-time items include amounts related to both theatre rent and other
     theatre occupancy costs. They are isolated here to illustrate        
     Cineplex's theatre rent and other theatre occupancy costs excluding  
     these one-time, non-recurring items.                                 
                                                                          
                                                                          
----------------------------------------------------------------------------
Theatre occupancy continuity                                 First Quarter  
                                                               Occupancy    
----------------------------------------------------------------------------
2012 as reported                                           $         41,708 
Impact of new and acquired theatres                                   5,214 
Impact of disposed theatres                                            (170)
Same store rent change                                                   26 
One-time items                                                         (730)
Other                                                                   510 
----------------------------------------------------------------------------
2013 as reported                                           $         46,558 
----------------------------------------------------------------------------



First Quarter 

Theatre occupancy expenses increased $4.9 million during the first quarter of
2013 compared to the prior year period. This increase was primarily due to the
four theatres acquired from AMC in the third quarter of 2012 ($4.9 million). 


Other operating expenses  

The following table highlights the movement in other operating expenses during
the quarter (in thousands of Canadian dollars):




----------------------------------------------------------------------------
Other operating expenses                               First Quarter        
                                                ----------------------------
                                                     2013      2012  Change 
----------------------------------------------------------------------------
                                                                            
Other operating expenses                        $  64,468 $  58,538    10.1%
                                                                            
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Other operating continuity                                    First Quarter 
                                                            Other Operating 
----------------------------------------------------------------------------
2012 as reported                                      $              58,538 
Impact of new and acquired theatres                                   3,069 
Impact of disposed theatres                                            (199)
Same store payroll change                                              (321)
Marketing change                                                        133 
Media                                                                 1,273 
New Way Sales                                                          (299)
Other                                                                 2,274 
----------------------------------------------------------------------------
2013 as reported                                      $              64,468 
----------------------------------------------------------------------------



First Quarter 

Other operating expenses during the first quarter of 2013 increased $5.9 million
or 10.1% compared to the prior year period. The impact of new and acquired net
of disposed theatres was a $2.9 million increase to the category primarily due
to the four theatres acquired from AMC which accounted for $2.1 million of the
$2.9 million increase. Media expenses increased $1.3 million due to the higher
volume of media activity in the quarter. As a result of lower business volumes
at the theatres during the current year period, same-store payroll costs
decreased $0.3 million. The impact of NWS ($0.3 million) represents January 2012
activity prior to the deconsolidation of NWS and the formation of CSI. 


The major movement in the Other category include the following:



--  The increase in 3D attendance arising from the additional 139 3D screens
    added since March 31, 2012 resulted in higher 3D royalty costs ($0.4
    million) and higher projector bulb expense ($0.4 million). 
--  Higher utility costs in the 2013 period compared to the prior year
    period ($0.4 million) due in part to colder average temperatures in
    certain areas of Canada in the 2013 period compared to the prior year. 
--  Despite the lower business volumes at the theatres, an increase in
    online ticket sales resulted in an increase in credit card service fees
    ($0.2 million). 
--  Increased spending for new business initiatives including Cineplex's
    interactive business ($0.2 million). 



Total theatre payroll costs accounted for 43.5% of total operating expenses
during the first quarter of 2013 as compared to 45.7% for the same period one
year earlier. 


General and administrative expenses 

The following table highlights the movement in general and administrative
("G&A") expenses during the quarter, including Share based compensation costs,
and G&A net of these costs (in thousands of Canadian dollars):




----------------------------------------------------------------------------
G&A expenses                                           First Quarter        
                                                ----------------------------
                                                     2013      2012  Change 
----------------------------------------------------------------------------
                                                                            
G&A excluding LTIP and option plan expense      $  12,739 $  12,496     1.9%
LTIP (i)                                            3,360     2,585    30.0%
Option plan                                           408       645   -36.7%
                                                ----------------------------
G&A expenses as reported                        $  16,507 $  15,726     5.0%
----------------------------------------------------------------------------
(i)  LTIP includes the expense for the LTIP program as well as the expense  
     for the executive and Board deferred share unit plans.                 



First Quarter 

G&A expenses increased $0.8 million during the first quarter of 2013 compared to
the prior year period, due to a $0.8 million increase in LTIP expense. The $0.2
million increase in G&A excluding LTIP and option plan expense was offset by the
$0.2 million decrease in the option plan expense. 


Share of income of joint ventures 

Cineplex's joint ventures in the 2013 period include its 50% share of one
theatre in Quebec and one IMAX screen in Ontario, its 78.2% interest in CDCP and
its 50% interest in CSI. For the 2012 period, Cineplex's joint ventures included
one theatre in Quebec, one IMAX screen in Ontario, its 78.2% interest in CDCP
and its 50% interest in CSI for February and March as CSI was formed January 31,
2012. The following table highlights the components of share of income of joint
ventures during the quarter (in thousands of Canadian dollars):




----------------------------------------------------------------------------
Share of income of joint ventures                       First Quarter       
                                                ----------------------------
                                                    2013     2012    Change 
----------------------------------------------------------------------------
                                                                            
Share of (income) of CDCP                        $  (333) $   (75)    344.0%
Share of (income) of CSI                            (251)    (226)     11.1%
Share of loss (income) of other joint ventures        43      (26)       NM 
                                                 ---------------------------
Total (income) of joint ventures                 $  (541) $  (327)     65.4%
----------------------------------------------------------------------------



First Quarter 

The increase from income of $0.3 million in the first quarter of 2012 to income
of $0.5 million in the current period is primarily due to CDCP. The CDCP
increase is due in part to the full roll-out of Cineplex's digital projectors
being completed in the third quarter of 2012. 


Under IFRS 11, Cineplex's 50% interest in SCENE LP is classified as a joint
operation and not a joint venture, resulting in Cineplex recognizing its share
of the assets, liabilities, revenues and expenses of SCENE in its consolidated
financial statements on a line-by-line basis. 


EARNINGS BEFORE INTEREST, INCOME TAXES, DEPRECIATION AND AMORTIZATION ("EBITDA")

The following table presents EBITDA and adjusted EBITDA for the three months
ended March 31, 2013 as compared to the three months ended March 31, 2012
(expressed in thousands of Canadian dollars, except adjusted EBITDA margin):




----------------------------------------------------------------------------
EBITDA                                                First Quarter         
                                             -------------------------------
                                                  2013       2012    Change 
----------------------------------------------------------------------------
                                                                            
EBITDA                                       $  30,353  $  40,914     -25.8%
Adjusted EBITDA                              $  31,690  $  41,139     -23.0%
Adjusted EBITDA margin                            12.8%      16.5%     -3.7%
----------------------------------------------------------------------------



Adjusted EBITDA for the first quarter of 2013 decreased $9.4 million, or 23.0%,
as compared to the prior year period. The decrease as compared to the prior year
period was primarily due to the lower attendance in the period resulting in
lower exhibition and concession revenues in the period. The four theatres
acquired from AMC in the third quarter of 2012 reduced adjusted EBITDA in the
period by $0.3 million. 


Cineplex believes its operating and programming expertise, combined with its
merchandising, media, marketing, interactive and SCENE loyalty programs will
positively and significantly improve the operations of the four theatres
acquired from AMC. Cineplex has added UltraAVX auditoriums to these locations
and will continue to invest in each of the locations by potentially adding VIP
auditoriums or XSCAPE entertainment centres to one or more of the locations.


Adjusted Free Cash Flow

For the first quarter of 2013, adjusted free cash flow per common share of
Cineplex was $0.3838 as compared to $0.4803 in the prior year period. The
declared dividends per common share of Cineplex were $0.3375 in the first
quarter of 2013 and $0.3225 in the prior year period. During the twelve months
ended March 31, 2013, Cineplex generated adjusted free cash flow per Share of
$1.9784, compared to $2.0527 in the prior year period. Cineplex declared
dividends per Share of $1.3450 and $1.2875, respectively, in each period. The
payout ratios for these periods were approximately 68.0% and 62.7%,
respectively.


This news release contains "forward-looking statements" within the meaning of
applicable securities laws, such as 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; the
risks associated with national and world events, including war, terrorism,
international conflicts, natural disasters, extreme weather conditions,
infectious diseases, changes in income tax legislation; 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 Inc. or Cineplex Entertainment Limited
Partnership, their financial or operating results or their securities.


About Cineplex Inc.

Cineplex is one of Canada's leading entertainment companies and operates one of
the most modern and fully digitized motion picture circuits in the world. A
top-tier Canadian brand, Cineplex operates numerous businesses including
theatrical exhibition, food services, gaming, alternative programming (Front Row
Centre Events), Cineplex Media, Cineplex Digital Solutions and the online sale
of home entertainment content through CineplexStore.com and on apps embedded in
various electronic devices. Cineplex is also a joint venture partner in SCENE -
Canada's largest entertainment loyalty program. 


Cineplex is headquartered in Toronto, Canada, and operates 136 theatres with
1,455 screens from British Columbia to Quebec, serving approximately 71 million
guests annually through the following theatre brands: Cineplex Odeon,
SilverCity, Galaxy Cinemas, Colossus, Coliseum, Scotiabank Theatres, Cineplex
Cinemas, Cineplex VIP Cinemas, Famous Players and Cinema City. Cineplex also
owns and operates the UltraAVX, Poptopia, and Outtakes brands. Cineplex trades
on the Toronto Stock Exchange under the symbol CGX. More information is
available at cineplex.com.


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


You are cordially invited to participate in a teleconference call with the
management of Cineplex (TSX:CGX) to review our quarterly results. Ellis Jacob,
President and Chief Executive Officer and Gord Nelson, Chief Financial Officer,
will host the call. The teleconference call is scheduled for:




                           Thursday, May 9, 2013                            
                           10:00 a.m. Eastern Time                          



In order to participate in the conference call, please dial 416-644-3417 or
outside of Toronto dial 1-877-974-0446 at least five to ten minutes prior to
10:00 a.m. Eastern Time. Please quote the conference ID 4612961 to access the
call.




--  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 4612961#. The
    replay will begin at 12:00 p.m. Eastern Time on Thursday, May 9, 2013
    and end at 11:59 p.m. Eastern Time on Thursday, May 16, 2013. 
    
--  Note that media will be participating in the call in listen-only mode. 
    
--  Thank you in advance for your interest and participation. 
    

                                                                            
Cineplex Inc.                                                               
Interim Condensed Consolidated Balance Sheets                               
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars)                                
----------------------------------------------------------------------------
----------------------------------------------------------------------------
                                                                            
                                                   March 31,    December 31,
                                                        2013            2012
                                                                            
Assets                                                                      
                                                                            
Current assets                                                              
Cash and cash equivalents                        $    14,272 $        48,665
Trade and other receivables                           43,856          77,278
Inventories                                            4,674           5,193
Prepaid expenses and other current assets              8,244           3,047
                                                 ---------------------------
                                                                            
                                                      71,046         134,183
                                                                            
Non-current assets                                                          
Property, equipment and leaseholds                   413,768         418,498
Deferred income taxes                                 50,513          53,528
Interests in joint ventures                           42,477          41,623
Intangible assets                                     74,941          78,460
Goodwill                                             612,170         608,929
                                                 ---------------------------
                                                                            
                                                 $ 1,264,915 $     1,335,221
                                                 ---------------------------
                                                 ---------------------------
                                                                            
                                                                            
                                                                            
Liabilities                                                                 
                                                                            
Current liabilities                                                         
Accounts payable and accrued expenses          $    82,993  $       129,499 
Dividends payable                                    7,070            7,063 
Share-based compensation                             8,188                - 
Income taxes payable                                   930           13,654 
Deferred revenue                                    88,413          106,253 
Finance lease obligations                            2,262            2,222 
Fair value of interest rate swap agreements            577              513 
                                               -----------------------------
                                                                            
                                                   190,433          259,204 
                                               -----------------------------
                                                                            
Non-current liabilities                                                     
Share-based compensation                             8,447           12,223 
Long-term debt                                     163,195          148,066 
Fair value of interest rate swap agreements            539              273 
Finance lease obligations                           19,967           20,548 
Post-employment benefit obligations                  6,401            6,274 
Other liabilities                                  140,999          141,319 
                                               -----------------------------
                                                                            
                                                   339,548          328,703 
                                               -----------------------------
                                                                            
Total liabilities                                  529,981          587,907 
                                               -----------------------------
                                                                            
Equity                                                                      
                                                                            
Share capital                                      848,222          847,235 
Deficit                                           (114,929)        (102,547)
Accumulated other comprehensive loss                (1,797)          (1,142)
Contributed surplus                                  3,438            3,768 
                                               -----------------------------
                                                                            
                                                   734,934          747,314 
                                               -----------------------------
                                                                            
                                               $ 1,264,915  $     1,335,221 
                                               -----------------------------
                                               -----------------------------
                                                                            
                                                                            
Cineplex Inc.                                                               
Interim Condensed Consolidated Statements of Operations                     
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars, except per share amounts)      
----------------------------------------------------------------------------
----------------------------------------------------------------------------
                                                                            
                                                   Three months ended March 
                                                              31,           
                                                   -------------------------
                                                                            
                                                          2013         2012 
                                                                            
Revenues                                                                    
Box office                                         $   145,165  $   149,413 
Concessions                                             75,879       77,037 
Other                                                   27,026       22,528 
                                                   -------------------------
                                                                            
                                                       248,070      248,978 
                                                   -------------------------
                                                                            
Expenses                                                                    
Film cost                                               73,389       76,707 
Cost of concessions                                     16,274       15,770 
Depreciation and amortization                           17,298       16,473 
Loss (gain) on disposal of assets                        1,062          (55)
Other costs                                            127,533      115,969 
Share of income of joint ventures                         (541)        (327)
Interest expense                                         1,716        4,384 
Interest income                                            (78)         (80)
                                                   -------------------------
                                                                            
                                                       236,653      228,841 
                                                   -------------------------
                                                                            
Income before income taxes                              11,417       20,137 
                                                   -------------------------
                                                                            
Provision for (recovery of) income taxes                                    
Current                                                   (727)       5,642 
Deferred                                                 3,328         (613)
                                                   -------------------------
                                                                            
                                                         2,601        5,029 
                                                   -------------------------
                                                                            
Net income                                         $     8,816  $    15,108 
                                                   -------------------------
                                                   -------------------------
                                                                            
                                                                            
Basic net income per share                         $      0.14  $      0.26 
Diluted net income per share                       $      0.14  $      0.26 
                                                                            
                                                                            
Cineplex Inc.                                                               
Interim Condensed Consolidated Statements of Comprehensive Income           
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars)                                
----------------------------------------------------------------------------
----------------------------------------------------------------------------
                                                                            
                                               Three months ended March 31, 
                                               -----------------------------
                                                                            
                                                        2013           2012 
                                                                            
Net income                                     $       8,816  $      15,108 
                                               -----------------------------
                                                                            
Other comprehensive (loss) income                                           
Items that may be reclassified subsequently to                              
 net income:                                                                
(Loss) income on hedging instruments                    (766)         3,324 
Associated deferred income taxes recovery                                   
 (expense)                                               111           (910)
                                               -----------------------------
                                                                            
Other comprehensive (loss) income                       (655)         2,414 
                                               -----------------------------
                                                                            
Comprehensive income                           $       8,161  $      17,522 
                                               -----------------------------
                                               -----------------------------
                                                                            
Cineplex Inc.                                                               
Interim Condensed Consolidated Statements of Changes in Equity              
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars)                                
For the three months ended March 31, 2013 and 2012                          
----------------------------------------------------------------------------
----------------------------------------------------------------------------
                                                                            
                                           Accumulated                      
                                                 other                      
                   Share   Contributed   comprehensive                      
                 capital       surplus            loss    Deficit     Total 
                                                                            
Balance -                                                                   
 January 1,                                                                 
 2013          $ 847,235  $      3,768  $       (1,142) $(102,547) $747,314 
                                                                            
Net income             -             -               -      8,816     8,816 
Other                                                                       
 comprehensive                                                              
 loss                  -             -            (655)         -      (655)
               -------------------------------------------------------------
Total                                                                       
 comprehensive                                                              
 income                                           (655)     8,816     8,161 
Dividends                                                                   
 declared              -             -               -    (21,198)  (21,198)
Long-term                                                                   
 incentive plan                                                             
 obligation          248             -               -          -       248 
Share option                                                                
 expense               -           409               -          -       409 
Issuance of                                                                 
 shares on                                                                  
 exercise of                                                                
 options             739          (739)              -          -         - 
               -------------------------------------------------------------
                                                                            
Balance - March                                                             
 31, 2013      $ 848,222  $      3,438  $       (1,797) $(114,929) $734,934 
               -------------------------------------------------------------
               -------------------------------------------------------------
                                                                            
Balance -                                                                   
 January 1,                                                                 
 2012          $ 764,801  $          -  $       (2,723) $(140,469) $621,609 
                                                                            
Share option                                                                
 liabilities                                                                
 reclassified          -         6,850               -          -     6,850 
Net income             -             -               -     15,108    15,108 
Other                                                                       
 comprehensive                                                              
 income                -             -           2,414          -     2,414 
               -------------------------------------------------------------
Total                                                                       
 comprehensive                                                              
 income                                          2,414     15,108    17,522 
Dividends                                                                   
 declared              -             -               -    (19,140)  (19,140)
Long-term                                                                   
 incentive plan                                                             
 obligation       (5,575)            -               -          -    (5,575)
Long-term                                                                   
 incentive plan                                                             
 shares            6,471             -               -          -     6,471 
Share option                                                                
 expense               -           646               -          -       646 
Issuance of                                                                 
 shares on                                                                  
 exercise of                                                                
 options           4,969        (4,969)              -          -         - 
Issuance of                                                                 
 shares on                                                                  
 conversion of                                                              
 debentures       43,338             -               -          -    43,338 
Issuance of                                                                 
 shares for                                                                 
 cash                501             -               -          -       501 
Shares                                                                      
 repurchased                                                                
 and cancelled      (936)            -               -       (850)   (1,786)
               -------------------------------------------------------------
                                                                            
Balance - March                                                             
 31, 2012      $ 813,569  $      2,527  $         (309) $(145,351) $670,436 
               -------------------------------------------------------------
               -------------------------------------------------------------
                                                                            
Cineplex Inc.                                                               
Interim Condensed Consolidated Statements of Cash Flows                     
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars)                                
----------------------------------------------------------------------------
----------------------------------------------------------------------------
                                                                            
                                                        Three months ended  
                                                             March 31,      
                                                       ---------------------
                                                                            
                                                            2013       2012 
Cash (used in) provided by                                                  
                                                                            
Operating activities                                                        
Net income                                             $   8,816  $  15,108 
Adjustments to reconcile net income to net cash (used                       
 in) provided by operating activities                                       
  Depreciation and amortization of property, equipment                      
   and leaseholds, and intangible assets                  17,298     16,473 
  Amortization of tenant inducements, rent averaging                        
   liabilities and fair value lease contract                                
   liabilities                                            (1,569)      (935)
  Accretion of debt issuance costs and other non-cash                       
   interest                                                  141        140 
  Loss (gain) on disposal of assets                        1,062        (55)
  Deferred income taxes                                    3,328       (613)
  Interest rate swap agreements - non-cash interest         (335)       916 
  Non-cash share-based compensation                          656        682 
  Net change in interests in joint ventures                    -        172 
Tenant inducements                                          (708)     5,953 
Changes in operating assets and liabilities                2,957      3,297 
                                                         (38,443)   (40,014)
                                                       ---------------------
                                                                            
Net cash (used in) provided by operating activities       (6,797)     1,124 
                                                       ---------------------
                                                                            
Investing activities                                                        
Proceeds from sale of assets                                   -      1,120 
Purchases of property, equipment and leaseholds          (16,897)   (14,013)
Acquisition of business, net of cash acquired             (3,822)    (7,399)
Additional equity funding of joint ventures                 (146)      (244)
                                                       ---------------------
                                                                            
Net cash used in investing activities                    (20,865)   (20,536)
                                                       ---------------------
                                                                            
Financing Activities                                                        
Dividends paid                                           (21,191)   (18,867)
Borrowings under credit facility, net                     15,000          - 
Payments under finance leases                               (540)      (541)
Proceeds from issuance of shares                               -        501 
Shares repurchased and cancelled                               -     (1,786)
                                                       ---------------------
                                                                            
Net cash used in financing activities                     (6,731)   (20,693)
                                                       ---------------------
                                                                            
Decrease in cash and cash equivalents during the                            
 period                                                  (34,393)   (40,105)
                                                                            
Cash and cash equivalents - Beginning of period           48,665     50,145 
                                                       ---------------------
                                                                            
Cash and cash equivalents - End of period              $  14,272  $  10,040 
                                                       ---------------------
                                                       ---------------------
                                                                            
Supplemental information                                                    
Cash paid for interest                                 $   1,858  $   1,944 
Cash paid for income taxes                             $  12,199  $  18,120 
                                                                            
Cineplex Inc.                                                               
Interim Consolidated Supplemental Information                               
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars)                                
----------------------------------------------------------------------------
                                                                            
Reconciliation to Adjusted EBITDA                                           
                                                                            
----------------------------------------------------------------------------
                                                   Three months ended March 
                                                              31,           
                                                          2013         2012 
                                                   -------------------------
Net income                                         $     8,816  $    15,108 
                                                                            
Depreciation and amortization                           17,298       16,473 
Interest expense                                         1,716        4,384 
Interest income                                            (78)         (80)
Current income tax expense                                (727)       5,642 
Deferred income tax expense                              3,328         (613)
                                                   -------------------------
                                                                            
EBITDA                                             $    30,353  $    40,914 
                                                                            
Loss (gain) on disposal of assets                        1,062          (55)
CDCP equity income (i)                                    (333)         (75)
Depreciation and amortization - joint ventures                              
 (ii)                                                      519          355 
Future income taxes - joint ventures (ii)                   73            - 
Current income taxes - joint ventures (ii)                  16            - 
                                                   -------------------------
                                                                            
Adjusted EBITDA                                    $    31,690  $    41,139 
----------------------------------------------------------------------------

i.  CDCP equity income not included in adjusted EBITDA as CDCP is a limited-
    life financing vehicle that is funded by virtual print fees collected
    from distributors.  
ii. Includes the joint ventures with the exception of CDCP (see (i) above). 



Components of Other Costs 



----------------------------------------------------------------------------
Other costs                                            First Quarter        
                                                ----------------------------
                                                     2013      2012  Change 
----------------------------------------------------------------------------
                                                                            
Theatre occupancy expenses                      $  46,558 $  41,708    11.6%
Other operating expenses                           64,468    58,538    10.1%
General and administrative expenses                16,507    15,726     5.0%
                                                ----------------------------
Total other costs                               $ 127,533 $ 115,972    10.0%
----------------------------------------------------------------------------
                                                                            
                                                                            
Cineplex Inc.                                                               
Interim Consolidated Supplemental Information                               
(Unaudited)                                                                 
(expressed in thousands of Canadian dollars, except number of shares and    
 per share data)                                                            
                                                                            
Adjusted Free Cash Flow                                                     
                                                                            
----------------------------------------------------------------------------
                                                   Three months ended March 
                                                              31,           
                                                          2013         2012 
                                                   -------------------------
                                                                            
Cash (used in) provided by operating activities    $    (6,797) $     1,124 
Less: Total capital expenditures net of proceeds                            
 on sale of assets                                     (16,897)     (12,893)
                                                   -------------------------
                                                                            
Standardized free cash flow                            (23,694)     (11,769)
                                                                            
Add/(Less):                                                                 
Changes in operating assets and liabilities (i)         38,443       40,014 
Changes in operating assets and liabilities of                              
 joint ventures (i)                                        167       (6,280)
Tenant inducements (ii)                                 (2,957)      (3,297)
Principal component of finance lease obligations          (540)        (541)
Growth capital expenditures and other (iii)             12,034        9,774 
Share of income of joint ventures, net of non-cash                          
 depreciation (iv)                                         800          607 
Cash invested in CDCP (iv)                                (146)        (244)
                                                   -------------------------
                                                                            
Adjusted free cash flow                            $    24,107  $    28,264 
                                                   -------------------------
                                                                            
Average number of Shares outstanding                62,803,716   58,847,728 
                                                                            
Adjusted free cash flow per Share                  $    0.3838  $    0.4803 
----------------------------------------------------------------------------
(i)   Changes in operating assets and liabilities are not considered a      
      source or use of adjusted free cash flow.                             
(ii)  Tenant inducements received are for the purpose of funding new theatre
      capital expenditures and are not considered a source of adjusted free 
      cash flow.                                                            
(iii) Growth capital expenditures and other represent expenditures on Board 
      approved projects as well as any expenditures for digital equipment   
      that was contributed to CDCP, exclude maintenance capital             
      expenditures, and are net of proceeds on asset sales. Cineplex's      
      revolving facility is available to fund Board approved projects.      
(iv)  Excludes the share of income of CDCP, as CDCP is a limited-life       
      financing vehicle funded by virtual print fees collected from         
      distributors. Cash invested into CDCP, as well as cash distributions  
      received from CDCP, are considered to be uses and sources of adjusted 
      free cash flow.                                                       



FOR FURTHER INFORMATION PLEASE CONTACT: 
Cineplex Inc.
Gord Nelson
Chief Financial Officer
(416) 323-6602


Cineplex Inc.
Pat Marshall
Vice President Communications and Investor Relations
(416) 323-6648