Live Nation Entertainment Reports Second Quarter 2018 Financial Results

LOS ANGELES, July 26, 2018 /PRNewswire/ — 

Highlights (year-over-year):

  • Revenue Up 7% for the Quarter to $2.9 Billion
  • Operating Income Up 19% for the Quarter to $135 Million
  • Adjusted Operating Income Up 18% for the Quarter to $260 Million
  • Event-Related Deferred Revenue of $1.6 Billion as of June 30
  • Concert Tickets Sold for 2018 Shows Nearly 70 Million, Up $3 Million through July
  • Sponsorship & Advertising Committed Net Revenue Up 12% through July
  • Ticketmaster Fee-Bearing GTV Up 15% through July


    Live Nation Entertainment (NYSE: LYV) today released financial results for the three and six months ended June 30, 2018.

    The company continued its strong performance through the second quarter, with operating income up 19%, adjusted operating income (“AOI”) up 18% and revenue up 7%. Each of our businesses contributed to these results, all delivering double-digit operating income and AOI growth for the quarter.

    We have built the industry’s most scalable and unparalleled live platform, bringing over 550 million fans in 40 countries to live events each year. With our key metrics in concerts, sponsorship and ticketing all pacing ahead of last year, we are confident that in 2018 we will again deliver double-digit operating income and AOI growth for the company.

    Concerts Global Platform Growth

    Starting with the concerts business, through July we have sold approximately 70 million tickets to shows this year, almost three million more tickets than at this point last year, putting us on track to have over 90 million fans attend our concerts this year.

    In the second quarter, we promoted more than 9,000 shows for over 25 million fans, delivering an 11% increase in operating income, a 13% increase in AOI and 6% revenue growth.

    As we previously indicated, this year will be particularly strong in our amphitheaters, with attendance up double-digits through the second quarter, and on track to grow by three million fans for the full year. Given our ability to drive high-margin on-site spending with this audience, these additional fans are highly profitable.

    At the same time, we continue improving the on-site experience at our amphitheaters, driving increased spend per fan with additional points of sale, improved product mix and optimized pricing. From this and other initiatives, we expect ancillary spend per fan growth to accelerate this year, increasing by between $2.50 and $3.00 per head.

    We also continue to capture greater value for the artists and Live Nation through pricing optimization, delivering more of the market value to artists. As a result, average ticket pricing is up double-digits in amphitheaters and arenas so far this year, driving an anticipated $500 million increase in revenue for the year, assuming consistent price increases continue.

    Through the second quarter, we have booked over 5,000 arena and amphitheater shows, up 18% over this point last year, putting us on track for over 90 million tickets this year at 32,000 shows and to deliver double-digit operating income and AOI growth in our concerts business for the year.

    Sponsorship & Advertising Delivered Continued Growth

    Our sponsorship business continues to grow rapidly, with operating income up 14%, AOI up 14% and revenue up 12% for the quarter. The strength of our platform and our ability to provide direct engagement with our 90 million fans has enabled us to continue building relationships with strategic brands that have driven much of our growth. This group accounts for over 75% of our total sponsorship and the number of these sponsors has grown double-digits this year as we have added relationships with companies such as American Eagle, General Mills and Rémy Martin. As a result, the committed spend by these strategic sponsors is also up double-digits through mid-July.

    Festivals provide a key opportunity for sponsors to engage fans at a time when they are uniquely receptive to such brand messages. Our European festivals in particular have grown strongly in the second quarter, with revenue per fan at these festivals up 12%. Overall, through July we are pacing double-digits ahead of last year in committed net revenue, with over 90% of our planned net revenue for the year committed. Given this, we currently expect to deliver double-digit operating income and AOI growth in sponsorship again this year.

    Ticketmaster Marketplace Growing

    Ticketmaster continues to demonstrate that it is the best marketplace for venues, teams and artists to sell tickets to fans globally, with gross transaction value (“GTV”) on fee-bearing tickets up 11% globally this quarter. As a result, for the quarter Ticketmaster’s operating income was up 12%, AOI was up 15% and revenue was up 13%.

    At its core, Ticketmaster continues to be the most effective ticketing platform in the world, with the technology to service venues, sports teams and artists, and with the marketplace to attract and convert ticket buyers.

    Our digital ticketing roll-out is proceeding on plan, with the first phase in 2018 focused on deploying our Presence access control systems.  To date, we have installed Presence systems in 125 venues, with another 75 venues planned in the second half of this year, positioning us to have at least 60 million fans using this system next year.

    In addition to building technologies to better serve our venues, artists and sports teams, we continue investing to make Ticketmaster an even better marketplace for fans to buy tickets. In broadening options for fans, we have increased the number of events listed on Ticketmaster by 16% this year to almost 280,000 events through June.

    From a fan behavior standpoint, we continue to see an ongoing shift to mobile and, following a redesigned purchase experience, mobile fee-bearing ticket sales are up 34% for the year, now accounting for 40% of all fee-bearing ticket sales, with mobile conversion rates up double-digits.

    Overall, Ticketmaster’s results are validating our strategy of delivering an efficient marketplace for fans to buy tickets while providing a great enterprise software solution to venues, teams and artists looking to maximize the value of their events. With this strategy’s continued success, we currently expect to again deliver high single-digit growth in ticketing operating income and AOI this year.

    Summary

    2018 is on track for the company to deliver double-digit operating income and AOI growth along with strong gains in revenue, operating cash flow and free cash flow — adjusted. Each of our businesses is contributing to this success, as we put on more concerts for a greater numbers of fans, continue to monetize fans who come to the shows, sell more tickets to events of all types and further demonstrate the value of over 90 million fans to sponsors.

    Michael Rapino

    President and Chief Executive Officer
    Live Nation Entertainment, Inc.

    The company will webcast a teleconference today at 5:00 p.m. Eastern Time to discuss its financial performance. Interested parties should visit the Events & Webcasts section of the company’s website at
    investors.livenationentertainment.com
    to listen to the webcast. Supplemental statistical and financial information to be provided on the call, if any, will be available under the Reports section at the same link. A replay of the webcast will also be available on the Live Nation website.

    Notice Regarding Financial Statements

    The company has provided certain unaudited financial statements at the end of this press release for reference.  These unaudited financial statements should be read in conjunction with the full unaudited financial statements, and the notes thereto, set forth in the company’s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission today and available on the SEC’s website at
    sec.gov.

    About Live Nation Entertainment

    Live Nation Entertainment, Inc. (NYSE: LYV) is the world’s leading live entertainment company comprised of global market leaders: Ticketmaster, Live Nation Concerts, and Live Nation Media & Sponsorship.  For additional information, visit
    www.livenationentertainment.com.


    FINANCIAL HIGHLIGHTS – 2nd QUARTER


    (unaudited; $ in millions)


    Q2 2018
    Reported


    Q2 2017
    Reported


    Growth


    Q2 2018
    Constant
    Currency


    Growth at
    Constant
    Currency


    Revenue

    Concerts

    $

    2,380.7

    $

    2,249.9

    6

    %

    $

    2,341.9

    4

    %

    Sponsorship & Advertising

    139.9

    124.6

    12

    %

    137.9

    11

    %

    Ticketing

    351.2

    311.2

    13

    %

    347.1

    12

    %

    Other and Eliminations

    (3.6)

    (2.1)

    (71%)

    (3.6)

    (71%)

    $

    2,868.3

    $

    2,683.6

    7

    %

    $

    2,823.3

    5

    %


    Operating Income (Loss)

    Concerts

    $

    41.8

    $

    37.5

    11

    %

    $

    41.8

    11

    %

    Sponsorship & Advertising

    80.5

    70.4

    14

    %

    79.1

    12

    %

    Ticketing

    49.1

    43.7

    12

    %

    49.2

    13

    %

    Other and Eliminations

    (3.6)

    (5.2)

    31

    %

    (3.6)

    31

    %

    Corporate

    (33.1)

    (33.0)

    (33.1)

    $

    134.7

    $

    113.4

    19

    %

    $

    133.4

    18

    %


    Adjusted Operating Income (Loss)

    Concerts

    $

    99.5

    $

    88.4

    13

    %

    $

    98.4

    11

    %

    Sponsorship & Advertising

    88.1

    77.1

    14

    %

    86.7

    12

    %

    Ticketing

    102.9

    89.1

    15

    %

    102.2

    15

    %

    Other and Eliminations

    (4.5)

    (6.0)

    25

    %

    (4.5)

    25

    %

    Corporate

    (25.7)

    (27.2)

    6

    %

    (25.7)

    6

    %

    $

    260.3

    $

    221.4

    18

    %

    $

    257.1

    16

    %


    FINANCIAL HIGHLIGHTS – 6 MONTHS


    (unaudited; $ in millions)


    6 Months
    2018
    Reported


    6 Months
    2017
    Reported


    Growth


    6 Months
    2018
    Constant
    Currency


    Growth at
    Constant
    Currency


    Revenue

    Concerts

    $

    3,419.7

    $

    3,113.1

    10

    %

    $

    3,345.6

    7

    %

    Sponsorship & Advertising

    214.5

    188.6

    14

    %

    209.8

    11

    %

    Ticketing

    723.6

    624.0

    16

    %

    712.8

    14

    %

    Other and Eliminations

    (7.1)

    0.8

    *

    (7.1)

    *

    $

    4,350.7

    $

    3,926.5

    11

    %

    $

    4,261.1

    9

    %


    Operating Income (Loss)

    Concerts

    $

    (22.1)

    $

    (38.3)

    42

    %

    $

    (21.2)

    45

    %

    Sponsorship & Advertising

    111.6

    96.8

    15

    %

    108.2

    12

    %

    Ticketing

    113.9

    98.3

    16

    %

    115.4

    17

    %

    Other and Eliminations

    (6.9)

    (5.0)

    (38%)

    (6.9)

    (38%)

    Corporate

    (67.8)

    (59.7)

    (14%)

    (67.8)

    (14%)

    $

    128.7

    $

    92.1

    40

    %

    $

    127.7

    39

    %


    Adjusted Operating Income (Loss)

    Concerts

    $

    83.9

    $

    66.3

    27

    %

    $

    81.7

    23

    %

    Sponsorship & Advertising

    127.0

    110.4

    15

    %

    123.6

    12

    %

    Ticketing

    223.9

    192.4

    16

    %

    223.4

    16

    %

    Other and Eliminations

    (8.8)

    (6.5)

    (35%)

    (8.8)

    (35%)

    Corporate

    (51.9)

    (49.1)

    (6%)

    (51.9)

    (6%)

    $

    374.1

    $

    313.5

    19

    %

    $

    368.0

    17

    %


    * percentages are not meaningful

    • As of June 30, 2018, total cash and cash equivalents were $2.3 billion, which includes $734 million in ticketing client cash and $458 million in free cash.
    • Event-related deferred revenue was $1.6 billion as of June 30, 2018, compared to $1.5 billion as of the same date in 2017.
    • For the quarter ended June 30, 2018, net cash used in operating activities was $256 million and free cash flow — adjusted was $176 million. For the six months, net cash provided by operating activities was $520 million and free cash flow — adjusted was $222 million.
    • We currently expect capital expenditures for the full year to be approximately $250 million, with approximately 50% to be revenue generating capital expenditures.
    • We currently expect the amortization of non-recoupable ticketing contract advances for the full year 2018 to be approximately in line with the total amount in 2017.


    KEY OPERATING METRICS


    Q2 2018


    Q2 2017


    6 Months
    2018


    6 Months
    2017


    (in thousands except estimated events)


    Concerts (1)

    Events:

    North America

    6,321

    5,182

    11,108

    8,930

    International

    2,756

    2,543

    5,142

    4,751

    Total estimated events

    9,077

    7,725

    16,250

    13,681

    Fans:

    North America

    16,079

    15,325

    22,923

    21,100

    International

    9,145

    9,453

    14,593

    14,577

    Total estimated fans

    25,224

    24,778

    37,516

    35,677


    Ticketing (2)

    Fee-bearing tickets

    48,140

    47,506

    101,168

    97,108

    Non-fee-bearing tickets

    50,522

    51,416

    115,019

    118,750

    Total estimated tickets

    98,662

    98,922

    216,187

    215,858

    (1)

    Events generally represent a single performance by an artist. Fans generally represent the number of people who attend an event. Festivals are counted as one event in the quarter in which the festival begins, but the number of fans is based on the days the fans were present at the festival and thus can be reported across multiple quarters. Events and fan attendance metrics are estimated each quarter.

    (2)

    The fee-bearing tickets estimated above include primary and secondary tickets that are sold using our Ticketmaster systems or that we issue through affiliates. This metric includes primary tickets sold during the period regardless of event timing, except for our own events where our concert promoters control ticketing and which are reported as the events occur. The non-fee-bearing tickets estimated above include primary tickets sold using our Ticketmaster systems, through season seat packages and our venue clients’ box offices, along with tickets sold on our ‘do it yourself’ platform.

    Reconciliation of Certain Non-GAAP Measures to Their Most Directly Comparable GAAP Measures (Unaudited)


    Reconciliation of Free Cash Flow


    Adjusted to Net Cash Provided by Operating Activities


    ($ in millions)


    Q2 2018


    Q2 2017


    Net cash provided by (used in) operating activities


    $


    (255.7)


    $


    43.0

    Changes in operating assets and liabilities (working capital)

    466.1

    148.5

    Free cash flow from earnings

    $

    210.4

    $

    191.5

    Less: Maintenance capital expenditures

    (23.2)

    (31.2)

              Distributions to noncontrolling interests

    (11.6)

    (6.3)


    Free cash flow — adjusted


    $


    175.6


    $


    154.0


    Net cash used in investing activities


    $


    (225.7)


    $


    (96.9)


    Net cash used in financing activities


    $


    (89.5)


    $


    (19.1)


    ($ in millions)


    6 Months 2018


    6 Months 2017


    Net cash provided by operating activities


    $


    519.8


    $


    804.7

    Changes in operating assets and liabilities (working capital)

    (225.6)

    (550.1)

    Free cash flow from earnings

    $

    294.2

    $

    254.6

    Less: Maintenance capital expenditures

    (41.1)

    (55.7)

              Distributions to noncontrolling interests

    (31.1)

    (18.5)


    Free cash flow — adjusted


    $


    222.0


    $


    180.4


    Net cash used in investing activities


    $


    (314.4)


    $


    (171.9)


    Net cash provided by (used in) financing activities


    $


    314.7


    $


    (24.2)


    Reconciliation of Free Cash to Cash and Cash Equivalents


    ($ in millions)


    June 30,
    2018

    Cash and cash equivalents

    $

    2,293.3

    Client cash

    (733.6)

    Deferred revenue — event-related

    (1,583.3)

    Accrued artist fees

    (125.7)

    Collections on behalf of others

    (58.2)

    Prepaid expenses — event-related

    665.1

       Free cash

    $

    457.6

    Forward-Looking Statements, Non-GAAP Financial Measures and Reconciliations:

    Certain statements in this press release constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements include, but are not limited to, statements regarding anticipated double-digit operating income and adjusted operating income growth for the company in 2018, with expected strong gains in revenue, operating cash flow and free cash flow – adjusted, including expected double-digit operating income and adjusted operating income growth in concerts and sponsorship & advertising, as well as expected high single-digit operating income and adjusted operating income growth in ticketing; anticipated attendance of over 90 million fans at the company’s concerts in 2018; the strength of the company’s amphitheaters in 2018, with growth of three million fans anticipated; anticipated acceleration of ancillary spend per fan in 2018 by between $2.50 and $3.00 per head; an anticipated $500 million increase in concerts revenue in 2018, assuming consistent price increases continue as part of the company’s pricing optimization initiatives; and the company’s plans to install its Presence access control systems at an additional 75 venues in the second half of 2018, positioning the company to have at least 60 million fans using this system in 2019. Live Nation wishes to caution you that there are some known and unknown factors that could cause actual results to differ materially from any future results, performance or achievements expressed or implied by such forward-looking statements, including but not limited to operational challenges in achieving strategic objectives and executing on the company’s plans, the risk that the company’s markets do not evolve as anticipated, the potential impact of any economic slowdown and operational challenges associated with selling tickets and staging events.

    Live Nation refers you to the documents it files from time to time with the U.S. Securities and Exchange Commission, or SEC, specifically the section titled “Item 1A. Risk Factors” of the company’s most recent Annual Report filed on Form 10-K, and Quarterly Reports on Form 10-Q and its Current Reports on Form 8-K, which contain and identify other important factors that could cause actual results to differ materially from those contained in the company’s projections or forward-looking statements.  You are cautioned not to place undue reliance on these forward-looking statements which speak only as of the date on which they are made.  All subsequent written and oral forward-looking statements by or concerning Live Nation are expressly qualified in their entirety by the cautionary statements above.  Live Nation does not undertake any obligation to publicly update or revise any forward-looking statements because of new information, future events or otherwise.

    This press release contains certain non-GAAP financial measures as defined by SEC Regulation G.  A reconciliation of each such measure to its most directly comparable GAAP financial measure, together with an explanation of why management believes that these non-GAAP financial measures provide useful information to investors, is provided herein.

    Adjusted Operating Income (Loss), or AOI, is a non-GAAP financial measure that we define as operating income (loss) before certain stock-based compensation expense, loss (gain) on disposal of operating assets, depreciation and amortization (including goodwill impairment), amortization of non-recoupable ticketing contract advances and acquisition expenses (including transaction costs, changes in the fair value of acquisition-related contingent consideration obligations, and acquisition-related severance and compensation). We use AOI to evaluate the performance of our operating segments. We believe that information about AOI assists investors by allowing them to evaluate changes in the operating results of our portfolio of businesses separate from non-operational factors that affect net income (loss), thus providing insights into both operations and the other factors that affect reported results. AOI is not calculated or presented in accordance with GAAP. A limitation of the use of AOI as a performance measure is that it does not reflect the periodic costs of certain amortizing assets used in generating revenue in our business. Accordingly, AOI should be considered in addition to, and not as a substitute for, operating income (loss), net income (loss), and other measures of financial performance reported in accordance with GAAP. Furthermore, this measure may vary among other companies; thus, AOI as presented herein may not be comparable to similarly titled measures of other companies.

    Constant Currency is a non-GAAP financial measure. We calculate currency impacts as the difference between current period activity translated using the current period’s currency exchange rates and the comparable prior period’s currency exchange rates. We present constant currency information to provide a framework for assessing how our underlying businesses performed excluding the effect of foreign currency rate fluctuations.

    Free Cash Flow — Adjusted, or FCF, is a non-GAAP financial measure that the company defines as net cash provided by (used in) operating activities less changes in operating assets and liabilities, less maintenance capital expenditures, less distributions to noncontrolling interest partners. The company uses FCF among other measures, to evaluate the ability of its operations to generate cash that is available for purposes other than maintenance capital expenditures.  The company believes that information about FCF provides investors with an important perspective on the cash available to service debt, make acquisitions, and for revenue generating capital expenditures.  FCF is not calculated or presented in accordance with GAAP.  A limitation of the use of FCF as a performance measure is that it does not necessarily represent funds available for operations and is not necessarily a measure of the company’s ability to fund its cash needs.  Accordingly, FCF should be considered in addition to, and not as a substitute for, net cash provided by (used in) operating activities and other measures of financial performance reported in accordance with GAAP.  Furthermore, this measure may vary among other companies; thus, FCF as presented herein may not be comparable to similarly titled measures of other companies.

    Free Cash is a non-GAAP financial measure that the company defines as cash and cash equivalents less ticketing-related client funds, less event-related deferred revenue, less accrued expenses due to artists and cash collected on behalf of others, plus event-related prepaids.  The company uses free cash as a proxy for how much cash it has available to, among other things, optionally repay debt balances, make acquisitions and fund revenue generating capital expenditures.  Free cash is not calculated or presented in accordance with GAAP.  A limitation of the use of free cash as a performance measure is that it does not necessarily represent funds available from operations and it is not necessarily a measure of our ability to fund our cash needs. Accordingly, free cash should be considered in addition to, and not as a substitute for, cash and cash equivalents and other measures of financial performance reported in accordance with GAAP.  Furthermore, this measure may vary among other companies; thus, free cash as presented herein may not be comparable to similarly titled measures of other companies.


    Reconciliations of Certain Non-GAAP Measures to Their Most Directly Comparable GAAP Measures (Unaudited)




    Reconciliation of Adjusted Operating Income (Loss) to Operating Income (Loss)




    ($ in millions)


    Operating
    income
    (loss)


    Stock-based
    compensation
    expense


    Loss
    (gain) on
    disposal
    of
    operating
    assets

     


    Depreciation
    and



    amortization


    Amortization of
    non-recoupable
    ticketing
    contract
    advances


    Acquisition
    expenses


    Adjusted
    operating
    income
    (loss)
    reported


    Foreign
    exchange
    impact


    Adjusted
    operating
    income
    (loss)
    constant
    currency


    Three Months Ended June 30, 2018

    Concerts

    $

    41.8

    $

    4.0

    $

    0.1

    $

    46.5

    $

    $

    7.1

    $

    99.5

    $

    (1.1)

    $

    98.4

    Sponsorship & Advertising

    80.5

    0.5

    7.1

    88.1

    (1.4)

    86.7

    Ticketing

    49.1

    1.2

    35.0

    17.4

    0.2

    102.9

    (0.7)

    102.2

    Other and Eliminations

    (3.6)

    0.2

    (1.1)

    (4.5)

    (4.5)

    Corporate

    (33.1)

    6.4

    1.0

    (25.7)

    (25.7)

    Total Live Nation

    $

    134.7

    $

    12.1

    $

    0.1

    $

    89.8

    $

    16.3

    $

    7.3

    $

    260.3

    $

    (3.2)

    $

    257.1


    Three Months Ended June 30, 2017

    Concerts

    $

    37.5

    $

    2.0

    $

    0.1

    $

    46.1

    $

    $

    2.7

    $

    88.4

    $

    $

    88.4

    Sponsorship & Advertising

    70.4

    0.3

    6.4

    77.1

    77.1

    Ticketing

    43.7

    1.1

    27.6

    15.6

    1.1

    89.1

    89.1

    Other and Eliminations

    (5.2)

    0.1

    (0.9)

    (6.0)

    (6.0)

    Corporate

    (33.0)

    4.8

    1.0

    (27.2)

    (27.2)

    Total Live Nation

    $

    113.4

    $

    8.2

    $

    0.1

    $

    81.2

    $

    14.7

    $

    3.8

    $

    221.4

    $

    $

    221.4


    Six Months Ended June 30, 2018

    Concerts

    $

    (22.1)

    $

    5.9

    $

    0.1

    $

    92.1

    $

    $

    7.9

    $

    83.9

    $

    (2.2)

    $

    81.7

    Sponsorship & Advertising

    111.6

    0.7

    14.7

    127.0

    (3.4)

    123.6

    Ticketing

    113.9

    2.3

    68.6

    38.6

    0.5

    223.9

    (0.5)

    223.4

    Other and Eliminations

    (6.9)

    0.4

    (2.3)

    (8.8)

    (8.8)

    Corporate

    (67.8)

    14.0

    1.9

    (51.9)

    (51.9)

    Total Live Nation

    $

    128.7

    $

    22.9

    $

    0.1

    $

    177.7

    $

    36.3

    $

    8.4

    $

    374.1

    $

    (6.1)

    $

    368.0


    Six Months Ended June 30, 2017

    Concerts

    $

    (38.3)

    $

    4.7

    $

    (0.6)

    $

    92.6

    $

    $

    7.9

    $

    66.3

    $

    $

    66.3

    Sponsorship & Advertising

    96.8

    0.7

    12.9

    110.4

    110.4

    Ticketing

    98.3

    2.0

    54.1

    36.5

    1.5

    192.4

    192.4

    Other and Eliminations

    (5.0)

    0.2

    (1.7)

    (6.5)

    (6.5)

    Corporate

    (59.7)

    8.7

    1.9

    (49.1)

    (49.1)

    Total Live Nation

    $

    92.1

    $

    16.1

    $

    (0.6)

    $

    161.7

    $

    34.8

    $

    9.4

    $

    313.5

    $

    $

    313.5


    LIVE NATION ENTERTAINMENT, INC.


    CONSOLIDATED BALANCE SHEETS


    (unaudited)


    June 30,
    2018


    December 31,
    2017


    (in thousands)


    ASSETS

    Current assets

    Cash and cash equivalents

    $

    2,293,264

    $

    1,825,322

    Accounts receivable, less allowance of $32,245 and $32,755, respectively

    949,422

    725,304

    Prepaid expenses

    953,966

    546,713

    Restricted cash

    7,049

    3,500

    Other current assets

    59,655

    51,903


    Total current assets

    4,263,356

    3,152,742

    Property, plant and equipment

    Land, buildings and improvements

    961,655

    955,937

    Computer equipment and capitalized software

    703,004

    610,924

    Furniture and other equipment

    318,336

    312,962

    Construction in progress

    97,327

    133,906

    2,080,322

    2,013,729

    Less accumulated depreciation

    1,189,883

    1,127,793

    890,439

    885,936

    Intangible assets

    Definite-lived intangible assets, net

    736,888

    729,265

    Indefinite-lived intangible assets

    368,960

    369,023

    Goodwill

    1,823,948

    1,754,589

    Other long-term assets

    869,218

    612,708


    Total assets

    $

    8,952,809

    $

    7,504,263


    LIABILITIES AND EQUITY

    Current liabilities

    Accounts payable, client accounts

    $

    900,386

    $

    948,637

    Accounts payable

    134,195

    85,666

    Accrued expenses

    1,180,102

    1,109,246

    Deferred revenue

    1,846,156

    925,220

    Current portion of long-term debt, net

    84,946

    347,593

    Other current liabilities

    60,966

    160,638


    Total current liabilities

    4,206,751

    3,577,000

    Long-term debt, net

    2,743,104

    1,952,366

    Deferred income taxes

    134,974

    137,635

    Other long-term liabilities

    169,266

    174,391

    Commitments and contingent liabilities

    Redeemable noncontrolling interests

    293,194

    244,727

    Stockholders’ equity

    Common stock

    2,079

    2,069

    Additional paid-in capital

    2,337,691

    2,374,006

    Accumulated deficit

    (1,044,019)

    (1,079,472)

    Cost of shares held in treasury

    (6,865)

    (6,865)

    Accumulated other comprehensive loss

    (125,837)

    (108,542)


    Total Live Nation stockholders’ equity

    1,163,049

    1,181,196

    Noncontrolling interests

    242,471

    236,948


    Total equity

    1,405,520

    1,418,144


    Total liabilities and equity

    $

    8,952,809

    $

    7,504,263


    LIVE NATION ENTERTAINMENT, INC.


    CONSOLIDATED STATEMENTS OF OPERATIONS


    (unaudited)


    Three Months Ended
    June 30,


    Six Months Ended
    June 30,


    2018


    2017


    2018


    2017


    (as adjusted)


    (in thousands except share and per share data)

    Revenue

    $

    2,868,315

    $

    2,683,585

    $

    4,350,699

    $

    3,926,464

    Operating expenses:

    Direct operating expenses

    2,135,107

    2,022,471

    3,067,191

    2,797,732

    Selling, general and administrative expenses

    476,438

    434,385

    911,049

    817,693

    Depreciation and amortization

    89,785

    81,165

    177,656

    161,697

    Loss (gain) on disposal of operating assets

    108

    115

    146

    (544)

    Corporate expenses

    32,152

    32,016

    65,962

    57,819

    Operating income

    134,725

    113,433

    128,695

    92,067

    Interest expense

    35,992

    26,878

    65,733

    52,888

    Loss (gain) on extinguishment of debt

    (473)

    1,049

    2,470

    1,049

    Interest income

    (2,705)

    (1,031)

    (3,888)

    (1,976)

    Equity in loss (earnings) of nonconsolidated affiliates

    313

    (536)

    (3,402)

    (2,876)

    Other expense (income), net

    6,443

    (3,466)

    6,771

    (6,308)

    Income before income taxes

    95,155

    90,539

    61,011

    49,290

    Income tax expense

    11,799

    9,984

    18,683

    16,505

    Net income

    83,356

    80,555

    42,328

    32,785

    Net income (loss) attributable to noncontrolling interests

    13,997

    (923)

    6,875

    (15,700)

    Net income attributable to common stockholders of Live Nation

    $

    69,359

    $

    81,478

    $

    35,453

    $

    48,485

    Basic net income per common share available to common stockholders of Live Nation

    $

    0.25

    $

    0.31

    $

    0.01

    $

    0.08

    Diluted net income per common share available to common stockholders of Live Nation

    $

    0.24

    $

    0.29

    $

    0.01

    $

    0.08

    Weighted average common shares outstanding:

    Basic

    207,331,781

    204,688,374

    207,031,642

    204,212,281

    Diluted

    215,105,119

    213,879,152

    215,075,203

    213,119,962

    Reconciliation to net income available to common stockholders of Live Nation:

    Net income attributable to common stockholders of Live Nation

    $

    69,359

    $

    81,478

    $

    35,453

    $

    48,485

    Accretion of redeemable noncontrolling interests

    (17,172)

    (18,837)

    (33,557)

    (31,414)

    Net income available to common stockholders of Live Nation—basic and diluted

    $

    52,187

    $

    62,641

    $

    1,896

    $

    17,071


    LIVE NATION ENTERTAINMENT, INC.


    CONSOLIDATED STATEMENTS OF CASH FLOWS


    (unaudited)


    Six Months Ended
    June 30,


    2018


    2017


    (as adjusted)


    (in thousands)


    CASH FLOWS FROM OPERATING ACTIVITIES

    Net income

    $

    42,328

    $

    32,785

    Reconciling items:

    Depreciation

    85,493

    71,713

    Amortization

    92,163

    89,984

    Amortization of non-recoupable ticketing contract advances

    36,285

    34,768

    Non-cash compensation expense

    22,946

    16,101

    Other, net

    14,992

    9,277

    Changes in operating assets and liabilities, net of effects of acquisitions and dispositions:

    Increase in accounts receivable

    (229,016)

    (282,075)

    Increase in prepaid expenses and other assets

    (604,699)

    (406,530)

    Increase in accounts payable, accrued expenses and other liabilities

    112,065

    377,770

    Increase in deferred revenue

    947,269

    860,916

    Net cash provided by operating activities

    519,826

    804,709


    CASH FLOWS FROM INVESTING ACTIVITIES

    Advances of notes receivable

    (69,346)

    (9,757)

    Collection of notes receivable

    14,481

    2,762

    Investments made in nonconsolidated affiliates

    (38,201)

    (18,209)

    Purchases of property, plant and equipment

    (100,641)

    (128,607)

    Cash paid for acquisitions, net of cash acquired

    (93,256)

    (16,619)

    Purchases of intangible assets

    (27,620)

    (2,078)

    Other, net

    188

    568

    Net cash used in investing activities

    (314,395)

    (171,940)


    CASH FLOWS FROM FINANCING ACTIVITIES

    Proceeds from long-term debt, net of debt issuance costs

    857,121

    55,549

    Payments on long-term debt

    (372,650)

    (74,207)

    Distributions to noncontrolling interests

    (31,143)

    (18,523)

    Purchases and sales of noncontrolling interests, net

    (131,093)

    (8,106)

    Proceeds from exercise of stock options

    10,854

    32,629

    Payments for deferred and contingent consideration

    (14,655)

    (14,149)

    Other, net

    (3,703)

    2,642

    Net cash provided by (used in) financing activities

    314,731

    (24,165)

    Effect of exchange rate changes on cash, cash equivalents and restricted cash

    (48,671)

    82,687

    Net increase in cash, cash equivalents and restricted cash

    471,491

    691,291

    Cash, cash equivalents and restricted cash at beginning of period

    1,828,822

    1,529,575

    Cash, cash equivalents and restricted cash at end of period

    $

    2,300,313

    $

    2,220,866

    Photo Credit: Harry Styles - Helene Pambrun

    Photo Credit: Imagine Dragons - Jesse DeFlorio

    (PRNewsfoto/Live Nation Entertainment)

    Contacts

    Investor Contact: Maili Bergman, (310) 867-7143, [email protected] or Media Contact: Carrie Davis, (310) 975-6941, [email protected]