UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC  20549

 


 

FORM 8-K

 

CURRENT REPORT

 

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

 

Date of report (Date of earliest event reported): July 28, 2005

 

Regal Entertainment Group

 (Exact Name of Registrant as Specified in Charter)

 

Delaware

 

001-31315

 

02-0556934

(State or Other Jurisdiction
of Incorporation)

 

(Commission
File Number)

 

(IRS Employer
Identification No.)

 

7132 Regal Lane, Knoxville, Tennessee 37918

(Address of Principal Executive Offices) (Zip Code)

 

Registrant’s telephone number, including area code: 865-922-1123

 

N/A

(Former Name or Former Address, if Changed Since Last Report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

o            Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o            Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o            Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o            Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 



 

Item 2.02   Results of Operations and Financial Condition.

 

On July 28, 2005, Regal announced its financial results for its first second quarter ended June 30, 2005. A copy of the earnings release is furnished to the United States Securities and Exchange Commission (the “Commission”) with this current report on Form 8-K as Exhibit 99.1. The earnings release contains certain non-GAAP financial measures for the periods set forth therein, including adjusted earnings per diluted share, which is earnings per diluted share excluding loss on debt extinguishment, restructuring expenses and amortization of deferred stock compensation and joint venture employee compensation (net of related tax effect). The most directly comparable GAAP financial measure to this non-GAAP financial measure is diluted earnings per share, which is set forth in the earnings release and below for the relevant periods set forth in the earnings release:

 

 

 

Quarter Ended

 

 

 

June 30, 2005

 

July 1, 2004

 

Diluted earnings per share

 

$

0.17

 

$

0.05

 

 

Reconciliations of the non-GAAP financial measures to the most directly comparable GAAP financial measures are included in the earnings release.

 

Regal is also furnishing to the Commission as Exhibit 99.2 to this current report on Form 8-K certain other financial information for its last four completed fiscal quarters, including reconciliations to the most directly comparable GAAP financial measures of the non-GAAP financial measures included therein.

 

Item 8.01   Other Events.

 

On July 28, 2005, Regal’s board of directors declared a cash dividend in the amount of $0.30 per share of Class A and Class B common stock, payable on September 16, 2005 to the Class A and Class B common stockholders of record on September 8, 2005.

 

Item 9.01   Financial Statements and Exhibits.

 

(a)                                  Financial statements of businesses acquired.

 

N/A

 

(b)                                 Pro forma financial information.

 

N/A

 

(c)                                  Exhibits.

 

Exhibit No.

 

Exhibit Description

99.1

 

Earnings release dated July 28, 2005 furnished pursuant to Item 2.02

99.2

 

Reconciliations of Non-GAAP Financial Measures furnished pursuant to Item 2.02

 

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SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

REGAL ENTERTAINMENT GROUP

 

 

Date: July 28, 2005

By:

/s/ Amy E. Miles

 

 

Name: Amy E. Miles

 

Title: Chief Financial Officer

 

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EXHIBIT INDEX

 

Exhibit No.

 

Exhibit Description

99.1

 

Earnings release dated July 28, 2005 furnished pursuant to Item 2.02

99.2

 

Reconciliations of Non-GAAP Financial Measures furnished pursuant to Item 2.02

 

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