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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 10-Q


 [x]

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934


For Quarterly Period Ended June 30, 2004

OR

 [  ]

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES
EXCHANGE ACT OF 1934


Commission File Number: 000-27105

ACME COMMUNICATIONS, INC.
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

33-0866283
(I.R.S. employer
identification no.)

2101 E. Fourth Street, Suite 202 A
Santa Ana, California, 92705
(714) 245-9499
(Address and telephone number of principal executive offices)

 

     Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months, and (2) has been subject to such filing requirements for the past 90 days. Yes [x] No [  ]


            Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act). Yes [x] No [  ]

            As of August 6, 2004, ACME Communications, Inc. had 16,772,415 shares (including 429,115 shares held in treasury) of common stock outstanding.





ACME COMMUNICATIONS, INC.

FORM 10-Q

TABLE OF CONTENTS

Item
Number
Page
Part I-- Financial Information
Item 1. Financial Statements
  Consolidated Balance Sheets as of June 30, 2004 and December 31, 2003 1
  Consolidated Statements of Operations for the Three Months and Six Months Ended
     June 30, 2004 and June 30, 2003 2
  Consolidated Statements of Stockholders' Equity for the Six Months Ended June 30, 2004 3
   Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2004 and
      June 30, 2003 4
Notes to Consolidated Finanacial Statements 5
Item 2. Management's Discussion and Analysis of Financial Condition and Results Of Operations 9
Item 3. Quantitative and Qualitative Disclosures About Market Risk 12
Item 4. Controls and Procedures 12
Part II - Other Information
Item 1. Legal Proceedings 13
Item 2. Changes in Securities, Use of Proceeds and Issuer Purchases of Equity Securities 13
Item 4. Submission of Matters to a vote of Security Holders 13
Item 6 Exhibits and Reports on Form 8-K 14




ACME Communications, Inc. and Subsidiaries
Consolidated Balance Sheet
As of
June 30,
2004
(unaudited)

December 31
2003

(In thousands)
ASSETS
Current assets:  
   Cash and cash equivalents   $ 1,640   $ 1,197  
   Restricted cash    37    1,984  
   Accounts receivable, net    8,621    8,037  
   Current portion of programming rights    9,705    10,561  
   Prepaid expenses and other current assets    714    850  


         Total Current Assets    20,717    22,629  
   
Property and equipment, net    30,615    28,774  
Programming rights, net of current portion    12,729    17,243  
Intangible assets, net    99,787    99,016  
Other assets    3,602    4,250  


         Total Assets   $ 167,450   $ 171,912  


LIABILITIES AND STOCKHOLDERS' EQUITY  
Current liabilities:  
   Accounts payable   $ 6,506   $ 5,833  
   Accrued liabilities    4,332    3,281  
   Current portion of programming rights payable    10,446    10,764  
   Current portion of obligations under lease    91    2,048  
   Income taxes payable    67    279  


         Total Current Liabilities    21,442    22,205  
Programming rights payable, net of current portion    11,208    16,545  
Obligations under lease, net of current portion    966    988  
Other liabilities    84    79  
Deferred income taxes    8,065    7,500  
Notes payable under revolving credit facility    36,050    26,970  


         Total Liabilities    77,815    74,287  


    
Minority Interest

    168

 --

Stockholders' equity:  
   Preferred stock, $.01 par value; 10,000,000 shares authorized, no   
     Shares issued and outstanding    --    --  
   Common stock, $.01 par value; 50,000,000 shares authorized,  
     16,772,415 and 16,767,250 shares issued and outstanding  
     at June 30, 2004 and December 31, 2003, respectively    168    168  
   Additional paid-in capital    132,038    131,998  
   Unearned compensation    (11 )  (34 )
   Accumulated deficit    (39,745 )  (34,507 )
   Less: Treasury stock, at cost; 429,115 shares    (2,983 )  --  


         Total Stockholders' Equity    89,467    97,625  


         Total Liabilities and Stockholders' Equity   $ 167,450   $ 171,912  





See the notes to the consolidated financial statements.




1





ACME Communications, Inc. and Subsidiaries
Consolidated Statements of Operations
(Unaudited)

(In thousands, except per share data)
  
For the Three
Months Ended
June 30,

For the Six Months
Ended
June 30,

2004
2003
2004
2003
(restated)
  
Net revenues     $ 12,217   $ 11,532   $ 23,228   $ 21,524  




Operating expenses:  
   Cost of Service:  
   Programming, including program amortization    4,943    4,655    9,578    8,793  
   Other costs of service (excluding depreciation and amortization  
     of $1,284 and $1,182 for the three months ended June 30, 2004  
     and June 30, 2003 respectively, and $2,573 and $2,158 for the  
     six months ended June 30, 2004 and June 30, 2003 respectively)    2,019    1,890    3,752    3,527  
   Selling, general and administrative expenses    4,661    4,761    9,363    9,364  
   Depreciation and amortization    1,297    1,131    2,599    2,192  
   Corporate expense    946    972    1,819    1,939  




         Operating expenses    13,866    13,409    27,111    25,815  




         Operating loss    (1,649 )  (1,877 )  (3,883 )  (4,291 )
   
Other income (expenses):  
   Interest income    3    198    5    294  
   Interest expense    (836 )  (2,496 )  (1,559 )  (10,880 )
   Loss on early extinguishment of debt    --    (9,926 )  --    (9,926 )
   Other    (34 )  (3 )  (55 )  (40 )




Loss from continuing operations before income taxes and minority interest    (2,516 )  (14,104 )  (5,492 )  (24,843 )
Income tax expense, continuing operations    (493 )  (300 )  (1,108 )  (783 )




Loss from continuing operations before minority interest    (3,009 )  (14,404 )  (6,600 )  (25,626 )
Minority interest    218    --    457    --  




Loss from continuing operations    (2,791 )  (14,404 )  (6,143 )  (25,626 )




Discontinued operations:  
   Income (loss) from discontinued operations    --    (34 )  --    113,998  
   Income tax benefit (expense)    --    1    --    (907 )




   Income from discontinued operations    --    (33 )  --    113,091  




         Net income (loss)   $ (2,791 ) $(14,437 ) $(6,143 ) $87,465  




Income (loss) per share, basic and diluted:  
   Continuing operations   $ (0.17 ) $ (0.86 ) $ (0.37 ) $ (1.53 )
   Discontinued operations    --    (0.00 )  --    6.75