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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 September 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 November 8, 2004, ACME Communications, Inc. had 16,772,415 shares (including 725,652 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 September 30, 2004 (unaudited) and December 31, 2003 1
  Consolidated Statements of Operations for the Three Months and Nine Months Ended
     September 30, 2004 and September 30, 2003 (unaudited) 2
  Consolidated Statements of Stockholders' Equity for the Nine Months Ended
     September 30, 2004 (unaudited) 3
   Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2004 and
      September 30, 2003 (unaudited) 4
Notes to Consolidated Financial 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 6. Exhibits 14




ACME Communications, Inc. and Subsidiaries
Consolidated Balance Sheet


(In Thousands, except for per share data)
September 30,
2004

December 31
2003

(unaudited)
ASSETS
Current assets:  
   Cash and cash equivalents   $ 1,660   $ 1,197  
   Restricted cash    64    1,984  
   Accounts receivable, net    7,767    8,037  
   Current portion of programming rights    11,551    10,561  
   Prepaid expenses and other current assets    1,010    850  


         Total Current Assets    22,052    22,629  
Property and equipment, net    30,610    28,774  
Programming rights, net of current portion    20,522    17,243  
Intangible assets, net    99,790    99,016  
Other assets    3,360    4,250  


         Total Assets   $ 176,334   $ 171,912  


LIABILITIES AND STOCKHOLDERS' EQUITY  
Current liabilities:  
   Accounts payable   $ 6,017   $ 5,788  
   Accrued liabilities    4,210    3,276  
   Current portion of programming rights payable    13,167    10,764  
   Current portion of obligations under lease    45    2,048  
   Income taxes payable    651    329  


         Total Current Liabilities    24,090    22,205  
Programming rights payable, net of current portion    19,183    16,545  
Obligations under lease, net of current portion    954    988  
Other liabilities    82    79  
Deferred income taxes    9,197    7,500  
Notes payable under revolving credit facility    40,201    26,970  


         Total Liabilities    93,707    74,287  


Minority Interest   629           --
Stockholders' equity:  
   Preferred stock, $.01 par value; 10,000,000 shares authorized, no  
     shares issued or outstanding    --    --  
   Common stock, $.01 par value; 50,000,000 shares authorized,  
     16,772,415 and 16,767,250 shares issued and outstanding  
     at September 30, 2004 and December 31, 2003, respectively    168    168   
   Additional paid-in capital    132,038    131,998  
   Unearned compensation    --    (34 )
   Accumulated deficit    (45,208 )  (34,507 )


   Less: Treasury stock, at cost; 725,652 shares    (5,000 )  --  


         Total stockholders' equity    81,998    97,625  
         Total liabilities and stockholders' equity   $ 176,334   $ 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)
  
Three Months Ended
September 30,

Nine Months Ended
September 30,

2004
2003
2004
2003
(restated)
  
Net revenues     $ 11,329   $ 10,778   $ 34,557   $ 32,302  




Operating expenses:  
   Programming, including program amortization  
   Cost of Service:    5,564    4,499    15,142    13,292  
   Other costs of service (excluding depreciation and amortization  
     of $1,267 and $1,179 for the three months ended September 30, 2004  
     and September 30, 2003 respectively, and $3,840 and $3,337 for the nine  
     months ended September 30, 2004 and September 30, 2003 respectively)    1,674    1,593    5,426    5,120  
   Selling, general and administrative expenses    4,529    4,705    13,892    14,061  
   Depreciation and amortization    1,278    1,196    3,877    3,388  
   Corporate expense    949    797    2,768    2,744  




         Operating expenses    13,994    12,790    41,105    38,605  




         Operating loss    (2,665 )  (2,012 )  (6,548 )  (6,303 )
Other income (expenses):  
   Interest income    1    29    6    323  
   Interest expense    (889 )  (1,404 )  (2,448 )  (12,284 )
   Loss on early extinguishment of debt    --    (1,124 )  --    (11,050 )
   Other, net    (44 )  (59 )  (99 )  (99 )




Loss from continuing operations before income taxes and minority interest    (3,597 )  (4,570 )  (9,089 )  (29,413 )
Income tax expense, continuing operations    (814 )  (731 )  (1,922 )  (1,514 )




Loss from continuing operations before minority interest    (4,411 )  (5,301 )  (11,011 )  (30,927 )
Minority interest    264    --    721    --  




Loss from continuing operations    (4,147 )  (5,301 )  (10,290 )  (30,927 )
Discontinued operations:  
   Income (loss) from discontinued operations    --    (3 )  --    113,995  
   Income tax expense    (411 )  --    (411 )  (907 )




   Income (loss) from discontinued operations    (411 )  (3 )  (411 )  113,088  




         Net income (loss)   $ (4,558 ) $ (5,304 ) $ (10,701 ) $ 82,161  




Income (loss) per share, basic and diluted:  
   Continuing operations   $ (0.26 ) $ (.32 ) $ (0.62 ) $ (1.85 )
   Discontinued operations    (0.03 )  (0.00 )  (0.02 )  6.75  




         Net income (loss) per share   $ (0.28 ) $ (.32 ) $ (0.65 ) $4.90  




         Weighted average basic and diluted common shares outstanding    16,077    16,767    16,527    16,757  







See the notes to the consolidated financial statements.




2





ACME Communications, Inc. and Subsidiaries
Consolidated Statements of Stockholders' Equity
(In Thousands)

(Unaudited)




Common Stock
Shares      Amount

Additional
Paid-in Capital

Unearned
Compensation

Accumulated
Deficit

Treasury
Stock