Gaylord Entertainment Announces First Quarter 2001 Financial Results

Press Release
May 2, 2001
NASHVILLE, TN -- Gaylord Entertainment Company (NYSE:GET) yesterday announced its financial and operating results for the first quarter ended March 31, 2001.

For the quarter, revenues were $115.3 million, an increase of 3.5% from $111.5 million recorded in the first quarter of 2000. Operating cash flow (operating income plus depreciation and amortization) improved to $2.6 million in the latest quarter from a negative $5.0 million for the same quarter in 2000. Excluding non-cash gains and losses resulting from the adoption of a new accounting standard, as discussed below, the company had a net loss for the quarter of $13.1 million, or $0.39 per diluted share. This compares to a net loss of $15.0 million, or $0.45 per diluted share, for the first quarter of 2000.

As a result of the adoption of new accounting standards related to derivative and hedging transactions, the company's current period financial results reflect changes in the market values of both its Viacom Class B common stock and the derivatives in a related secured forward exchange contract. In accordance with these standards, the company recorded a pretax non-operating loss in the first quarter of 2001 of $1.2 million related to changes in the market value of the Viacom stock since its acquisition in October 1999. Changes in the market value of the derivatives discussed above during the first quarter of 2001 resulted in a pretax non-operating gain of $38.9 million in the period. In addition, the company recorded a nonrecurring after-tax gain of $11.9 million resulting from the cumulative effect of the adoption of this accounting change. The aggregate after-tax impact of these gains and losses on net income for the quarter was $37.2 million, or $1.11 per diluted share. As a result, the company's net income for the quarter was $24.1 million, or $0.72 per diluted share. The financial results for the first quarter of 2001 are not necessarily indicative of future quarterly results, which may be materially impacted either positively or negatively by changes in the market values of the Viacom stock and the derivatives contained in the secured forward exchange contract.

``The improvement in our operating cash flow for the first quarter is a good start, resulting from recent significant strategic decisions,'' said outgoing President Dennis J. Sullivan, Jr. ``Based on these decisions, a number of assets and properties which were not meeting our performance expectations have been sold or shut down. By returning our focus to the company's core assets and businesses, the company is in a stronger position to welcome our new president and chief executive officer, as well as our new chairman.''

The company announced last week that Colin V. Reed has joined Gaylord Entertainment as its President and Chief Executive Officer, and Michael D. Rose has been named as the company's new Chairman. Both men have had distinguished careers in the hospitality business, each having served as senior executives for Promus Hotel Corporation, Harrah's Entertainment, Inc. and Holiday Corporation.

Also as previously announced, the company completed the sale of Pandora Films, Gaylord Films, Gaylord Sports Management, Gaylord Event Television and Gaylord Production Company in March of this year. The operating results of these five businesses are included in the company's financial results prior to their disposition. The table below summarizes the revenues and operating cash flow of the company's on-going business segments on a pro forma basis, excluding these five businesses as well as the following businesses that are no longer part of the company: Gaylord Digital, the Wildhorse Saloon near Orlando, the Opryland KOA Campground, and country music record label development costs (amounts in thousands).

                                                   Three Months Ended
                                                        March 31,
                                                    2001        2000
                                                    ----        ----

Revenues
Hospitality and attractions                       $ 60,118  $ 56,552
Music, media and entertainment                      52,940    49,976
Corporate and other                                     26         -
                                                   -------   -------
   Total revenues                                 $113,084  $106,528
                                                   =======   =======

Operating cash flow
Hospitality and attractions                       $ 13,095  $ 11,304
Music, media and entertainment                      (3,250)   (3,291)
Corporate and other                                 (6,194)   (6,943)
                                                   -------   -------
   Total operating cash flow                      $  3,651  $  1,070
                                                   =======   =======


By excluding the financial impact of businesses that have been divested as well as the gains and losses on the Viacom stock and associated derivatives discussed above, the company posted a pro forma net loss for the quarter of $11.0 million, or $0.33 per diluted share. This compares with a pro forma net loss of $9.8 million, or $0.29 per diluted share, for the first quarter of 2000. The increased losses are primarily due to non-cash interest costs in first quarter 2001 resulting from the secured forward exchange contract, which the company entered into in May 2000.

``We are encouraged by the improvement in our operating results and continue to take steps to position the company for future growth,'' Sullivan stated. ``The Opryland Hotel Florida is on schedule for its February 2, 2002 grand opening and continues to show an outstanding pre-booking pace. In addition, we successfully completed a $375 million financing of our Opryland Hotel Nashville at the end of first quarter 2001. The subsequent securitization of the senior portion of this financing by our lenders was completed in April and was met with strong demand from the investment community. This is a solid indicator of the strength of our core hospitality franchise.''

Hospitality and attractions - Revenues for hospitality and attractions increased 6.1% for the quarter, while operating cash flow rose 16.9%. The Opryland Hotel Nashville had an occupancy rate of 73.7% for the quarter, versus 72.0% for the first quarter of 2000, and an average daily rate of $143.53 compared with $133.43, resulting in an increase in RevPAR (revenue per available room) of 10.1% during the quarter compared to the corresponding prior year period. This increase led to growth in revenues of 6.9% at the Opryland Hotel Nashville, to $57.0 million from $53.3 million in the first quarter last year. The other businesses in hospitality and attractions as a group had a slight decline in revenues and operating cash flow during the seasonally slow first quarter for these businesses.

Music, media and entertainment - First quarter revenues were $55.2 million, a 0.6% increase over the $54.8 million recorded in the same period last year. As noted in the table above, on a pro forma basis (excluding divested operations), revenues increased 5.9% in the first quarter of 2001 in this segment of the business. Operating cash flow improved to a negative $4.3 million for the latest quarter compared with a negative $9.3 million in the first quarter of 2000. Excluding divested businesses in this segment, operating cash flow was consistent with the corresponding prior-year period at a negative $3.3 million.

This segment's performance in the first quarter of 2001, excluding divested businesses, reflects positive year-over-year comparisons at the Ryman Auditorium and Acuff-Rose Music Publishing as well as the contribution of Corporate Magic, which was acquired at the end of the first quarter in 2000. These advances were offset by declines at Word Entertainment and WSM Radio. Word's results are partially due to more conservative accounting policies adopted as part of last year's strategic review, while WSM's results are reflective of a very competitive market for country music listeners in Nashville.

Corporate and Other - Operating cash flow in this segment was a negative $6.2 million in the first quarter of 2001 compared to a negative $6.9 million in the first quarter of 2000, with the improvement due primarily to personnel reductions and cost controls.

Gaylord Entertainment will hold a conference call to discuss this release today at 11:00 a.m. Eastern time. Investors will have the opportunity to listen to the conference call over the Internet at www.gaylordentertainment.com and at www.streetevents.com. To listen to the live call, please go to the web site at least fifteen minutes early to register, download, and install any necessary audio software. For those who cannot listen to the live broadcast, a replay will be available shortly after the call through the end of business on June 1, 2001.

This press release contains statements with respect to the company's beliefs and expectations of the outcome of future events that are forward-looking statements as defined in the Private Securities Litigation Reform Act of 1995. These forward-looking statements, including expectations regarding future financial and operating results, the effects or outcome of the company's strategic decisions, and the development schedules, bookings and utilization of the company's hotels are subject to risks and uncertainties that could cause actual results to differ materially from the statements made. Other factors that could cause operating and financial results to differ are described in the filings of Gaylord Entertainment Company with the Securities and Exchange Commission. Additional risks may be detailed from time to time in reports to be filed with the Commission. Gaylord Entertainment Company does not undertake any obligation to release publicly any revisions to forward-looking statements made herein to reflect events or circumstances occurring after the date hereof or to reflect the occurrence of unanticipated events.

Gaylord Entertainment is a diversified entertainment company whose businesses operate in two groups: hospitality and attractions, and music, media and entertainment. It is headquartered in Nashville, Tenn., and its stock is traded on the New York Stock Exchange (symbol: GET).

           GAYLORD ENTERTAINMENT COMPANY AND SUBSIDIARIES
                    CONSOLIDATED FINANCIAL RESULTS
             (Amounts in thousands, except per share data)

                                       Three Months Ended
                                            March 31,
                                     ---------------------      %
                                       2001         2000       chg
                                     ---------   ---------    ------
 Revenues
 Hospitality and attractions         $  60,118   $  56,647       6.1
 Music, media and entertainment         55,153      54,804       0.6
 Corporate and other                        26           -         -
                                     ---------   ---------    ------
     Total revenues                    115,297     111,451       3.5
                                     =========   =========    ======
 Operating cash flow (a)
 Hospitality and attractions            13,095      11,205      16.9
 Music, media and entertainment         (4,331)     (9,274)     53.3
 Corporate and other                    (6,194)     (6,943)     10.8
                                     ---------   ---------    ------
     Total operating cash flow           2,570      (5,012)        -
                                     =========   =========    ======
 Operating income (loss)
 Hospitality and attractions             6,237       4,759      31.1
 Music, media and entertainment         (8,569)    (14,717)     41.8
 Corporate and other                    (7,753)     (8,563)      9.5
                                     ---------   ---------    ------
     Total operating income (loss)     (10,085)    (18,521)     45.5

 Interest expense                       (9,204)     (5,618)    (63.8)
 Interest income                         1,097         498     120.3
 Change in fair market value of
   Viacom stock                         (1,198)          -         -
 Change in fair market value of
   derivatives                          38,939           -         -
 Other                                  (1,319)        677         -
                                     ---------   ---------    ------
 Income (loss) before taxes and
   accounting change                    18,230     (22,964)        -
 Income taxes                            6,015      (7,923)        -
                                     ---------   ---------    ------
 Income (loss) before accounting
   change                               12,215     (15,041)        -
 Cumulative effect of accounting
   change, net                          11,909           -         -
                                     ---------   ---------    ------
 Net income (loss)                   $  24,124   $ (15,041)        -
                                     =========   =========    ======
Net income (loss) per share -
  basic & diluted:
 Income (loss) before accounting
  change                             $    0.36   $   (0.45)        -
 Cumulative effect of accounting
  change                                  0.36           -         -
                                     ---------   ---------    ------
 Net income (loss) per share         $    0.72   $   (0.45)        -
                                     =========   =========    ======
 Avg. shares outstanding - basic        33,427      33,329       0.3
                                     =========   =========    ======
 Avg. shares outstanding - diluted      33,509      33,329       0.5
                                     =========   =========    ======

(a) Operating income plus depreciation and amortization


            GAYLORD ENTERTAINMENT COMPANY AND SUBSIDIARIES
                 CONDENSED CONSOLIDATED BALANCE SHEETS
                        March 31, 2001 and 2000
                        (Amounts in thousands)

                                      2001                  2000
                                  ------------          ------------
               ASSETS
Current assets:
   Cash                           $    182,432          $     17,373
   Trade receivables                    66,687                91,778
   Other current assets                 89,783                76,639
                                  ------------          ------------
         Total current assets          338,902               185,790

Property and equipment, net of
 accumulated depreciation              824,276               627,299
Intangible assets, net of
 accumulated amortization               81,036               154,020
Investments                            576,955               672,578
Long-term notes receivable              19,609                19,447
Deferred financing costs               156,967                     -
Derivative - put option asset          179,550                     -
Other assets                            55,180                52,568
                                  ------------          ------------
     Total assets                 $  2,232,475          $  1,711,702
                                  ============          ============

                  LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
 Current portion of long-term
  debt                            $      9,382          $    372,359
 Accounts payable and accrued
  liabilities                          130,269               122,206
                                  ------------          ------------
   Total current liabilities           139,651               494,565

Long-term debt                         372,168                 9,670
Secured forward exchange contract      613,054                     -
Deferred income taxes                  205,319               264,706
Derivative - call option liability     122,289                     -
Other liabilities                       44,130                40,107
Minority interest                        1,324                 1,400
Stockholders' equity                   734,540               901,254
                                  ------------          ------------
     Total liabilities and
     stockholders' equity         $  2,232,475          $  1,711,702
                                  ============          ============



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Contact: 
     Gaylord Entertainment Company
     Media Contact:
     Tom Adkinson, 615/316-6302
     E-mail: tadkinson@gaylordentertainment.com
     or
     Investor Contact:
     J. Russell Worsham, 615/316-6564
     E-mail: rworsham@gaylordentertainment.com