Gaylord Entertainment Reports Third Quarter Financial Results

Pursuing Divestiture of Word Entertainment Business

Positive Outlook for the Fourth Quarter

Press Release: Gaylord Entertainment
November 8, 2001
NASHVILLE, TN -- Gaylord Entertainment (NYSE:GET) yesterday reported its financial results for the third quarter and nine months of 2001. In addition to reporting earnings, the Company announced it is in discussions with various parties that may lead to the divestiture of Word Entertainment, its Christian music label. This potential sale will result in a further streamlining of the company's operations and allow the management team to focus their attention on the more profitable hospitality and entertainment businesses.

Commenting on the third quarter, Colin Reed, chief executive officer of Gaylord Entertainment said, ``The third quarter was one of great challenge and accomplishment for Gaylord Entertainment. We operated our business through a very tough economic environment and are generally pleased with the results. In addition, we have made substantial progress in refocusing the business on sustainable and profitable areas, recruiting an experienced and capable management team and reorganizing the company's operating structure. At this stage, we are anticipating solid fourth quarter results.''

Third Quarter Results

Revenues for the third quarter of 2001 were $75.1 million, a decrease of $7.9 million from the $83.0 million recorded in the third quarter of 2000. Revenues for the hospitality and attractions segment were $58.8 million in the third quarter of 2001, a decrease of $3.2 million from the $62.0 million of revenues in the third quarter of 2000. Music, media and entertainment revenues were $16.3 million in the third quarter of 2001 as compared to revenues of $21.0 million in the third quarter of 2000, reflecting a revenue decrease of $4.7 million.

EBITDA (operating income plus depreciation and amortization), excluding hotel pre-opening costs, was $6.4 million in the third quarter of 2001 compared with EBITDA of $1.5 million in the third quarter of 2000. The hospitality and attractions segment EBITDA, excluding hotel pre-opening expenses, decreased to $12.8 million in the third quarter of 2001 from $17.8 million in the third quarter of 2000. EBITDA of the music, media and entertainment segment increased to $0.9 million in the third quarter of 2001 from an EBITDA loss of $8.6 million in the third quarter of 2000.

Operating losses, excluding hotel pre-opening costs, were $4.0 million in the third quarter of 2001 compared to operating losses of $10.1 million in the third quarter of 2000. The operating income of the hospitality and attractions segment, excluding hotel pre-opening expenses, decreased to $5.9 million in the third quarter of 2001 as compared to $11.2 million in the third quarter of 2000. The operating losses in the music, media and entertainment segment decreased by $11.6 million to $0.9 million in the third quarter of 2001 as compared to operating losses of $12.5 million in the third quarter of 2000.

Net loss per diluted share was $1.35 in the third quarter of 2001, compared with a net loss per diluted share of $0.57 in the third quarter of 2000.

Year-to-Date

Results Revenues for the first nine months of 2001 were $237.3 million, a decrease of $11.7 million from the $249.0 million recorded in the first nine months of 2000. Revenues for the hospitality and attractions segment were $175.7 million in the first nine months of 2001, a decrease of $10.5 million from the $186.2 million of revenues in the first nine months of 2000. Music, media and entertainment revenues were $61.5 million in the first nine months of 2001 as compared to revenues of $62.8 million in the first nine months of 2000, reflecting a decrease of $1.3 million.

EBITDA (operating income plus depreciation and amortization), excluding hotel pre-opening costs and nonrecurring items, was $23.1 million in the first nine months of 2001 compared with EBITDA of $8.1 million in the first nine months of 2000. The hospitality and attractions segment EBITDA, excluding hotel pre-opening expenses, decreased to $40.4 million in the first nine months of 2001 from $51.7 million in the first nine months of 2000. EBITDA of the music, media and entertainment segment increased to $3.9 million in the first nine months of 2001 from an EBITDA loss of $21.3 million in the first nine months of 2000.

Operating losses, excluding hotel pre-opening costs and nonrecurring items, were $8.0 million in the first nine months of 2001 compared to operating losses of $26.4 million in the first nine months of 2000. The operating income of the hospitality and attractions segment, excluding hotel pre-opening expenses, decreased to $19.9 million in the first nine months of 2001 as compared to $31.8 million in the first nine months of 2000. The operating losses in the music, media and entertainment segment decreased by $30.0 million to $1.8 million in the first nine months of 2001 as compared to operating losses of $31.8 million in the first nine months of 2000.

Net loss per diluted share was $0.73 in the first nine months of 2001, compared with a net loss per diluted share of $1.45 in the first nine months of 2000.

Hospitality and Attractions

For the third quarter, RevPAR at the Gaylord Opryland Nashville was $92.88, down 14.2% from 2000 levels. Prior to the attacks on the World Trade Center and the Pentagon, the Company's Hospitality segment was on track to post favorable results. At the Gaylord Opryland Nashville, the Company recorded RevPAR for the month of July of $107.99 a 4.8% increase over 2000. August RevPAR was up 5.3% over the same period in 2000 to $111.46.

Effects of September 11.

As a result of the attacks the Company received numerous group cancellations, over 95% of which were for bookings in the months of September and October. Many of these groups have rebooked for dates in the next twelve months. RevPAR for September was $57.44 a 50.2% decrease from 2000 levels.

Bookings for Gaylord Opryland Nashville and Gaylord Palms in Kissimmee, Florida slowed during the month of September, but the company did not experience any cancellations of 2002 bookings as a result of the September 11 attacks.

``The events of September 11 had a significant impact on our results in the hospitality segment during September. However, we are encouraged by our performance in October, which, despite lingering cancellations, resulted in occupancy of 68.8% and RevPAR of $107.46. With the cancellations behind us, we are expecting a strong November and December,'' stated David Kloeppel, chief financial officer of Gaylord.

Music and Entertainment

The Music and Entertainment segment (excluding the results from Word Entertainment, which are reported in discontinued operations) produced solid results in the third quarter. EBITDA increased to $0.9 million from a loss of $8.6 million in 2000. Year-to-date EBITDA was $3.8 million compared to a loss of $21.3 million in 2000. Results in 2001 benefited from the closure of unprofitable businesses in late 2000 such as Gaylord Digital and the Company's startup country music record label Creative Content Administration, and strong performances from Acuff-Rose Music Publishing and The Grand Ole Opry.

On the performance of the Music and Entertainment segment, Mr. Kloeppel stated, ``Our properties barely missed a beat in the third quarter. Of note, Acuff-Rose Music Publishing, with its impressive line-up of writers and unique music catalog, produced impressive results. The Grand Ole Opry experienced a slowdown the week of the attacks, but rebounded quickly and delivered another solid quarter.''

Corporate and Other

In its efforts to transform the company, Gaylord also announced that it is investigating the sale of two additional businesses.

``We have continued our strategic and financial review of all of our businesses to ensure our shareholders' capital is being utilized in the most efficient manner. Consequently, we are holding discreet discussions with selected parties regarding the potential disposition of Word Entertainment, our Christian music label, and GET Management, our artist management business. We will make no further announcements related to these investments until a definitive agreement is signed or alternative courses of actions are outlined,'' stated Mr. Reed.

As a result of the early adoption of Statement of Financial Accounting Standards (``SFAS'') No. 144, ``Accounting for the Impairment or Disposal of Long-Lived Assets,'' the Company is reporting the Word business as discontinued operations along with previously announced divestitures, including the Gaylord cable networks and the businesses sold to The Oklahoma Publishing Company in March 2001. SFAS No. 144 broadens the presentation of discontinued operations to include a component of an entity (rather than a segment of a business). The results of operations of these businesses, including any gain or loss on disposal, have been reflected as discontinued operations, net of taxes, in the consolidated financial results. The assets and liabilities of these businesses are reflected as discontinued operations in the condensed consolidated balance sheets. A pretax loss of $29 million has been recognized related to the impairment of the assets of Word in the third quarter of 2001.

The Company has recently also undertaken a restructuring, reducing layers of management and allowing for a direct reporting relationship between the operating businesses and the CEO.

Mr. Reed commented, ``Last week we announced a restructuring which would flatten the organizational structure and save the company approximately $8 million annually. We believe we now have the right structure and team in place to build Gaylord into a profitable growth company.''

As well as undertaking the restructuring, the company has strengthened the management team at Corporate Magic, its corporate meeting and entertainment production company. ``Corporate Magic offers great synergies with our hospitality business. With these new additions to the management team we now have the appropriate balance of creative, management, and financial talent to grow this business,'' said Mr. Reed.

Outlook

Looking forward, Mr. Reed said, ``We are making substantial progress along our strategic game plan unveiled over the summer. Today's announcements reflect the direction and focus of the new Gaylord. Our strategy is clear; we will build a company that leverages the strength of its Gaylord Hotels hospitality brand to be the premier meetings and convention hotel organization in the industry, with a dedicated focus on high levels of customer satisfaction. We will also grow those entertainment businesses which have demonstrated a foundation or a strong brand on which to build a profitable and sustainable business such as the Grand Ole Opry.''

Mr. Reed continued, ``We have taken the necessary steps to position the company for success: We completed a $210 million financing, put in place an experienced and empowered management team and reorganized the company to allow for more efficient decision-making and a single company focus. We are poised for growth and are very excited about our future. The opening of the Gaylord Palms Resort and Convention Center in Kissimmee, Florida which is on schedule to open February 2, 2002 will certainly be the highlight of our 2002.''

``My outlook for this company and its future remains very optimistic,'' Colin Reed commented in closing.

Gaylord Entertainment held a conference call to discuss this release yesterday at 10:00 a.m. eastern time. Investors will have the opportunity to listen to a replay of the conference call over the Internet at www.gaylordentertainment.com and at www.streetevents.com through the end of business on December 7, 2001.

This press release contains statements as 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 are subject to risks and uncertainties that could cause actual results to differ materially from the statements made. These include the risks and uncertainties associated with economic conditions affecting the hospitality business generally, the timing of the opening of new hotel facilities, the ability to successfully complete the potential divestitures described herein, and the ability to consummate the financing for new developments described herein. Other factors that could cause operating and financial results to differ are described in the filings made from time to time by Gaylord Entertainment with the Securities and Exchange Commission.

Gaylord Entertainment does not undertake any obligation to release publicly any revisions to forward-looking statements made by it to reflect events or circumstances occurring after the date hereof or the occurrence of unanticipated events.

Gaylord Entertainment Company is a diversified hospitality and entertainment company headquartered in Nashville, Tenn., and its stock is traded on the New York Stock Exchange (symbol: GET). Among its businesses are the Gaylord Hotels, the Grand Ole Opry, Acuff-Rose Music Publishing, Word Entertainment and WSM Radio.

            GAYLORD ENTERTAINMENT COMPANY AND SUBSIDIARIES

                    CONSOLIDATED FINANCIAL RESULTS
             (Amounts in thousands, except per share data)

                                     Three Months Ended
                                       September 30,
                                  ----------------------          %
                                    2001         2000            chg
                                  ---------    ---------        -----
 Revenues
 Hospitality and attractions      $  58,774    $  61,997         (5.2)
 Music, media and entertainment      16,332       21,031        (22.3)
 Corporate and other                     24            -            -
                                  ---------    ---------        -----
     Total revenues                  75,130       83,028         (9.5)
                                  =========    =========        =====

 EBITDA (a)

 Hospitality and attractions (b)      9,627       16,408        (41.3)
 Music, media and entertainment         902       (8,601)           -
 Corporate and other                 (7,327)      (7,715)         5.0
                                  ---------    ---------        -----
     Total EBITDA                     3,202           92            -
                                  =========    =========        =====

 Operating income (loss)
 Hospitality and attractions (b)      2,730        9,864        (72.3)
 Music, media and entertainment        (924)     (12,524)        92.6
 Corporate and other                 (8,925)      (8,844)        (0.9)
 Nonrecurring items (c)                   -            -            -
                                  ---------    ---------        -----
     Total operating loss            (7,119)     (11,504)        38.1

 Interest expense                    (9,039)      (6,554)       (37.9)
 Interest income                      1,309        1,185         10.5
 Unrealized loss on Viacom stock   (189,802)           -            -
 Unrealized gain on derivatives     168,300            -            -
 Other                                 (204)         384            -
                                  ---------    ---------        -----

 Income (loss) before taxes,
   discontinued operations and
   accounting change                (36,555)     (16,489)      (121.7)
 Income taxes                       (12,066)      (4,990)      (141.8)
                                  ---------    ---------        -----

 Income (loss) before
   discontinued operations and
   accounting change                (24,489)     (11,499)      (113.0)
 Discontinued operations, net       (20,672)      (7,551)      (173.8)
 Accounting change, net                   -            -            -
                                  ---------    ---------        -----

 Net income (loss)                $ (45,161)   $ (19,050)      (137.1)
                                  =========    =========        =====

 Net income (loss) per
   share - basic                  $   (1.35)   $   (0.57)      (136.8)
                                  =========    =========        =====

 Average shares outstanding          33,558       33,405          0.5
                                  =========    =========        =====

 Net income (loss) per
   share - diluted                $   (1.35)   $   (0.57)      (136.8)
                                  =========    =========        =====

 Average shares outstanding          33,558       33,405          0.5
                                  =========    =========        =====

                                      Nine Months Ended
                                        September 30,
                                  ------------------------        %
                                     2001          2000          chg
                                  ----------    ----------     ------
Revenues
Hospitality and attractions       $  175,676    $  186,195       (5.6)
Music, media and entertainment        61,547        62,775       (2.0)
Corporate and other                       73             -          -
                                  ----------    ----------     ------
    Total revenues                   237,296       248,970       (4.7)
                                  ==========    ==========     ======

EBITDA (a)
Hospitality and attractions (b)       32,961        47,605      (30.8)
Music, media and entertainment         3,893       (21,316)         -
Corporate and other                  (21,263)      (22,275)       4.5
                                  ----------    ----------     ------
    Total EBITDA                      15,591         4,014      288.4
                                  ==========    ==========     ======

Operating income (loss)
Hospitality and attractions (b)       12,396        27,727      (55.3)
Music, media and entertainment        (1,771)      (31,730)      94.4
Corporate and other                  (26,051)      (26,476)       1.6
Nonrecurring items (c)                (9,084)            -          -
                                  ----------    ----------     ------
    Total operating loss             (24,510)      (30,479)      19.6

Interest expense                     (29,957)      (19,147)     (56.5)
Interest income                        4,550         3,107       46.4
Unrealized loss on Viacom stock     (105,397)            -          -
Unrealized gain on derivatives       141,219             -          -
Other                                  6,205            59          -
                                  ----------    ----------     ------

Income (loss) before taxes,
  discontinued operations and
  accounting change                   (7,890)      (46,460)      83.0
Income taxes                          (2,605)      (15,332)      83.0
                                  ----------    ----------     ------

Income (loss) before
  discontinued operations and
  accounting change                   (5,285)      (31,128)      83.0
Discontinued operations, net         (31,219)      (17,206)     (81.4)
Accounting change, net                11,909             -          -
                                  ----------    ----------     ------

Net income (loss)                 $  (24,595)   $  (48,334)      49.1
                                  ==========    ==========     ======

Net income (loss) per
  share - basic                   $    (0.73)   $    (1.45)      49.7
                                  ==========    ==========     ======

Average shares outstanding            33,501        33,369        0.4
                                  ==========    ==========     ======

Net income (loss) per
  share - diluted                 $    (0.73)   $    (1.45)      49.7
                                  ==========    ==========     ======

Average shares outstanding            33,501        33,369        0.4
                                  ==========    ==========     ======

(a) Operating income plus depreciation, amortization and nonrecurring
    items.
(b) Includes hotel preopening costs of $3,153 and $1,369,
    respectively, for the three months ended September 30, 2001 and
    2000, and $7,461 and $4,098, respectively, for the nine months
    ended September 30, 2001 and 2000.
(c) Includes an impairment charge of $11,388 offset by the reversal of
    a restructuring accrual of $2,304.

            GAYLORD ENTERTAINMENT COMPANY AND SUBSIDIARIES

                 CONDENSED CONSOLIDATED BALANCE SHEETS
                      September 30, 2001 and 2000
                        (Amounts in thousands)

                                            2001            2000
                                         ----------      ----------
                                ASSETS
 Current assets:
      Cash - unrestricted                $   40,868      $   31,058
      Cash - restricted                      25,432           3,960
      Trade receivables                      30,036          39,754
      Current assets of
       discontinued operations               48,500         103,529
      Other current assets                   45,337          68,696
                                         ----------      ----------
         Total current assets               190,173         246,997

 Property and equipment, net of
   accumulated depreciation                 933,295         713,244
 Intangible assets, net of
   accumulated amortization                  20,365          64,020
 Investments                                455,686         737,868
 Long-term notes receivable                  18,794          17,823
 Fair value of derivative assets            206,160               -
 Long-term deferred financing costs         139,921          63,678
 Long-term assets of discontinued
   operations                                73,267         144,305
 Other long-term assets                      35,763          34,264
                                         ----------      ----------

      Total assets                       $2,073,424      $2,022,199
                                         ==========      ==========

                 LIABILITIES AND STOCKHOLDERS' EQUITY

 Current liabilities:
      Current portion of long-term
        debt                             $    8,004      $    3,500
      Accounts payable and accrued
        liabilities                         108,246          88,572
      Current liabilities of
        discontinued operations              20,092          50,471
                                         ----------      ----------
         Total current liabilities          136,342         142,543

 Secured forward exchange contract          613,054         613,054
 Long-term debt                             362,994               -
 Deferred income taxes                      180,662         289,914
 Fair value of derivative
   liabilities                               46,619               -
 Long-term liabilities of
   discontinued operations                    4,487          20,386
 Other long-term liabilities                 38,805          42,842
 Minority interest                            1,746           1,656
 Stockholders' equity                       688,715         911,804
                                         ----------      ----------

      Total liabilities and
        stockholders' equity             $2,073,424      $2,022,199
                                         ==========      ==========


---------------------------------------------
Contact: 
     Gaylord Entertainment, Nashville
     Media Contact:
     Karen Spacek, 615/316-6552
     kspacek@gaylordentertainment.com
     or
     Investor Contact:
     David Kloeppel, 615/316-6101
     dkloeppel@gaylordentertainment.com