I just got our first quarter's P&L statement. We have 5-screens, and we run 4 shows per day. There have been 120 days in the year so far. So we spent $4.33 for utilities for each screening.
That doesn't look like much, but it adds up to more than $31,500 for the year.
But if you take all of our expenses for running our business for these first three months and do the math, each film screening cost us an average of $185.67 to run.
So we need to make more than that for each and every showing to at least break even.
So Ky, no more free screening for various charity groups. Please get at least $200 out of them first. 
Other theatres will have other numbers based on the difference having to do with their different operating expenses.
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John P. Pytlak, Senior Technical Specialist
Worldwide Technical Services, Entertainment Imaging
Research Labs, Building 69, Room 7525A
Rochester, New York, 14650-1922 USA
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..so I can relate to per screening cost....just never thought about it ..... good information !!!
If only one showing were done during the year, the cost of that showing would be astronomical. If Ian and Ky would get off their lazy butts and show films 24/7 their cost per show would drop substantially. 
Cost per show when figuring whether or not to have an extra show has to be based only on the variable costs. Estimating the overall cost per show is about as useful as estimating how many watts there are in a volt. (Unless, of course, you are trying to impress a film company how high your nut is, to drive up the base in a 90/10 split.)
Fun is fun, but some new manager unfamiliar with accounting is going to take this thread seriously and start kicking people out.
Too true.
1st rule; never deny a sale. If we have one-person show up for that last show, we smile, offer the person popcorn and start the film.
Just for people’s information, that per showing cost is based on our theatre's 1st quarter 2002 actual numbers. As I mentioned in my post, other peoples theatres will have different numbers based on Kilowatt cost differences, number of screens, differences in their lease or mortgage payments, number of years the theatre has been in business, whether the theatre has new or used equipment, hourly cost of the staff, the prevailing weather, average length of time films are held, geographical differences in film shipping costs, insurance costs, color of the manager's car and which party is in the White House and other seemingly strange phenomenon.
So yes these are just statistical lies or numerical masturbation but fun nun-the-less.
It would be interesting to compare average screening costs with many other theatres. But the problem is that I doubt that many participants of this forum have access to their P&L statements. Also those that do have access to their P&L statements are usually bound by confidentiality agreements and can't share any financial information.
Don,
Great simile! That's why plumbers must charge $80 per hour. They already lose $23 just driving to the house. Then they got to pay for the shop and by the time you end up with the plumber only making $12 per hour. So without gas and paying for the driver you figured out that it costs $3.28 to drive the van for an hour of 60 miles. I think the government allows $.30 per mile now for vehicle compensation if you drive your own car. So if you drive real fast you could make $18 per hour. That doesn't pay for everything but it pays for a lot.
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Adam Fraser
www.pinestheatre.com