VCG Holding Corp. Announces 2009 First Quarter Financial Results




 Q1 2009 Financial Results Overview
  *  Revenues rose 3.4% to $13.8 million
     - Same stores sales increased for 6 clubs by 3.5% to 21.2%
       for the same quarter 2008
  *  Operating income of $2.2 million
  *  Net income of $652,000, or $0.04 per share
  *  EBITDA of $2.4 million
  *  Cash of $2.8 million

DENVER, May 14, 2009 (GLOBE NEWSWIRE) -- VCG Holding Corp. (Nasdaq:VCGH), a growing and leading consolidator and operator of adult nightclubs, today announced financial results for the first quarter ended March 31, 2009 (see attached tables).

Troy Lowrie, Chairman and Chief Executive Officer, stated, "Our performance for the first quarter included higher revenues, profitability, solid operating and free cash flows, and a strong balance sheet. Our high-amenity 'A' clubs continue to struggle in this sluggish economy, although their impact on overall operations was offset by performance at our 'B' and 'C' venues, increased service revenues, and the implementation of cost-savings initiatives across each of our locations. Our balance sheet at March 31, 2009 reflected cash of $2.8 million, a 25% increase from December 31, 2008. Operating cash flow for the first quarter was $1.7 million, free cash flow totaled $1.1 million, and we generated EBITDA of $2.4 million, or 18% of total revenue."

First Quarter Financial Results

Total revenue for first quarter of 2009 increased 3.4% to $13.8 million from $13.3 million in the first quarter of 2008. Higher total revenue was due primarily to a $1.4 million increase in service revenues in 16 out of 18 clubs, as well as the acquisition of 2 new clubs in the second and third quarter of 2008.

Cost of goods sold (the cost of alcohol, food and merchandise) declined as a percentage of applicable revenues to 23.6% from 25.5% in the first quarter of 2008, primarily attributable to stronger controls over inventory and the operations of four all-nude clubs in operation for the first quarter of 2009, increased by one from the first quarter of 2008. These clubs have a lower cost of sales percentage and a higher gross profit.

Total operating expenses increased 11.2% to $11.6 million from $10.4 million in the first quarter of 2008, and reflected, among other items, increases in taxes and permit fees, legal fees, rent, and depreciation & amortization. Although some of these expenses reflect the acquisition of 2 clubs during 2008, the Company expects legal fees will decrease and professional fees will continue to be lower in 2009.

Operating income was $2.2 million for the first quarter of 2009, down from $2.9 million in the first quarter of 2008.

Net income for the first quarter of 2009 was $652,000, or $0.04 per diluted share, as compared to net income of $1.4 million, or $0.08 per diluted share, in the first quarter of 2008.

EBITDA for the first quarter of 2009 was $2.4 million as compared to $3.1 million for first quarter of 2008.

Mr. Lowrie continued, "We remain optimistic about the future of our business and industry. We have been proactive in implementing strategies to mitigate the impact of the current economic environment, such as the creation of new club-level revenue streams, while continuing to benefit from our tiered-venue operating model. We are focused on achieving operating efficiencies throughout the organization. We remain confident in our ability to generate cash, and are committed to deploying that cash to reduce debt and acquire shares. Where appropriate, we are exploring potential accretive acquisitions in markets where we currently operate and in new geographies."

SHARE REPURCHASE

For the period January 1, 2009 through March 31, 2009, VCGH repurchased an aggregate of 193,625 shares of common stock for an aggregate purchase price of $320,631.

CONFERENCE CALL

Troy Lowrie, Chairman and Chief Executive Officer, and Courtney Cowgill, Chief Financial Officer, will host a conference call today at 11:00 am Eastern Time / 9:00 am Mountain Time, to discuss these results. To participate in the conference call, please dial (877) 852-6543 (domestic) or (719) 325-4748 (international) approximately 10 minutes before the call is scheduled to begin. A replay will be available from 2:00 p.m. Eastern Time May 14, 2009 until midnight May 17, 2009. To hear the teleconference replay dial (888) 203-1112 (domestic) or (719) 457-0820 (international). The pass code for the replay is 9450453. The conference call will also be broadcast live over the Internet. To listen to the call via the Internet and to view a copy of the Company's presentation that will be referenced during the call, please visit the Company's website at http://www.vcgh.com under the heading "Investor Relations," then "Events & Presentations" and follow the instructions at the web cast link. The archived web cast will be available shortly after the call on the Company's website.

ABOUT VCG HOLDING CORP.

VCG Holding Corp. is an owner, operator, and consolidator of adult nightclubs throughout the United States. The Company currently owns 20 adult nightclubs. The nightclubs are located in Anaheim, Indianapolis, St. Louis, Denver, Colorado Springs, Ft. Worth, Dallas, Raleigh, Minneapolis, Louisville, Miami, and Portland, ME.

The VCG Holding Corp. logo is available at http://www.globenewswire.com/newsroom/prs/?pkgid=5105

FORWARD LOOKING STATEMENT

Certain statements in this release are forward-looking statements within the meaning of the Securities Litigation Reform Act of 1995. Such statements are based on current expectations, estimates and projections about the Company's business based, in part, on assumptions made by management. These statements are not guarantees of future performance and involve risks and uncertainties that are difficult to predict. Therefore, actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements due to numerous factors identified from time to time in the Company's reports with the Securities and Exchange Commission, including our Annual Report on Form 10-K for the year ended December 31, 2008. All forward-looking statements attributable to us or any persons acting on our behalf are expressly qualified in their entirety by these cautionary statements. All guidance and forward-looking statements in this press release are made as of the date hereof and we do not undertake any obligation to update any forecast or forward-looking statements, except as may be required by law.



                           VCG Holding Corp.
                      Consolidated Balance Sheets

                                      (unaudited)          (audited)
                                        March 31,         December 31,
                                          2009               2008 (1)
                                     -------------       -------------

 Assets
 Current Assets
   Cash and cash equivalents         $   2,770,308       $   2,209,060
   Assets held for sale                         --             106,900
   Other receivables                        60,816              25,473
   Income taxes receivable                 190,886             276,267
   Inventories                             927,703             949,088
   Prepaid expenses                        616,358             282,485
   Current portion of deferred
    income tax asset                       171,000             171,000
                                     -------------       -------------
     Total current assets                4,737,071           4,020,273
                                     -------------       -------------


   Property and equipment, net          25,447,172          25,738,388
   Deferred income tax asset
    (non-current)                        3,765,229           4,068,593
   Non-compete agreements                   36,674              40,933
   Licenses                             36,413,189          36,413,189
   Goodwill                              2,416,898           2,453,122

   Favorable lease rights                1,684,186           1,705,364
   Trade names                             619,000             619,000
   Other long-term assets                  479,687             567,181
                                     -------------       -------------
     Total assets                    $  75,599,106       $  75,626,043
                                     =============       =============
 Liabilities and Equity
 Current Liabilities
   Accounts payable -- trade         $     981,900       $     847,493
   Accrued expenses                      2,126,112           2,257,116
   Deferred revenue                        107,037             109,455
   Current portion of
    unfavorable lease
    liabilities                            278,155             278,155
   Current portion of
    capitalized lease                           --              10,000
   Current portion of long-term
    debt                                 4,879,427           2,602,000
   Current portion of long-term
    debt, related party                  1,191,307           1,024,000
                                     -------------       -------------
     Total current liabilities           9,563,938           7,128,219
                                     -------------       -------------
 Long-term Liabilities
   Deferred rent                         1,063,942             845,136
   Unfavorable lease liabilities,
    net of current portion               6,355,842           6,425,626
   Capital lease, net of current
    portion                                     --               9,111
   Long-term debt, net of current
    portion                             24,032,901          25,747,631
   Long-term debt, related party,
    net of current portion               5,788,391           7,083,578
                                     -------------       -------------
     Total long-term liabilities        37,241,076          40,111,082
                                     -------------       -------------

 Commitments and contingent liabilities
 Equity
   Common stock $.0001 par value;
    50,000,000 shares authorized;
    17,561,753 (2009) and
    17,755,378 (2008) shares
    issued and outstanding                   1,756               1,775
   Additional paid-in capital           52,314,224          52,557,047
   Accumulated deficit                 (27,080,381)        (27,732,554)
                                     -------------       -------------
     Total VCG stockholders' equity     25,235,599
                                                            24,826,268
   Noncontrolling interests in
    consolidated partnerships            3,558,493           3,560,474
                                     -------------       -------------
     Total equity                       28,794,092          28,386,742
                                     -------------       -------------
 Total Liabilities and Equity        $  75,599,106       $  75,626,043
                                     =============       =============

 (1) Effective January 1, 2009, the Company adopted Statement of
     Financial Accounting Standards No. 160 ("SFAS No. 160") which
     requires the amount of consolidated net income attributable to
     the parent and noncontrolling interests (formerly minority
     interests) to be clearly identified and presented on the face of
     the consolidated income statement, with retroactive adoption of
     its presentation requirements.



                           VCG Holding Corp.
                   Consolidated Statements of Income

                                        For the Three Months Ended
                                     ---------------------------------
                                                March 31,
                                     ---------------------------------
                                         2009                2008
                                     -------------       -------------
                                                          (Restated)
 Revenue
   Sales of alcoholic beverages      $   5,864,663        $  6,534,618
   Sales of food and merchandise           471,532             708,655
   Service revenue                       6,698,281           5,278,646
   Other income                            739,942             804,036
                                     -------------       -------------
     Total revenue                      13,774,418          13,325,955
                                     -------------       -------------
 Operating Expenses
   Cost of goods sold                    1,492,923           1,848,547
   Salaries and wages                    3,269,881           3,062,704
   Other general and
    administrative
     Taxes and permits                     888,877             456,273
     Charge card and bank fees             193,236             200,821
     Rent                                1,448,516           1,142,948
     Legal fees                            405,949             191,211
     Other professional fees               426,571             456,955
     Advertising and marketing             700,196             805,794
     Insurance                             380,358             376,013
     Utilities                             281,072             258,317
     Repairs and maintenance               292,224             229,181
     Other                               1,382,140           1,037,077
   Depreciation & amortization             425,369             356,465
                                     -------------       -------------
       Total operating expenses         11,587,312          10,422,306
                                     -------------       -------------
 Income from operations                  2,187,106           2,903,649
                                     -------------       -------------
 Other income (expenses)
   Interest expense                       (928,856)           (773,504)
   Interest income                              36               3,572
   Gain (loss) on sale of assets              (936)                 --
                                     -------------       -------------
       Total other income (expenses)      (929,756)           (769,932)
                                     -------------       -------------
 Income before income taxes              1,257,350           2,133,717
                                     -------------       -------------
   Income tax expense -- current           140,412             332,970
   Income tax expense -- deferred          339,588             317,030
                                     -------------       -------------
     Total income taxes                    480,000             650,000
                                     -------------       -------------
 Net income                                777,350           1,483,717
 Net income attributable to
  noncontrolling interests                (125,177)           (111,383)
                                     -------------       -------------
 Net income attributable to VCG
  Holding                            $     652,173       $   1,372,334
                                     =============       =============

 Earnings per share
 Basic income per common share
  attributable to VCG's  common
  stockholders                       $        0.04       $        0.08
 Fully diluted income per common
  share attributable to VCG's
  common stockholders                $        0.04       $        0.08

 Weighted average shares
  outstanding                           17,658,726          17,431,035
 Fully diluted weighted average
  shares outstanding                    17,658,726          17,923,402



                           VCG Holding Corp.
            Condensed Consolidated Statements of Cash Flows

                                         For the Three Months Ended
                                                March 31,
                                     ---------------------------------
                                         2009                2008
                                     -------------       -------------
                                                          (Restated)
 Operating Activities
   Net income                        $     652,173       $   1,372,334
   Adjustments to reconcile net
    income to net cash provided by
    operating activities:
     Depreciation and amortization         425,369             356,465
     Amortization of leasehold
      rights and liabilities, net          (48,605)            (43,399)
     Amortization of loan fees              80,343              50,179
     Stock-based compensation
      expense                               77,789              99,980
     Deferred income taxes                 339,588             317,030
     Noncontrolling interests              125,177             111,383
     Loss on disposition of assets             937                  --
     Accrued interest added to
      long-term debt                        74,718                  --
     Changes in operating assets
      and liabilities                      (35,507)           (207,526)
                                     -------------       -------------
       Net cash provided by
        operating activities             1,691,982           2,056,446
 Investing Activities
   Acquisitions of businesses,
    net of cash acquired                        --            (117,811)
   Additions to property and
    equipment                             (131,258)           (856,860)
   Deposits                                     --             (22,183)
   Assets held for sale                         --              (7,866)
   Proceeds from sale of assets            107,326                  --
                                     -------------       -------------
     Net cash used by investing
      activities                           (23,932)         (1,004,720)
 Financing Activities
   Repurchase of stock                    (320,631)                 --
   Payment on capitalized leases           (19,111)             (2,237)
   Proceeds from debt                    1,123,100             164,356
   Payments on debt                     (1,763,002)         (1,265,585)
   Distributions to noncontrolling
    interests                             (127,158)           (168,544)
                                     -------------       -------------
     Net cash used by financing
      activities                        (1,106,802)         (1,272,010)
 Net increase (decrease) in cash           561,248            (220,284)
 Cash beginning of period                2,209,060           2,980,007
                                     -------------       -------------
 Cash end of period                  $   2,770,308       $   2,759,723
                                     =============       =============
 Supplemental disclosures of cash
  flow information:
   Income taxes paid in cash         $      50,000       $     500,000
   Interest paid in cash             $     769,583       $     593,565



                         EBITDA Reconciliation
                              (unaudited)

                                        Quarter ended March 31,
                                  ------------------------------------
                                       2009               2008
                                  -------------    -------------------
                                                         (Restated)

 Net Income                       $     652,173        $   1,372,334
 Add back:
   Depreciation                         421,110              351,748
   Amortization of non-compete
    agreements                            4,259                4,717
   Amortization of leasehold
    rights and liabilities, net         (48,605)             (43,399)
   Interest expense                     928,856              773,504
   Total income taxes                   480,000              650,000
                                  -------------    -------------------
   EBITDA                         $   2,437,793        $   3,108,904
                                  =============    ===================


   Total revenue                  $  13,774,418        $  13,325,955
   EBITDA as a percentage of
    revenue                                17.7%                23.3%



                           VCG Holding Corp.
                     Calculation of Free Cash Flow
                              (unaudited)

                                       Quarter ended March 31,
                                       2009              2008
                                  ------------------------------------
                                                         (Restated)

 EBITDA                           $   2,437,794        $  3,108,904
 Less:
   Interest expense                     928,856             773,504
   Non-controlling interests            125,177             111,383
   Current income tax                   140,412             332,970
   Capital expenditures                 131,258             856,860
                                  -------------    -------------------
   Free Cash Flow                 $   1,112,091        $  1,034,187
                                  =============    ===================


            

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