Majesco Entertainment Company Reports First Quarter Fiscal 2010 Financial Results

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Majesco Entertainment Company Reports First Quarter Fiscal 2010 Financial Results

- Records First Quarter Profit -

EDISON, N.J., March 16 -- Majesco Entertainment Company (NASDAQ:COOL), an innovative provider of video games for the mass market, today reported financial results for the first quarter ended January 31, 2010.

For the first quarter ended January 31, 2010, Majesco's net revenues were $29.2 million versus $32.8 million in the same period a year ago. During this same period, the Company reported operating income of $2.5 million, compared to operating income of $3.7 million in the first quarter of 2009. Non-GAAP operating income was $3.5 million versus non-GAAP operating income of $4.8 million in 2009. Net income for the quarter was $3.8 million versus net income of $4.2 million in 2009. On a non-GAAP basis, net income for the quarter was $2.9 million compared to non-GAAP net income of $4.3 million last year.

The Company's basic and diluted net income per share for the quarter ended January 31, 2010 was $0.10 compared to net income per basic and diluted share of $0.15 in the same period last year. Non-GAAP basic and diluted net income per share was $0.08 compared to a net income per share of $0.15 last year.  Please refer to Non-GAAP Financial Measures and reconciliation tables included later in this release for additional information and details on non-GAAP items.

Jesse Sutton, Chief Executive Officer of Majesco, said, "Majesco had a very solid first quarter driven by strong holiday sales of our Cooking Mama franchise, which once again delivered impressive results, and Alvin & The Chipmunks: The Squeakquel.  Our results were in-line with our internal expectations and we remain on track to deliver improved profitability for 2010. We have made significant progress in fine tuning our strategy to meet the challenges of the current operating environment.  We continue to focus our resources on our best opportunities and our costs remain under control.  We are committed to improving our profitability and building long-term value for our shareholders."

  Financial Highlights

  --  First quarter 2010 net revenues were $29.2 million, a decrease of $3.6
      million or 11 percent compared to the same quarter last year. Last
      year's results included the strong performance of our first Jillian
      Michaels' product which was released in October 2009.
  --  Gross margin was 29.8 percent, compared to 36.1 percent in 2009. Gross
      margin for 2010 included the impact of a $0.9 million impairment
      charge, which impacted gross margin by approximately 300 basis points.
      The impairment charge relates to two titles which are new IP in
      development for introduction later this year.
  --  Total operating expenses declined $2 million or 24.2 percent compared
      to last year and were 21.1 percent of sales down from 24.8 percent
      last year.
  --  Selling and marketing expenditures declined $1.1 million or 25.9
      percent and were 10.5 percent of sales, down from 12.6 percent last
      year, resulting primarily from lower marketing expenditures in the
      2010 quarter.
  --  General & administrative expenses for the quarter declined $0.4
      million or 15.2 percent and were 7.3 percent of sales compared to 7.6
      percent last year.
  --  At the end of the first quarter, the Company had in excess of $12.7
      million in cash and cash equivalents.

  Announced Product Line-up

  Second Quarter Fiscal 2010 Ending April 30, 2010

To date, the Company has announced the following titles that were or are expected to be released during its second quarter:

  --  Data East Arcade Classics for Wii(TM) lets players re-live their
      arcade marathons with 15 nostalgic titles including BurgerTime and its
      sequel, Peter Pepper's Ice Cream Factory, Bad Dudes vs. Dragon Ninja,
      Burnin' Rubber, Heavy Barrel, Caveman Ninja, and many others.
      Featuring special updates for modern gamers, all titles also support
      single player and 2-player head-to-head or co-operative multiplayer
      play.
  --  The Daring Game for Girls for Wii and Nintendo DS(TM) is based upon
      the best-selling book, The Daring Book for Girls, the ultimate can-do,
      how-to 'manual' that celebrates the female spirit. The games guide
      adventurous girls in a range of daring and practical activities from
      building a campfire to exploring caves, tending a garden, crafting
      items, playing sports and games, and making new friends.
  --  Pizza Delivery Boy for Wii lets players use the Wii Remote as an
      all-in-one kitchen utensil and driving wheel to cook and deliver
      pizzas to hungry customers in three bustling towns. Players must
      beware, though, as a number of obstacles stand between them and the
      coveted title of Pizza Boy of the Year.
  --  Dance Sensation! for Wii is the only game that lets players train and
      perform routines in four different styles: Hip-Hop, Jazz, Ballet, and
      Latin Ballroom. Players use the Wii Remote and Nunchuk to control
      their on-screen dancer as she perfects more than 160 real
      motion-captured dance moves in recitals ranging from local auditoriums
      to the Broadway stage.
  --  Let's Draw for Nintendo DS is based on the popular Japanese book
      series that teaches kids how to draw by combining basic shapes. With
      more than 100 objects to draw and fun art related mini games that let
      young players animate their creations, kids can learn to draw
      anywhere, at any time.
  --  Dawn of Heroes for Nintendo DS is a tactical role playing game that
      combines classic RPG concepts -- including character development, epic
      combat, quests and puzzles -- with a humorous style.

  Fiscal 2010

To date, the Company has announced the following titles that are expected to be released during the rest of fiscal 2010:

  --  Attack of the Movies 3-D is the first-ever 3-D shooter designed
      exclusively for Wii and Xbox 360®. The game transports players into
      six fantastic movie-themed worlds and features classic enemies culled
      from the annals of film history. The game also comes packaged with
      four pairs of 3-D glasses to support four-player multiplayer action.
  --  Flip's Twisted World for Wii is a unique puzzle platformer that stars
      Flip, a magician's apprentice who mistakenly gets sucked into an
      alternate universe where up and down are only a matter of perspective.
      Players will help Flip navigate his puzzling world by rotating the
      environment 180 degrees in any direction with a simple twist of the
      Wii Remote.
  --  Pirates Plundarrr for Wii is a fun and frantic beat-'em-up that lets
      players hunt the high seas for the renegade captain Rudebelly who has
      unleashed an army of cursed dead and menacing bosses. Would-be pirates
      will fight through 45 creature-filled levels to retrieve their stolen
      treasure, and four mates can even plunder together in a party style,
      battle royale.
  --  Super Speed Machines for Nintendo DS lets players kick it into high
      gear in this frantic arcade racer that delivers super speed and
      dangerous conditions at every turn.
  --  Tetris® Party Deluxe for Wii and Nintendo DS represents a strategic
      partnership with Tetris Online, Inc. to support the North American
      launch and distribution of the two newest additions to the Tetris
      franchise. Tetris Party Deluxe builds on the previously released
      Tetris Party for WiiWare by adding new modes and features to enrich
      the overall game play experience for both platforms.
  --  Ghostwire: Link to the Paranormal for Nintendo DSi turns your handheld
      into a portal to the astral plane. Coupled with the DSi camera, this
      detection and communication tool lets you find, summon, capture and
      interact with ghosts living amongst us. Ultimately you can help them
      find peace as you develop your own paranormal prowess within an
      augmented reality that promises to change your perspective forever.
  --  Zumba® Fitness for to be announced systems is a one-of-a-kind exercise
      program that pairs Latin rhythms with red-hot international dance
      steps so you can have a blast as you party your way into shape.
      Through invigorating, high calorie-burning fitness classes, Zumba
      Fitness has helped melt the pounds and inches off more than five
      million Zumba-enthusiasts in more than 75 countries.
  --  Boys vs Girls for Wii is a motion-based battle of the sexes where
      players vie for the upper hand in sports and pranks against the
      opposing gender, all set within a summer camp environment.
  --  Greg Hastings Paintball 2 for the Xbox 360 Wii, and PlayStation®3, is
      the most realistic paintball experience to date from the most
      successful name in the sport. The game introduces more than 10 single
      and multiplayer game modes, each staged in all-new paintball locations
      based on actual fields around the world. Featuring three new event
      branches -- Tournament Speedball, Recball, and Tournament Woodsball --
      players can build and develop their team of professional ballers and
      even cheat to stay in the game.
  --  Crafting Mama for Nintendo DS is the newest brand extension of the
      Cooking Mama franchise that has sold more than six million units.
      Using the stylus as a universal crafting tool, crafters will sew,
      mold, glue, cut and paint under Mama's masterful direction as they
      create 40 different projects, from patchwork quilts to earrings,
      candles and kaleidoscopes.

  Fiscal 2010 Outlook

The Company reiterated its fiscal 2010 full year outlook for net revenue of approximately $80 million and non-GAAP earnings per share of approximately $0.05.  The Company's guidance assumes the release of approximately 37 SKUs in 2010, including 14 DS and 16 Wii, with 9 titles released in the second quarter, 8 titles released in the third quarter and 12 titles released in the fourth quarter.  We also expect that roughly 62% of our revenue will come from DS titles; 31% from Wii titles and 7% from all other platforms. The Company's results are also impacted by seasonality from the December holiday period and variability based on release schedules.

Conference Call

At 4:30 PM ET today, management will host an earnings conference call. To access the call please dial 412-858-4600. The access code for the call is "Majesco Call". Please dial in approximately 10 minutes prior to the start of the conference call. The conference call will also be broadcast live over the Internet and available for replay for 90 days from the "Investor Info" section of the Company's Web site at http://www.majescoentertainment.com/. In addition, a replay of the call will be available via telephone for seven days beginning approximately two hours after the call. To listen to the telephone replay in the U.S., please dial 877-344-7529 and for international callers, dial 412-317-0088. Enter access code 438599.

Generally Accepted Accounting Principles (GAAP) and Non-GAAP Metrics

To facilitate a comparison between the three months ended January 31, 2010 and 2009, the Company has presented both GAAP and Non-GAAP financial results. GAAP financial measures, including operating income, net income, and basic and diluted earnings per share, have been adjusted to report certain Non-GAAP financial measures.

These Non-GAAP financial measures exclude the following items from the Company's condensed consolidated statements of operations:

  --  Expenses related to non-cash compensation
  --  Net proceeds from sale of certain state income tax net operating loss
      carryforwards
  --  Settlement charges related to the settlement of class action
      litigation
  --  Change in fair value of warrants
  --  Expenses for the California studio which was closed in the fourth
      quarter fiscal 2009
  --  Severance costs

These Non-GAAP measures are provided to enhance investors' overall understanding of the Company's current financial performance and the Company's prospects for the future. These measures should be considered in addition to results prepared in accordance with GAAP, but should not be considered a substitute for, or superior to, GAAP results.

For more information on these Non-GAAP financial measures, please see the tables in this release captioned "Reconciliation of GAAP and Non-GAAP Financial Measures".

About Majesco Entertainment Company

Majesco Entertainment Company is a provider of video games for the mass market. Building on more than 20 years of operating history, the company is focused on developing and publishing a wide range of casual and family oriented video games on Wii(TM), Nintendo DS(TM) and other leading systems. Product highlights include Cooking Mama(TM), TETRIS® Party Deluxe, Alvin and the Chipmunks: The Squeakquel and Jillian Michaels' Fitness Ultimatum. The company's shares are traded on the Nasdaq Stock Market under the symbol: COOL. Majesco is headquartered in Edison, NJ and has an international office in Bristol, UK. More information about Majesco can be found online at http://www.majescoentertainment.com. @Majesco is on twitter or at http://www.twitter.com/majesco.

Safe Harbor

Some statements set forth in this release, including the estimates under the headings "Outlook" contain forward-looking statements that are subject to change. Statements including words such as "anticipate", "believe", "estimate" or "expect" and statements in the future tense are forward-looking statements. These forward-looking statements are subject to risks and uncertainties that could cause actual events or actual future results to differ materially from the expectations set forth in the forward-looking statements. Some of the factors which could cause our results to differ materially from our expectations include the following: consumer demand for our products, the availability of an adequate supply of current-generation and next-generation gaming hardware, including but not limited to Nintendo's DS and Wii platforms; our ability to predict consumer preferences among competing hardware platforms; consumer spending trends; the seasonal and cyclical nature of the interactive game segment; timely development and release of our products; competition in the interactive entertainment industry; developments in the law regarding protection of our products; our ability to secure licenses to valuable entertainment properties on favorable terms; our ability to manage expenses; our ability to attract and retain key personnel; adoption of new accounting regulations and standards; adverse changes in the securities markets; our ability to comply with continued listing requirements of the Nasdaq stock exchange; the availability of and costs associated with sources of liquidity; and other factors described in our filings with the SEC, including our Annual Report on Form 10-K for the year ended October 31, 2009. We do not undertake, and specifically disclaim any obligation, to release publicly the results of any revisions that may be made to any forward-looking statements to reflect the occurrence of anticipated or unanticipated events or circumstances after the date of such statements.

                MAJESCO ENTERTAINMENT 2010 RELEASE SCHEDULE

  2010 Games

   Quarter 1          Quarter 2          Quarter 3             Quarter 4

  Alvin and the    Data East Arcade    Tetris Party         Zumba Fitness,
   Chipmunks:       Classics Wii,       Deluxe Wii           Systems and
   The Squeakquel   $19.99              and DS, $29.99       Price TBA
   Wii ($39.99)
   and DS ($29.99)         

  My Hero:         Dawn of Heroes DS,  Attack of the Movies   Ghostwire DSi,
   Firefighter      $29.99              3-D Wii and Xbox 360,   Price TBA
   DS, $19.99                           $29.99

  My Hero:         The Daring Game     Super Speed          Greg Hastings
   Doctor DS,       for Girls Wii       Machines DS,         Paintball 2
   $19.99           and DS, $19.99      $19.99               Wii, Xbox 360
                                                             and PS3; $49.99
                                                             (360 and PS3),
                                                             $39.99 Wii

  Hot and Cold:     Pizza Delivery     Pirates PlundArrr   Crafting Mama DS,
   A 3D Hidden       Boy                Wii, $29.99         $29.99
   Object Adventure  Wii, $29.99
   DSiWare, 800
   points                     

  A Boy and His      Dance Sensation!  Boys vs Girls Wii,
   Blob: Trouble on   Wii, $29.99       $19.99
   Blobolonia,
   Virtual
   Console, 500
   Wii Points             

  Hello Kitty        Let's Draw DS,    Flip's Twisted World
   Party, DS,         $19.99            Wii, $29.99
   $29.99                   

  Serious Sam HD:
   The First Encounter
   XBLA, 1200 Points

  * Includes all released and announced titles to date. Prices subject to
    change for unreleased titles.

                MAJESCO ENTERTAINMENT COMPANY AND SUBSIDIARY
                   Unaudited Supplemental Product Data

                   NET REVENUE BY PLATFORM - YEARLY
                   --------------------------------
                       FY10       FY09       FY08
                       EST       ACTUAL     ACTUAL
                       ---       ------     ------

  Nintendo Wii         30.9%      53.0%      34.0%
  Nintendo DS          62.3%      42.8%      61.7%
  Other                 6.8%       4.1%       4.3%
  Total               100.0%     100.0%     100.0%

                      Net sales by Platform for three months
                            (Unaudited, in thousands)

                 Three Months Ended  Three Months Ended  Three Months Ended
                  January 31, 2010    January 31, 2009    January 31, 2008
                  Net Sales    %      Net Sales    %      Net Sales    %
                  ---------   ---     ---------   ---     ---------   ---

  Nintendo Wii        7,973   27.3%     21,003   64.0%       3,704   19.8%
  Nintendo DS        20,254   69.4%     11,158   34.0%      14,220   76.2%
  Other                 978    3.4%        659    2.0%         740    4.0%
  Total              29,206  100.0%     32,820  100.0%      18,664  100.0%

               MAJESCO ENTERTAINMENT COMPANY AND SUBSIDIARY
                   CONSOLIDATED STATEMENTS OF OPERATIONS
              (Unaudited, in thousands, except share amounts)

                                                       Three Months Ended
                                                           January 31,
                                                       -------------------
                                                          2010        2009
                                                          ----        ----

  Net revenues                                         $29,206     $32,820
                                                       -------     -------
  Cost of sales
    Product costs                                       11,728      11,831
    Software development costs and license fees          7,867       8,960
    Loss on impairment of software development costs
     and license fees - future releases                    905         170
                                                           ---         ---
                                                        20,500      20,961
                                                        ------      ------
  Gross profit                                           8,706      11,859
                                                         -----      ------
  Operating costs and expenses
    Product research and development                       934       1,293
    Selling and marketing                                3,056       4,124
    General and administrative                           2,124       2,505
    Depreciation and amortization                           53          69
    Settlement of litigation and related charges, net        -         140
                                                           ---         ---

                                                         6,167       8,131
                                                         -----       -----
  Operating income                                       2,539       3,728
  Other expenses (income)
    Interest and financing costs, net                      497         458
    Change in fair value of warrant liability             (202)        135
                                                          ----         ---
  Income before income taxes                             2,244       3,135
    Income taxes                                        (1,563)     (1,027)
                                                        ------      ------
  Net income                                            $3,807      $4,162
                                                        ======      ======
  Net income per share:
    Basic                                                $0.10       $0.15
                                                         =====       =====
    Diluted                                              $0.10       $0.15
                                                         =====       =====
  Weighted-average shares outstanding:
    Basic                                           36,808,062  27,944,958
                                                    ==========  ==========
    Diluted                                         36,829,239  27,944,958
                                                    ==========  ==========

                MAJESCO ENTERTAINMENT COMPANY AND SUBSIDIARY
                       CONSOLIDATED BALANCE SHEETS
                   (In thousands, except share amounts)

                                                   January 31, October 31,
                                                       2010       2009
                                                       ----       ----
                                                    (unaudited)
  ASSETS
  Current assets:
    Cash and cash equivalents                         $12,703    $11,839
    Due from factor                                     6,810      1,172
    Accounts and other receivables, net                 1,632      1,145
    Inventory, net                                      3,583      6,190
    Advance payments for inventory                        654      3,126
    Capitalized software development costs and
     license fees                                       2,543      3,678
    Prepaid expenses                                      539        847
                                                          ---        ---

      Total current assets                             28,464     27,997
  Property and equipment, net                             378        447
  Other assets                                             83         83
                                                           --         --

      Total assets                                    $28,925    $28,527
                                                      =======    =======
  LIABILITIES AND STOCKHOLDERS' EQUITY
  Current liabilities:
    Accounts payable and accrued expenses             $12,089     $9,356
    Customer billings due to distribution
     partner                                                7        230
    Inventory financing payables                            -      6,053
    Advances from customers                               393        543
                                                          ---        ---

      Total current liabilities                        12,489     16,182
  Warrant liability                                       424        626
  Commitments and contingencies
  Stockholders' equity:
    Common stock - $.001 par value;
     250,000,000 share authorized; 38,589,044
     and 38,553,740 issued and outstanding at
     January 31, 2010 and October 31, 2009,
     respectively                                          38         38
    Additional paid-in capital                        114,006    113,484
    Accumulated deficit                               (97,554)  (101,361)

    Accumulated other comprehensive loss                 (478)      (442)
                                                         ----       ----
      Net stockholders' equity                         16,012     11,719
                                                       ------     ------
      Total liabilities and stockholders' equity      $28,925    $28,527
                                                      =======    =======

                MAJESCO ENTERTAINMENT COMPANY AND SUBSIDIARY
                   CONSOLIDATED STATEMENTS OF CASH FLOWS
                         (Unaudited, in thousands)
                                                             Three Months
                                                                 Ended
                                                              January 31,
                                                             -------------
                                                             2010     2009
                                                             ----     ----
  CASH FLOWS FROM OPERATING ACTIVITIES
  Net income                                               $3,807   $4,162
  Adjustments to reconcile net income to net cash used
   in operating activities:
    Change in fair value of warrant liability                (202)     135
    Depreciation and amortization                              53       69
    Write off of fixed assets                                  19        -
    Provision for price protection                          1,169      600
      Amortization of capitalized software development
       costs and prepaid license fees                       2,186    2,997
    Non-cash compensation expense                             522      411
    Share-based litigation settlement                           -      140
    Loss on impairment of software development costs and
     license fees                                             905      170
    Changes in operating assets and liabilities
      Due from factor -- net                               (6,671)  (6,477)
      Accounts and other receivables                         (645)   2,173
      Inventory                                             2,599    3,463
      Capitalized software development costs and prepaid
       license fees                                        (1,957)  (2,836)
      Prepaid expenses and advance payments for inventory   2,776     (240)
      Accounts payable and accrued expenses                 2,741    2,550
          Customer billings due to distribution partner      (223)    (534)
      Advances from customers                                (151)    (161)
                                                             ----     ----
        Net cash provided by operating activities           6,928    6,622
                                                            -----    -----
  CASH FLOWS FROM INVESTING ACTIVITIES
  Purchases of property and equipment                          (4)     (56)
                                                               --      ---
        Net cash used in investing activities                  (4)     (56)
                                                               --      ---
  CASH FLOWS FROM FINANCING ACTIVITIES
  Inventory financing                                      (6,053) (1,540)
                                                           ------   ------
        Net cash used in financing activities              (6,053) (1,540)
                                                           ------   ------
  Effect of exchange rates on cash and cash
   equivalents                                                 (7)     (41)
                                                              ---      ---
  Net increase in cash and cash equivalents                   864    4,985
  Cash and cash equivalents -- beginning of period         11,839    5,505
                                                           ------    -----
  Cash and cash equivalents -- end of period              $12,703  $10,490
                                                          =======  =======
  SUPPLEMENTAL CASH FLOW INFORMATION
  Cash paid during the period for interest                   $497     $459
                                                             ====     ====
  Cash received during the period for income taxes         $1,656   $1,115
                                                           ======   ======

                   MAJESCO ENTERTAINMENT COMPANY
          RECONCILIATION OF GAAP to NON-GAAP FINANCIAL MEASURES
                  (in thousands, except share amounts)
                               (Unaudited)

                                        Three Months Ended
                                           January 31,
                                       ---------------------
                                       2010             2009
                                       ----             ----

    GAAP operating income            $2,539           $3,728
    Settlement of litigation and
    related charges, net(1)               -              140
    Non-Cash Compensation(3)            544              411
    Severance(4)                        403                -
    California studio(5)                  -              539
                                        ---              ---
    Non-GAAP operating income        $3,486           $4,818
                                     ======           ======

    GAAP net income                  $3,807           $4,162
    Settlement of litigation
    and related charges, net(1)           -              140
    Change in fair value of
     warrants(2)                       (202)             135
    Non-Cash Compensation(3)            544              411
    Severance(4)                        403                -
    California studio(5)                  -              539
   Net proceeds from sale of NJ
    state operating loss
    carryforwards(6)                 (1,656)          (1,115)
                                     ------           ------
    Non-GAAP net income              $2,896           $4,272
                                     ======           ======

   GAAP net income per diluted
    share                             $0.10            $0.15
    Settlement of litigation
    and related charges, net(1)           -             0.01
    Change in fair value of
    warrants(2)                       (0.01)               -
    Non-Cash Compensation(3)           0.01             0.01
    Severance(4)                       0.01                -
    California studio(5)                  -             0.02
   Net proceeds from sale of NJ
    state operating loss
    carryforwards(6)                  (0.04)           (0.04)
                                      -----            -----
   Non-GAAP net income
    per diluted share                 $0.08            $0.15
                                      =====            =====
   Shares used in GAAP and
    Non-GAAP per diluted share
    amounts                      36,829,239       27,944,958
                                 ----------       ----------

  (1)  Represents charges to settle certain litigations pending in the
  United States District Court, District of New Jersey:  (i) a securities
  class action brought on behalf of a purported class of purchasers of the
  Company's securities; (ii) a private securities action filed by Trinad
  Capital Master Fund, Ltd.; and (iii) a second action filed by Trinad
  purportedly on behalf of the Company.  All three actions are now
  concluded.

  (2) Represents the change in the fair value of warrants, classified as a
  liability. The fair value of the warrants is calculated at each balance
  sheet date with a corresponding charge or credit to earnings for the
  amount of the change in fair value.

  (3) Represents expenses recorded for stock compensation expense. The
  Company does not consider stock-based compensation charges when evaluating
  business performance and management does not consider stock-based
  compensation expense in evaluating its short and long-term operating
  plans.

  (4) Represents one time severance costs related to a workforce reduction.
  During January 2010, Company management initiated a plan of restructuring
  to better align its workforce to its revised operating plans. As part of
  the plan, the Company reduced its personnel count by 16 employees,
  representing 17% of its workforce.

  (5)  Represents operating expenses related to our internal development
  studio in California, which were not allocated to capitalizable projects.
  After evaluation of the studio's performance, and changes in the
  availability and cost of development with our third party partners, we now
  believe that closing the studio and taking advantage of these external
  opportunities represents a better value for the Company.

  (6) In December 2009 and November 2008, we received proceeds of
  approximately $1.6 million and $1.1 million, respectively, from the sale
  of the rights to approximately $21.2 million and $25.9 million of New
  Jersey state income tax operating loss carryforwards, under the Technology
  Business Tax Certificate Program administered by the New Jersey Economic
  Development Authority. Net proceeds have been recorded as an income tax
  benefit during each of the three months ended January 31, 2010 and 2009.

Source: Majesco Entertainment Company
   

CONTACT:  John Gross, Chief Financial Officer, Majesco Entertainment
Company, +1-732-225-8910; Mike Smargiassi, Denise Roche, both of Brainerd
Communicators, Inc., +1-212-986-6667

Web Site:  http://www.majescoentertainment.com/

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