Each year, only around 10% of the produced films will go to theatrical release, and 90% of the produced films might be the missing jewels lost in time. In Taiwan, movie distributors will act as this filter role to find out those 10% films. In this case, we will introduce the basic knowledge of the industry and discuss the evaluation process of the distributors and at the end reaching our conclusions and suggestions.

List of Figures and Tables
Figure 1: US market Motion-picture receipts 11
Figure 2: The season and holidays effect 13
Figure 3: The Oscar brand effects 14
Figure 4: The value chain system of the film industry 14
Figure 5: The distribution window 15
Figure 6: The evaluation process before price offering 20
Table 1: Taiwan movie industry summarize 9
Table 2: The annual US box office record from 1982 to 2015 10
Table 3: Summary data for Step up 21
Table 4: Preliminary Budget for Step up 2 22
Table 5: Preliminary Budget for Step up 3D 23
Table 6: Preliminary Budget for Step up Revolution 24
Table 7: Preliminary Budget for Step up All In 25
Table 8: Analysis of the profit of the five movies 26