Equity in earnings of non-consolidated entities. Equity in earnings of non-consolidated entities were $23.2 million for the nine months ended September 30, 2019 compared to $71.0 million for the nine months ended September 30, 2018. Equity in earnings for the nine months ended September 30, 2018 includes equity in earnings of $28.9 million related to the sale of our then remaining interest in NCM, $30.1 million related to the Screenvision merger and a $2.3 million gain on the sale of NCM, Inc. common shares, partially offset by a $16.0 million lower of carrying value or fair value impairment loss on 9,492,820 NCM units and 1,000,000 NCM, Inc. common shares held-for-sale and a $1.1 million loss on the return of 915,150 NCM units as a part of the annual common unit adjustment under the NCM ESA.
Investment income. Investment income was $5.7 million for the nine months ended September 30, 2019 compared to $7.4 million for the nine months ended September 30, 2018. Investment income includes payments received related to the NCM tax receivable agreement of $4.0 million and $5.4 million for the nine months ended September 30, 2019 and September 30, 2018, respectively. Investment income for the nine months ended September 30, 2018 also includes a $1.5 million gain on the sale of a joint venture managed theatre.
Income tax provision. The income tax provision was $8.9 million and $14.6 million for the nine months ended September 30, 2019 and September 30, 2018, respectively. See Note 8—Income Taxes in the Notes to the Condensed Consolidated Financial Statements in Item 1 of Part I of this Form 10-Q for further information.
Net loss. Net loss was $142.7 million and $36.5 million during the nine months ended September 30, 2019 and September 30, 2018, respectively. Net loss during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018 was impacted by lower attendance which negatively impacted admissions revenue, higher rent expense, operating expense and interest expense, decreased equity in earnings from non-consolidated entities, offset by increases in food and beverage revenues and other revenues, decreases in other expense related to our derivative liability, income tax provision, depreciation and amortization expense, general and administrative expenses and increased investment income.
Theatrical Exhibition - International Markets
Revenues. Total revenues decreased 1.6%, or $16.2 million, during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018. Admissions revenues decreased 5.1%, or $34.6 million, during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018, primarily due to a decline in average ticket price of 7.0%, partially offset by an increase in attendance of 2.1%. The decrease in average ticket price was primarily due to decreases in foreign currency translation rates. The increase in attendance was primarily due to the popularity of films released in the period as compared to the same period a year ago.
Food and beverage revenues increased 4.5%, or $11.4 million, during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018, primarily due to the overall increase in food and beverage per patron of 2.3% including declines in foreign currency translation rates and the increase in attendance.
Total other theatre revenues increased $7.0 million during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018, primarily due to increases in ticket fees, theatre rentals and income from gift cards and package tickets, partially offset by a decline in foreign currency translation rates.
Operating costs and expenses. Operating costs and expenses decreased 2.5%, or $26.3 million, during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018. Film exhibition costs decreased $4.7 million during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018, primarily due to the decrease in admissions revenues. As a percentage of admissions revenues, film exhibition costs were 42.4% for the nine months ended September 30, 2019 and 40.9% for the nine months ended September 30, 2018.
Food and beverage costs decreased $0.1 million during the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018. The decrease in food and beverage costs was primarily due to the decrease in foreign currency translation rates. As a percentage of food and beverage revenues, food and beverage costs were 22.4% for the nine months ended September 30, 2019 and 23.4% for the nine months ended September 30, 2018. Food and beverage gross profit per patron increased 3.7% and is calculated as food and beverage revenues less food and beverage costs divided by attendance.