For the past decade, the focus of theatre owners when building new showplaces has been on what goes on the screen and how it sounds. This includes everything from digital projection to immersive sound. It is imperative to create a better experience than one can get in their home. The problem here is the cost to install new digital projection and digital sound systems. Certainly, this is a priority for attracting patrons to come to your theatre, but it does not add incremental revenue to the bottom line.
Source: Bringing Creativity to the Cinema | Film Journal International