<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED FINANCIAL STATEMENTS OF FILM ROMAN, INC., AS OF AND FOR THE THREE
MONTH AND NINE MONTH PERIODS ENDED SEPTEMBER 30, 1999, AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-31-1999
<PERIOD-START>                             JUL-01-1999             JAN-01-1999
<PERIOD-END>                               SEP-30-1999             SEP-30-1999
<CASH>                                       5,566,983               5,566,983
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  796,168                 796,168
<ALLOWANCES>                                         0                       0
<INVENTORY>                                 27,529,235              27,529,235
<CURRENT-ASSETS>                                     0                       0
<PP&E>                                       2,776,216               2,776,216
<DEPRECIATION>                               1,882,376               1,882,376
<TOTAL-ASSETS>                              35,367,762              35,367,762
<CURRENT-LIABILITIES>                                0                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        85,243                  85,243
<OTHER-SE>                                  36,308,524              36,308,524
<TOTAL-LIABILITY-AND-EQUITY>                35,367,762              35,367,762
<SALES>                                      3,630,045              31,082,974
<TOTAL-REVENUES>                             3,630,045              31,082,974
<CGS>                                        3,970,932              29,369,484
<TOTAL-COSTS>                                3,970,932              29,369,484
<OTHER-EXPENSES>                             1,692,342               4,759,851
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              79,051                 297,685
<INCOME-PRETAX>                            (1,954,178)             (2,748,676)
<INCOME-TAX>                                     5,594                  10,849
<INCOME-CONTINUING>                        (1,959,772)             (2,759,525)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                               (1,959,772)             (2,759,525)
<EPS-BASIC>                                     (0.23)                  (0.32)
<EPS-DILUTED>                                        0                       0


</TABLE>