Booth Creek Ski Holdings, Inc. Reports Fiscal 2002 Second-Quarter Results

Press Release: Booth Creek Ski Holdings, Inc.
June 17, 2002
VAIL, CO -- Booth Creek Ski Holdings, Inc. ("Booth Creek" or the "Company") announced Friday results for the second fiscal quarter ended May 3, 2002.

Total revenues were $63,539,000 for the quarter ended May 3, 2002, compared with revenues of $63,559,000 for the quarter ended April 27, 2001. Resort operations revenues were $57,924,000, compared with $63,559,000 in the second quarter of fiscal 2001.

Real estate and other revenues for the quarter ended May 3, 2002, were $5,615,000, due to the close of escrow on 13 lots within the Unit 7 development at Northstar-at-Tahoe. There were no real estate sales in the second quarter of fiscal 2001. In the third quarter of fiscal 2002, the Company and its affiliates have continued their sales and marketing efforts for the remaining six unsold lots with the Unit 7 subdivision, and market interest has been strong.

Total income from operations before depreciation and amortization expense and the non-cash cost of real estate sales ("EBITDA") was $29,015,000 for the second quarter of fiscal 2002, compared with $28,283,000 for the same period last year, an increase of $732,000, or 3 percent. Resort operations contributed EBITDA of $23,742,000 for the 2002 period as compared to $28,539,000 for the 2001 period, a decrease of $4,797,000, or 17 percent, due primarily to the shift in timing of the first and second quarters of fiscal 2002 as discussed below. Real estate and other operations generated EBITDA, excluding the noncash cost of real estate sales (as defined below), of $5,273,000 for the 2002 period, as compared to an EBITDA loss of $256,000 during the 2001 period.

Net income for the second quarter was $21,559,000, compared with net income of $18,613,000 for the corresponding period of fiscal 2001. Net income for the 2002 and 2001 periods reflect extraordinary gains of $2,761,000 and $747,000, respectively, from the early retirement of debt.

The period from Jan. 27 to Feb. 1 of each year is part of the Company's core earnings season, and the shift in timing of the Company's 2002 and 2001 fiscal periods had a significant effect on the comparability of operating results for the first and second quarters of fiscal 2002 and 2001. The Company's resorts generated approximately 106,000 skier visits and related revenues of approximately $4,800,000 for the period from Jan. 27, 2002 to Feb. 1, 2002. The Company estimates that approximately half of the increase in resort operations EBITDA for the first quarter of fiscal 2002 and half of the decrease in resort operations EBITDA for the second quarter of fiscal 2002, as compared to the respective 2001 periods, was associated with the shift in timing.

For the six months ended May 3, 2002, Booth Creek generated total revenues of $123,683,000, compared with $112,522,000 in fiscal 2001. Resort operations revenue was $114,768,000 for the six months ended May 3, 2002, versus $112,522,000 (including $1,754,000 of revenues earned under paid skier visit insurance arrangements) in the 2001 period. Revenues for Booth Creek's real estate and other segment were $8,915,000 for the 2002 period, and primarily related to the sale of 20 single-family lots within the Unit 7 subdivision at Northstar-at-Tahoe. There were no real estate revenues during the 2001 period.

Booth Creek's resorts generated 2,457,000 total skier visits for the 2001/02 season, a decline of 43,000 visits from the 2,500,000 record skier visits posted by the Company for the 2000/01 season. The decline in skier visits was primarily due to drought conditions, relatively warm temperatures and below-average snowfall in the Northeast, which negatively impacted skiing conditions at the Company's New Hampshire resorts. The Company's Summit resort in Washington generated record skier visits due to generally favorable conditions and increased season pass sales. Sierra-at-Tahoe experienced a record season due to increased season pass sales and related visitation, while skier visits at Northstar-at-Tahoe were essentially flat. Bear Mountain experienced a decline in skier visits due to weakening skiing conditions in the second half of the 2001/02 season.

Total EBITDA (excluding the noncash cost of real estate sales) for the six months ended May 3, 2002, was $50,662,000, compared with $41,675,000 for the same period last year, an increase of $8,987,000, or 22 percent. Resort operations contributed EBITDA of $42,286,000 for the 2002 period as compared to $42,073,000 for the 2001 period. Real estate and other operations generated EBITDA (excluding the noncash cost of real estate sales) of $8,376,000 for the 2002 period as compared to an EBITDA loss from real estate activities of $398,000 for the 2001 period.

Net income for the six months ended May 3, 2002, was $33,068,000, compared with net income of $22,476,000 for the corresponding period of fiscal 2001. Net income for the 2002 and 2001 periods reflect extraordinary gains of $2,761,000 and $1,723,000, respectively, from the early retirement of debt.

Effective March 15, 2002, the Company and its subsidiaries entered into an Amended and Restated Credit Agreement (the "Senior Credit Facility") with certain financial institutions. The Senior Credit Facility provides a revolving credit facility (the "Revolving Facility") with borrowing availability of up to $25,000,000, and a term loan facility (the "Term Facility") with borrowing availability of up to $25,000,000. Borrowings under the Revolving Facility may be used for working capital and other general corporate purposes. Borrowings under the Term Facility may be used to repurchase the Company's 12.5 percent senior notes due 2007 (the "Notes") and for other specified purposes. During the three months ended May 3, 2002, the Company repurchased $29,325,000 aggregate principal amount of the Notes in privately negotiated transactions through borrowings under the Term Facility and available cash resources.

Booth Creek consists of seven resorts across North America, including Northstar-at-Tahoe, Sierra-at-Tahoe and Big Bear Mountain in California; Waterville Valley, Mt. Cranmore Mountain Resort and Loon Mountain in New Hampshire; and The Summit at Snoqualmie near Seattle, Washington. Booth Creek is the fourth-largest ski resort operator in the country (www.boothcreek.com).

Except for historical matters, the matters discussed in this press release are forward-looking statements that involve risks and uncertainties. The forward-looking statements are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are based on management's current views and assumptions and involve risks and uncertainties that could significantly affect expected results. The Company wishes to caution the reader that certain factors could significantly and materially affect the Company's actual results, causing results to differ materially from those in any forward-looking statement. Please refer to the "Forward-Looking Statements" included in the Company's Form 10-K for the year ended November 2, 2001, and the Form 10-Q for the three months ended May 3, 2002, on file with the Securities and Exchange Commission.

Booth Creek Ski Holdings, Inc.
Consolidated Financial Statements
(Dollars in thousands, except revenue per skier day)
(Unaudited)
                              Three Months Ended    Six Months Ended
                              ------------------    ----------------
                              May 3,    April 27,   May 3,    April 27,
                               2002       2001       2002       2001
                               ----       ----       ----       ----
Statement of Operations Data:
Revenue:
Resort Operations            $ 57,924   $ 63,559  $ 114,768  $ 112,522
Real Estate and Other           5,615          -      8,915          -
                               ------     ------     ------     ------
                               63,539     63,559    123,683    112,522
Operating Expenses:
Cost of Sales -- Resort
 Operations                    27,776     28,498     57,993     56,671
Cost of Sales -- Real
 Estate and Other               1,502          -      2,173          -
Depreciation                    4,672      5,549      9,422     10,836
Amortization of Goodwill and
 Other Intangible Assets            -        595          -      1,190
Selling, General and
 Administrative Expense         6,710      6,778     14,984     14,176
                               ------     ------     ------     ------
Operating Income               22,879     22,139     39,111     29,649
Interest Expense and Other,
 Net                           (4,081)    (4,240)    (8,589)    (8,827)
                               ------     ------     ------     ------
Income before Minority Interest,
 Extraordinary Item and Change
 in Accounting Principle       18,798     17,899     30,522     20,822

Minority Interest                   -        (33)       (15)       (69)
                               ------     ------     ------     ------
Income Before Extraordinary
 Item and Change in
 Accounting Principle          18,798     17,866     30,507     20,753
Extraordinary Gain on Early
 Retirement of Debt             2,761        747      2,761      1,723

Change in Accounting Principle      -          -       (200)         -
                               ------     ------     ------     ------
Net Income                   $ 21,559   $ 18,613   $ 33,068   $ 22,476
                               ======     ======     ======     ======

Other Financial and Operating Data:
Total Skier Days            1,255,000  1,438,000  2,457,000  2,500,000
Paid Skier Visit Insurance
 Revenues                   $       -  $     800  $       -  $   1,754
Resort Operations Revenue
 per Skier Day (Excluding
 Paid Skier Visit Insurance
 Revenues)                  $   46.15  $   43.64  $   46.71  $   44.31
Capital Expenditures
 Excluding Real Estate and
 Other                      $   1,329  $   1,460  $   4,302  $   5,885
Net Cash Provided By (Used In):
  Operating Activities      $   9,973  $   9,936  $  34,953  $  28,415
  Investing Activities      $  (1,368) $  (1,499) $  (4,533) $  (6,396)
  Financing Activities      $  (3,617) $  (4,482) $ (23,651) $ (14,596)
Total EBITDA                $  27,551  $  28,283  $  48,533  $  41,675
Noncash Cost of Real Estate
 Sales                      $   1,464  $       -  $   2,129  $       -
Total EBITDA (Excluding
 Noncash Cost of Real
 Estate Sales)              $  29,015  $  28,283  $  50,662  $  41,675
Resort Operations EBITDA    $  23,742  $  28,539  $  42,286  $  42,073
Real Estate and Other EBITDA
 (Excluding Noncash Cost of
 Real Estate Sales)         $   5,273  $    (256) $   8,376  $    (398)


                                               As of
                              ---------------------------------------
Balance Sheet Data:           May 3, 2002  Nov. 2, 2001 April 27, 2001
                              ---------------------------------------
Total Assets                   $ 189,133     $ 189,218     $ 199,972
Total Debt                     $ 125,547     $ 148,040     $ 131,490
Preferred Stock of Subsidiary  $       -     $   1,136     $   1,387
Common Shareholder's Equity    $  37,501     $   4,433     $  40,703


The financial information presented above includes information on "Total EBITDA," "Noncash Cost of Real Estate Sales," "Total EBITDA Excluding Noncash Cost of Real Estate Sales," "Resort Operations EBITDA" and "Real Estate and Other EBITDA Excluding Noncash Cost of Real Estate Sales." "EBITDA" represents income from operations before depreciation and amortization expense. "Noncash Cost of Real Estate Sales" represents the allocated portion of real estate development expenditures previously capitalized (including acquisition costs allocated to real estate development) which relate to current real estate sales. Although EBITDA is not a measure of performance under accounting principles generally accepted in the United States ("GAAP"), the information is presented because management believes it provides useful information regarding a company's ability to incur and service debt. Further, Total EBITDA Excluding Noncash Cost of Real Estate Sales is calculated essentially in the manner that "EBITDA" is calculated under the indenture governing the Company's 12.5% senior notes due 2007 (the "Senior Notes"), and therefore, management believes this measure is meaningful to holders of the Senior Notes. EBITDA should not be considered in isolation or as a substitute for net income, cash flows from operating activities and other income or cash flow statement data prepared in accordance with GAAP, or as a measure of profitability or liquidity. In addition, the EBITDA measures as determined by the Company may not be comparable to related or similar measures as reported by other companies and do not represent funds available for discretionary use.

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