ResortQuest International Announces First Quarter 2002 Financial Results -- Revenues, EBITDA and Earnings Per Share Exceed Previous Company Guidance

Press Release: ResortQuest International
May 8, 2002
MEMPHIS, TN -- ResortQuest International, Inc. (NYSE: RZT), the world's largest vacation rental property management company, yesterday announced financial results for the first quarter ended March 31, 2002.

The results exceed previous Company guidance for revenues, earnings before interest, taxes, depreciation and amortization (EBITDA), and diluted earnings per share.

"First quarter lodging trends significantly improved over fourth quarter 2001 which confirms our position that the leisure travel environment is improving," said David Levine, Chairman and Chief Executive Officer. "The strengthening economy and the receding fears regarding air travel, coupled with the positive effects from both consolidating and streamlining our infrastructure last year, leaves no doubt in my mind that ResortQuest is strongly positioned to capitalize on its leadership in this sector. Our optimism is strengthened by the favorable booking trends and continuing recovery of the leisure travel sector that we currently see for the summer season.

First Quarter 2002 Results

ResortQuest reported revenues of $40.5 million for the first quarter of 2002, ahead of the high-end of previous Company guidance, which represents an 11 percent decrease over revenues of $45.4 million for the prior year first quarter. Excluding the effects of $502,000 in pre-tax unusual items and other charges, and an $8.1 million non-cash charge related to the cumulative effect of a change in accounting principle, the Company reported net income for the first quarter of $2.9 million, compared to $4.3 million in the prior year. These amounts result in diluted earnings per share of $0.15 in the first quarter of 2002 as compared to $0.23 in the first quarter of 2001. Diluted cash earnings per share, which excludes the effect of prior year goodwill amortization, were $0.15 in the 2002 first quarter compared to $0.30 in the first quarter of 2001. The Company also reported EBITDA of $7.5 million in the first quarter of 2002 compared to $10.8 million in the first quarter of 2001. EBITDA per diluted share was $0.39 compared to $0.56 in the comparable 2001 period. EPS and EBITDA results for the quarter exceeded the high-end of the Company's previous guidance by 25 percent and 8 percent, respectively.

The unusual items and other charges relate to professional fees resulting from employee-related matters and a study to explore financing and strategic growth alternatives. The cumulative effect of a change in accounting principle relates to the Company's adoption of Statement of Financial Accounting Standards ("SFAS") Nos. 141 and 142, as previously disclosed, which changes ResortQuest's accounting for goodwill and related amortization. Beginning January 1, 2002, the Company ceased recording goodwill amortization for all existing goodwill and any goodwill associated with future mergers and acquisitions. Additionally, the Company reviewed the recoverability of existing goodwill using new measurement principles as prescribed by SFAS No. 142 for each of its resort areas and its technology business. Based on this analysis, during the quarter the Company recorded a non-cash goodwill charge of $8.1 million related to its Desert resorts.

The condensed table below describes the impact of the unusual items and other charges and the cumulative effect of the change in accounting principle on our actual results.

(in thousands)                 Impact from Unusual
                                    Items
                      Actual   Unusual   Change in   Results Excluding
                      Results  Charges   Acctg       Unusual Items
                                         Principle
                      ------------------------------------------------

General and
 administrative
 expenses             $13,336  $(502)     $ -              $12,834
EBITDA                  7,035    502        -                7,537
Net Income             (5,544)   314       8,131             2,901
Diluted EPS            $(0.29) $0.02       $0.42             $0.15


At March 31, 2002, the Company had $27.6 million in total cash and total debt of $78.7 million, which generates a debt to total capitalization of 37 percent. The Company also recorded deferred revenues and customer deposits of $56.7 million, a 5 percent decline over the comparable period in 2001. ResortQuest diluted shares outstanding for the first quarter of 2002 were 19.4 million. "We are pleased with the condition of our balance sheet at the end of the quarter, stated Mitch Collins, Senior Vice President and Chief Financial Officer. "The booking trends that we see today give us continued encouragement for the upcoming quarters."

First Quarter Operating Results & Highlights

Same-store gross lodging revenues were $105.8 million for the first quarter of 2002, compared to $119.4 in the first quarter of 2001, while total gross lodging revenues were $107.7 million compared to $119.6 million in the first quarter of 2001. Gross lodging revenues showed steady recovery throughout the quarter.

During the first quarter of 2002, the Beach resorts' same-store gross lodging revenues were $33.3 million as compared to $37.3 million in the first quarter of 2001. The Hawaii resorts' same-store gross lodging revenues decreased from $44.2 million in the first quarter of 2001 to $37.1 million in the first quarter of 2002. The Mountain resorts' same-store gross lodging revenues declined 5 percent to $31.8 million.

"Overall, while we experienced a decline in same-store gross lodging revenues, the results were much better than we anticipated three months ago," said Jim Olin, President and Chief Operating Officer. "Significant to this good news is that the drive-to Beach locations had a healthy 8.4 percent increase in same-store gross lodging revenues for the quarter versus prior year. In addition, our fly-to Mountain resorts posted a modest decline of 5 percent in same-store gross lodging revenues, which was much better than anticipated. We also experienced a steady improvement in Hawaii where occupancy improved from 61.9 percent for the fourth quarter of 2001 which was 16.0 points behind prior year to 78.2 percent for the first quarter of 2002, only 4.2 points behind prior year. We are optimistic that tourists are beginning to take advantage of travel deals and make Hawaii a frequented destination again.

Mr. Olin continued, "During the first quarter, we maintained expenses commensurate with our revenues while focusing on marketing and quality service, resulting in a $1.7 million reduction in normal operating expenses as compared to the first quarter of 2001. We are confident that we can continue to streamline operations, making us more efficient while at the same time improving operating margins.

"In the first quarter our new state-of-the-art call center in Florida continued to evolve according to plan," stated Mr. Levine. "Within the next 90 days, we will have 25 percent of our inventory integrated into this national call center. We anticipate having up to 75 percent of our inventory integrated into our call center by year end. On the marketing side, we continue to make great progress. At the end of last year, we did an overhaul of our website and by March this new site was up and running. Users of our website will notice a much faster response time and additional features like in-depth searches, more use of maps and current weather conditions, etc. These upgrades have greatly improved navigation for easy access to accommodate our inventory distribution partnerships including Expedia, AOL, CondoSaver and others.

We are especially pleased that we are up and running with Online Travel Corporation, which is one of the largest online travel providers in Europe with access to over 15 million users, and we began actively marketing the ResortQuest inventory in Europe during the first quarter. Online Travel Corporation has an extremely strong European distribution network, and we look forward to expanding our brand overseas in key feeder markets."

Additional First Quarter Marketing Highlights:

"Looking toward the future, we are very excited about our four recently announced management agreements for new development projects in Hawaii and Florida," said Levine. "Under these management agreements, ResortQuest will be the exclusive on-site rental manager giving the Company significant influence over new inventory entering the rental program at these resort sites. The terms of these management agreements range from a minimum of five years, and these agreements represent a significant growth opportunity for ResortQuest to generate incremental revenue without the capital expense of acquiring property management companies. Through our strong brand recognition, ResortQuest is becoming "the property manager of choice" in securing new development deals, resulting in a great model for future transactions. Resort developers are taking notice of ResortQuest's national brand, vast marketing reach and property management expertise in helping to enhance the competitive advantages of partnering with an international property management company. While each agreement is different, essentially, ResortQuest will consult on the design of the development, manage the homeowner association(s), establish an on-site rental management office, and in some cases market and broker the sale of the new condominium units. These four agreements, Bahama Bay, Tidewater, and Portofino in Florida and Waikoloa Colony Villas in Hawaii will offer ResortQuest access to approximately 2,000 new condominiums, from which we expect 70 to 80 percent to enter our rental program. While it will take three to four years for these developments to reach full build-out, once completed, the gross lodging revenues generated from these development projects should exceed $50 million annually. We are very excited about all of these opportunities and continue to aggressively pursue other favorable development deals."

Outlook

For the second quarter of 2002, the Company estimates that diluted earnings per share will be in the $0.09 to $0.10 range, and EBITDA will be in the range of $5.5 to $6.5 million. Total revenues should be between $38 to $40 million. For the third quarter of 2002, the Company estimates that diluted earnings per share will be in the $0.36 to $0.40 range, and EBITDA will be in the range of $14.5 to $16.0 million. Total revenues should be between $48 to $51 million. Diluted earnings per share will also be impacted by a $200,000 and $400,000 expected quarterly increase in depreciation expense for second and third quarters, respectively, as compared to 2001, due to the annualized depreciation effect of the Company's new finance and accounting platform and other technology projects. The Company also expects a $300,000 increase in interest expense for the second quarter and a $500,000 increase for the third quarter due to increased debt levels and higher interest rates over 2001.

Levine continued, "At this stage, our business continues to strengthen and we expect to have a strong summer season. As I stated last quarter, the product offerings in our Beach resorts have significantly increased to 52 percent of our total inventory and we are well positioned to benefit from the upcoming drive-to seasons. We feel comfortable with our forecast for the summer season and we are encouraged by the favorable trends that we are experiencing.

CONFERENCE CALL

ResortQuest International held a national conference call yesterday, May 7, 2002 at 11:00 a.m. (EST). A recording of the call will be available for 7 days by dialing 719-457-0820 and entering access code 669113. The call will be simultaneously broadcast over the Internet and will be available thereafter at www.resortquest.com.

About ResortQuest International

ResortQuest International, the first brand name and "real-time" online booking service (www.resortquest.com/AOL Keyword: ResortQuest) in vacation condominium and home rentals and sales, provides a one-stop resource in over 50 premier resort destinations in the U.S. and Canada. ResortQuest is the world's largest vacation rental property management company, based on a portfolio of approximately 20,000 vacation rental properties with a combined real estate value estimated in excess of $7.0 billion.

This news release contains certain forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the Securities Exchange Act of 1934, as amended, which are intended to be covered by the safe harbors created thereby. These forward-looking statements involve risks and uncertainties, as well as assumptions that, if they never materialize or prove incorrect, could cause the results of ResortQuest and its consolidated subsidiaries to differ materially from those expressed or implied by such forward looking statements. In addition to the factors discussed above, other factors that could cause actual results to differ materially include the risks associated with successful integration of additional acquired companies factors affecting internal growth and management of growth, ResortQuest's acquisition strategy and the availability of financing, the tour and travel industry, seasonality, quarterly fluctuations and general economic conditions, dependence on technology and travel providers, and other factors discussed from time to time in ResortQuest's Securities and Exchange Commission reports, including its annual report on Form 10-K for the year ended December 31, 2001.

Although the Company believes that the assumptions underlying the forward-looking statements contained herein are reasonable, any of the assumptions could be inaccurate, and, therefore, there can be no assurance that the forward-looking statements included in this filing will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by ResortQuest or any other person that the objectives and plans of the Company will be achieved.

                     ResortQuest International, Inc.
                 Consolidated Condensed Statements of Income
                              (unaudited)


                                          Three Months Ended
                                        March 31,    March 31,
(in thousands)                            2001         2002
                                        ----------------------
Revenues
 Property management fees                $28,042      $25,324
 Service fees                             11,756       10,300
 Real estate and other                     5,644        4,889
                                         --------     --------
  Total revenues                          45,442       40,513
                                         --------     --------
Cash Expenses
 Direct operating                         20,911       20,142
 General and administrative               13,762       13,336
                                         --------     --------
  Total cash expenses                     34,673       33,478
                                         --------     --------
EBITDA (1)                                10,769        7,035

Depreciation                               1,169        1,430
Goodwill amortization                      1,347            -
                                         --------     --------
 Total non-cash expenses                   2,516        1,430
                                         --------     --------
Operating income                           8,253        5,605
Interest and other expense, net            (786)      (1,466)
                                         --------     --------
Income before income taxes                 7,467        4,139
Provision for income taxes                (3,136)      (1,552)
                                         --------     --------
Income before the cumulative
 effect of a change in accounting
 principle                                 4,331        2,587

Cumulative effect of a change
 in accounting principle (2)                   -       (8,131)
                                         --------     --------
Net income                                $4,331      $(5,544)
                                         ========     ========
Earnings per share
 Basic and Diluted
 Before cumulative effect of a change
  in accounting principle                   $0.23       $0.13
 Cumulative effect of change in
  accounting principle                          -       (0.42)
                                         --------     --------
                                            $0.23      $(0.29)
                                         ========     ========
Diluted cash earnings per share(3)
 Before cumulative effect of a change
  in accounting principle                   $0.30       $0.13
 Cumulative effect of a change in
  accounting principle                          -       (0.42)
                                         --------     --------
                                            $0.30      $(0.29)
                                         ========     ========
EBITDA per diluted share(1)                 $0.56       $0.37
                                         ========     ========

(1) EBITDA is defined as earnings before interest, taxes,
    depreciation and amortization.

(2) No tax benefit provided for goodwill charge as it is
    non-deductible for federal and state income taxes

(3) Excludes the effect of goodwill amortization in 2001.


                    ResortQuest International, Inc.
                        Performance Statistics
                            Total System(2)

                                Three Months Ended
                             March 31,      March 31,
                               2001           2002          VAR
                             --------       --------       -----
Beach
 Gross Lodging Revenues(1)    $37,518        $34,359       (8.4)%
 Occupancy                      59.4%          56.2%       (3.2)pts
 ADR                           $92.47         $92.66        0.2%
 RevPAU                        $54.89         $52.04       (5.2)%
 Total Units                    9,198          9,276        0.8 %

Hawaii
 Gross Lodging Revenues(1)    $44,188        $37,123       (16.0)%
 Occupancy                      82.4%          78.2%       (4.2)pts
 ADR                          $122.20        $110.90       (9.2)%
 RevPAU                       $100.73         $86.70       (13.9)%
 Total Units                    5,331          5,537         3.9 %

Mountain
 Gross Lodging Revenues(1)    $33,352        $32,584        (2.3)%
 Occupancy                      56.1%          53.4%        (2.7)pts
 ADR                          $239.98        $236.91        (1.3)%
 RevPAU                       $134.52        $126.55        (5.9)%
 Total Units                    3,125          3,331         6.6 %

Desert
 Gross Lodging Revenues(1)     $4,513         $3,613        (19.9)%
 Occupancy                      66.2%          64.5%         (1.7)pts
 ADR                          $140.63        $142.74          1.5 %
 RevPAU                        $93.06         $92.02         (1.1)%
 Total Units                      590            506         (14.2)%

Total
 Gross Lodging Revenues(1)   $119,571       $107,679          (9.9)%
 Occupancy                      66.1%          62.7%          (3.4)pts
 ADR                          $127.42        $124.00          (2.7)%
 RevPAU                        $84.29         $77.74          (7.8)%
 Total Units                   18,244         18,650           2.2 %


(1) Lodging revenues are in thousands and represent the total
    rental charged to property rental customers. Our revenue
    represents from 3% to over 40% of the lodging revenues based on
    the services provided by us.

(2) Total system statistics include all exclusive managed contracts
    from the period under management through March 31, 2001 and March
    31, 2002. Excluded from these statistics are non-exclusive
    management contracts which approximated 1,400 units as of March
    31, 2001 and 1,440 as of March 31, 2002. Also excluded from these
    statistics are owner use nights and renovation nights which were
    approximately 13.9% of gross available nights in the three months
    ended March 31, 2001 and 15.6% of gross available nights in the
    three months ended March 31, 2002.

                      ResortQuest International, Inc.
                          Performance Statistics
                              Same-Store(2)

                                       Three Months Ended
                                      March 31,    March 31,
                                        2001         2002       VAR
                                      --------     --------     -----
Beach
 Gross Lodging Revenues(1)            $37,333      $33,262     (10.9)%
 Occupancy                             63.4%        60.4%     (3.0)pts
 ADR                                   $92.47       $92.11      (0.4)%
 RevPAU                                $58.63       $55.63      (5.1)%
 Total Units                            8,441        8,090      (4.2)%

Hawaii
 Gross Lodging Revenues(1)            $44,188      $37,123     (16.0)%
 Occupancy                              82.4%        78.2%    (4.2)pts
 ADR                                  $122.20      $110.90      (9.2)%
 RevPAU                               $100.73       $86.70     (13.9)%
 Total Units                            5,331        5,537       3.9 %

Mountain
 Gross Lodging Revenues(1)            $33,352      $31,809      (4.6)%
 Occupancy                              56.1%        54.5%    (1.6)pts
 ADR                                  $239.98      $241.26       0.5 %
 RevPAU                               $134.52      $131.42      (2.3)%
 Total Units                            3,125        3,159       1.1 %

Desert
 Gross Lodging Revenues(1)              $4,513       $3,613    (19.9)%
 Occupancy                               66.2%        64.5%   (1.7)pts
 ADR                                   $140.63      $142.74      1.5 %
 RevPAU                                 $93.06       $92.02     (1.1)%
 Total Units                               590          506    (14.2)%

Total
 Gross Lodging Revenues(1)            $119,386     $105,807    (11.4)%
 Occupancy                               68.3%        65.2%   (3.1)pts
 ADR                                   $127.49      $124.04     (2.7)%
 RevPAU                                 $87.02       $80.93     (7.0)%
 Total Units                            17,487       17,292     (1.1)%

(1) Lodging revenues are in thousands and represent the total
    rental charged to property rental customers. Our revenue
    represents from 3% to over 40% of the lodging revenues based on
    the services provided by us.

(2) For better comparability, the above statistics exclude all
    non-exclusive management contracts as well as all properties that
    were not acquired by ResortQuest prior to first quarter 2001,
    which approximated 2,800 units as of March 31, 2002. Also excluded
    from these statistics are owner use nights and renovation nights
    which were approximately 13.0% of gross available nights in the
    three months ended March 31, 2001 and 14.1% of gross available
    nights in the three months ended March 31, 2002.


-------------------------------------
Contact: 
     ResortQuest International
     Mitch Collins and David Selberg
     (901) 762-0600
                or
     Sloane & Company
     Charles Southworth
     (212) 446-1892