Silverleaf Resorts, Inc. Announces First Quarter Results

Press Release: Silverleaf Resorts, Inc.
May 13, 2004
DALLAS, TX -- Silverleaf Resorts, Inc. (OTC:SVLF) yesterday announced financial results for its first quarter ended March 31, 2004.

Total revenue for the first quarter of 2004 increased 4.1% to $43.1 million from $41.4 million in the first quarter of 2003. Vacation Interval sales increased $3.4 million, or 12% over the comparative prior year period.

"Our first quarter 2004 revenue growth is largely a result of our internal growth strategy, which targets existing Silverleaf Vacation Interval owners," said Robert E. Mead, Chairman and Chief Executive Officer. "We are very proud of the continued demand among our existing owners for both upgraded and additional Vacation Intervals. We believe this is a testament to our attractive properties and our customer service. As to first time purchasers, we continue to focus our marketing programs on potential purchasers who meet or exceed minimum credit characteristics established by the Company."

For the quarter ended March 31, 2004, net income was $2.3 million, or $0.06 per diluted share, on approximately 38.9 million weighted average common and common equivalent shares outstanding ("shares outstanding"), compared to a net loss of $25.8 million, or $0.70 loss per diluted share, on approximately 36.8 million shares outstanding, for the quarter ended March 31, 2003. As previously disclosed, during the quarter ended March 31, 2003, the Company increased its provision for uncollectible notes an additional $28.7 million over the original estimate for that quarter.

Based in Dallas, Silverleaf Resorts, Inc. currently owns and operates 12 timeshare resorts in various stages of development. Silverleaf Resorts offer a wide array of country club-like amenities, such as golf, swimming, horseback riding, boating, and many organized activities for children and adults.

This release contains certain forward-looking statements that involve risks and uncertainties and actual results many differ materially from those anticipated. The Company is subject to specific risks associated with the timeshare industry, the regulatory environment, and various economic factors. These risks and others are more fully discussed under the heading "Cautionary Statements" in the Company's reports filed with the Securities and Exchange Commission, including the Company's 2003 Annual Report on Form 10K (pages 22 through 30 thereof) filed on March 29, 2004.

              SILVERLEAF RESORTS, INC. AND SUBSIDIARIES
             CONDENSED CONSOLIDATED STATEMENTS OF INCOME
          (in thousands, except share and per share amounts)
                             (Unaudited)


                                                 Three Months Ended
                                                      March 31,
                                               -----------------------
                                                  2004        2003
                                               ----------- -----------
Revenues:
  Vacation Interval sales                         $31,987     $28,557
  Sampler sales                                       446         485
                                               ----------- -----------
    Total sales                                    32,433      29,042

  Interest income                                   8,926       8,768
  Management fee income                               300         471
  Gain on sales of notes receivable                   426       1,934
  Other income                                      1,019       1,207
                                               ----------- -----------

            Total revenues                         43,104      41,422

Costs and Operating Expenses:
  Cost of Vacation Interval sales                   6,035       5,042
  Sales and marketing                              16,467      16,299
  Provision for uncollectible notes                 6,400      34,666
  Operating, general and administrative             6,483       6,891
  Depreciation and amortization                     1,096       1,182
  Interest expense and lender fees                  4,282       4,407
                                               ----------- -----------

            Total costs and operating expenses     40,763      68,487

Other Income:
  Gain on early extinguishment of debt                 --       1,257
                                               ----------- -----------

            Total other income                         --       1,257

  Income (loss) before benefit (provision) for
   income taxes                                     2,341     (25,808)
  Benefit (provision) for income taxes                  3         (13)
                                               ----------- -----------

Net income (loss)                                  $2,344    $(25,821)
                                               =========== ===========

Basic income (loss) per share:                      $0.06      $(0.70)
                                               =========== ===========

Diluted income (loss) per share:                    $0.06      $(0.70)
                                               =========== ===========

Weighted average shares outstanding:
  Basic:                                       36,841,557  36,826,906
                                               =========== ===========

  Diluted:                                     38,885,864  36,826,906
                                               =========== ===========


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Contact: 
     Silverleaf Resorts, Inc., Dallas
     Harry J. White, Jr., 214-631-1166


Source: Silverleaf Resorts, Inc.