Company Press Release

SOURCE: Mego Financial Corp.

Mego Financial Corp. Reports First Quarter Fiscal 2000 Profit

Highlights -- Company posts profit of $0.19 for Q1 vs. a loss of $0.21 in the same period last year -- driven by continued gains at its wholly-owned timeshare and land sales subsidiary -- Revenues rise 22.7% to $20.7 million -- Management reiterates FY 2000 estimate for revenues of about $85 million -- Company continues to pursue sale of non-core assets in Pahrump, Nev.

Financial Summary Table (in 000's, except per share data)

Three Months Ended 11/30/99 11/30/98 Total Revenues $20,697 $16,865 Income (Loss) Before Income Taxes 655 (1,121) Income Taxes (Benefit) -- (381) Net Income (Loss) Applicable to Common Stock 655 (740) Net Income (Loss) Per Common Share (basic and diluted) 0.19 (0.21)

Number of Common Shares and Common Share Equivalents Outstanding (basic and diluted) 3,500,557 3,500,557

Note: Share and per share amounts for the three months ended November 30, 1998 have been restated to reflect the Company's one for six reverse stock split of its Common Stock which was effective September 9, 1999.

January 14, 2000
LAS VEGAS, NV -- Mego Financial Corp. (Nasdaq: MEGO) announced yesterday continued gains for the first quarter of fiscal 2000, ended November 30, 1999.

For the three months ended November 30, 1999, Mego Financial reported total revenues of $20,697,000, up from $16,865,000 in the same period of fiscal 1999. The 22.7% increase in revenues was primarily generated by a 28% net increase in timeshare and land sales at the Company's wholly owned subsidiary Preferred Equities Corporation (PEC).

Income before income taxes for the quarter ended November 30, 1999 was $655,000. This compares to a loss before income taxes of $1,121,000 in the first quarter of fiscal 1999. The significant improvement for the fiscal 2000 first quarter versus the same period last year was due chiefly to higher sales volume of timeshares and land, and significantly lower marketing and sales expense as a percentage of sales.

The Company reported net income applicable to common stock of $655,000, or $0.19 per common share based on 3,500,557 common shares and common share equivalents outstanding for the quarter ended November 30, 1999. In the same period of fiscal 1999, Mego Financial reported a net loss applicable to common stock of $740,000, inclusive of an income tax benefit of $381,000, or a loss of $0.21 per common share based on 3,500,557 common shares and common share equivalents outstanding.

Mego Financial effected a one for six reverse split of its Common Stock on September 9, 1999 with respect to shares of the Company's common stock outstanding as of that date. The reverse split was undertaken in order to meet the listing qualifications of the Nasdaq National Market system.

Management Comments on First Quarter Results and Future Outlook

Commenting on the Company's results and continued turnaround, Jerome J. Cohen, President of Mego Financial, said, ``We are pleased to report positive results for the first quarter of fiscal 2000, building upon the profitable turnaround we effected last year at PEC.

``Our ongoing success, as many of our investors know, is due primarily to certain restructuring and expense control efforts put into place during calendar 1999. In addition, our entire organization has been singularly focused on improving our sales training and customer programs in an effort to better meet the demands of today's timeshare and land sales customers. We are also benefiting from the strong economic environment.''

Going forward, Mr. Cohen reiterated the Company's plans to purchase another 18 units at its Ramada Vacation Suites at Orlando resort. The lease on a new off-site sales office in Houston has been signed and construction contracts are currently being let. Management anticipates that sales of its Florida, Steamboat Springs, Colorado, and Las Vegas resorts will commence from that office on or about March 15, 2000. The Company will then have four off-site sales offices, including West Covina, Calif.; Denver, Colo.; and Dallas, Texas.

``Given the Company's renewed strength and its return to profitability,'' Mr. Cohen said, ``we continue to believe that we can achieve revenues of approximately $85 million in fiscal 2000 -- a 13% increase over fiscal 1999. We also remain committed to the sale of our non-core assets in Pahrump, Nev., including the Central Nevada Utility Company, two golf courses and numerous major parcels of land.''

Mego Financial is a premier developer and operator of timeshare properties and a provider of consumer financing to purchasers of timeshare interests and land parcels through its wholly-owned subsidiary, Preferred Equities Corporation, established in 1970. Mego Financial is headquartered in Las Vegas, Nev. and has properties it operates under the banner of Ramada Vacation Suites in Nevada, New Jersey, Colorado, Florida, Hawaii and Louisiana. Mego Financial also owns Central Nevada Utilities, serving a large portion of the fast-growing Pahrump Valley, near Las Vegas.

To receive Mego Financial's latest news and other corporate documents via FAX -- no cost -- please dial 1-800-PRO-INFO. Use Mego Financial's ticker symbol, MEGO. Or view our pages on FRB's website www.frbinc.com

This press release contains ``forward-looking statements'' within the meaning of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements involve known and unknown risks, uncertainties or other factors which may cause actual results, performance or achievements of Mego Financial to be materially different from any future results, performance or achievements express or implied by such forward-looking statements. Factors that might cause such a difference, include, but are not limited to those discussed in the Management's Discussion and Analysis of Financial Condition and Results of Operations in Mego Financial's Annual Report on Form 10-K for the year ended August 31, 1999 filed by Mego Financial Corp. with the Securities and Exchange Commission.

                    MEGO FINANCIAL CORP. AND SUBSIDIARIES
                   CONDENSED CONSOLIDATED INCOME STATEMENTS
               (thousands of dollars, except per share amounts)
                                 (unaudited)
                                                     Three Months Ended
                                                        November 30,
                                                  1999                 1998
    REVENUES
      Timeshare interest sales, net            $11,991               $9,050
      Land sales, net                            4,019                3,491
      Interest income                            2,871                1,992
      Financial income                             272                  309
      Gain on sale of investments                   --                  513
      Incidental operations                        624                  690
      Other                                        920                  820
        Total revenues                          20,697               16,865

    COSTS AND EXPENSES
      Direct cost of:
       Timeshare interest sales                  2,378                1,754
       Land sales                                  556                  580
       Incidental operations                       600                  651
      Marketing and sales                        9,274                8,833
      Depreciation                                 490                  520
      Interest expense                           2,866                2,088
      General and administrative                 3,878                3,560
        Total costs and expenses                20,042               17,986

    INCOME (LOSS) BEFORE INCOME TAXES              655               (1,121)
    INCOME TAXES (BENEFIT)                          --                 (381)
    NET INCOME (LOSS) APPLICABLE
      TO COMMON STOCK                             $655                $(740)

    EARNINGS (LOSS) PER COMMON SHARE
      Basic:
       Net income (loss) applicable
        to common stock                          $0.19               $(0.21)

       Weighted-average number of
        common shares                        3,500,557            3,500,557

      Diluted:
       Net income (loss) applicable
        to common stock                          $0.19               $(0.21)

       Weighted-average number of common
        shares and common share equivalents
        outstanding                          3,500,557            3,500,557



                    MEGO FINANCIAL CORP. AND SUBSIDIARIES
                    CONDENSED CONSOLIDATED BALANCE SHEETS
               (thousands of dollars, except per share amounts)
                                 (unaudited)

                                                November 30,    August 31,
                                                    1999           1999
    ASSETS
    Cash and cash equivalents                     $1,725         $1,821
    Restricted cash                                1,381          1,676
    Notes receivable, net of allowance for
      cancellations and discounts of $14,368
      at November 30, 1999 and $14,340
      at August 31, 1999                          76,169         69,300
    Interest only receivables, at fair value       2,404          2,566
    Timeshare interests held for sale             27,793         29,529
    Land and improvements inventory                6,240          6,649
    Other investments                              5,136          5,111
    Property and equipment, net of accumulated
      depreciation of $16,810 at November 30,
      1999 and $16,252 at August 31, 1999         23,345         23,560
    Deferred selling costs                         4,808          4,285
    Prepaid debt expenses                          1,795          1,757
    Other assets                                  14,175         12,707

        TOTAL ASSETS                            $164,971       $158,961

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Liabilities:
      Notes and contracts payable               $110,881       $104,555
      Accounts payable and accrued
       liabilities                                17,610         18,141
      Reserve for notes receivable sold
       with recourse                               3,798          4,162
      Deposits                                     2,303          2,287
      Accrued income taxes                         3,505          3,505
        Total liabilities before
         subordinated debt                       138,097        132,650

    Subordinated debt                              4,386          4,478

    Stockholders' equity:
      Preferred stock, $.01 par value
       (authorized-5,000,000 shares,
       none outstanding)                              --             --
      Common stock, $.01 par value
       (authorized-50,000,000 shares; 3,500,557
       shares issued and outstanding at
       November 30, 1999 and August 31, 1999)         35             35
      Additional paid-in capital                  13,068         13,068
      Retained earnings                            9,385          8,730

        Total stockholders' equity                22,488         21,833

        TOTAL LIABILITIES AND STOCKHOLDERS'
         EQUITY                                 $164,971       $158,961

SOURCE: Mego Financial Corp.