Boca Resorts, Inc. Announces Second Quarter Results Exceed Analyst Expectations

Company Press Release: Boca Resorts, Inc.

January 27, 2000
FORT LAUDERDALE, FL -- Boca Resorts, Inc. (NYSE: RST), a leading owner of luxury resorts and entertainment and sports businesses, yesterday reported operating results for its second quarter ended December 31. Net income for the three months ended December 31, 1999 was $3.5 million, or $0.09 per diluted share, and was $0.01 better than consensus estimates as reported by market service, First Call/Thomson Financial. Second quarter financial and operational highlights include:

The leisure and recreation business outperformed most key budgeted measures including occupancy rate, room revenue per available room, (``RevPar'') total revenue per available room and profit margins.

RevPar rose 9.7% over the year-ago period due to increases in both ADR and occupancy rate in spite of slow millennium period travel patterns. The Company's RevPar increase was better than the lodging industry average and continues to validate management's strategy of owning, managing and operating premier luxury resorts in markets with significant barriers to new properties.

Total revenue per available room climbed 8.6% over the prior year three-month period.

Earnings before interest, taxes, depreciation and amortization (``EBITDA'') for the leisure and recreation business rose 4.1% over the comparable period last year with the Company's Arizona Biltmore Hotel posting double-digit EBITDA percentage gains.

Naples Grande Golf Club scheduled to open in early February and will begin booking rounds from the Company's nearby Registry and Edgewater Resorts.

Analyst performance expectations for consolidated business operations for fiscal 2000 include an 8.8% increase in revenue, a 12.0% increase in EBITDA and at least a 12.5% increase in Adjusted EBITDA over fiscal 1999.
``The leisure and recreation business fundamentals have remained very strong, said Richard C. Rochon, President of Boca Resorts, Inc. Occupancy, rate and advance conference bookings remain well ahead of last year and we have the sources of capital to execute our business plan.''

Quarterly Results

Revenue for the three months ended December 31, 1999 increased to $114.6 million, up from $105.0 million for the three months ended December 31, 1998. Operating income for the recently completed quarter totaled $16.7 million compared to $20.5 million for the corresponding quarter of the prior year. The decrease was caused by a $4.0 million decline in operating income from the entertainment and sports business partially due to higher Panthers' player salaries. Net income was $3.5 million for the three months ended December 31, 1999 versus $9.0 million in the year-ago period. The current period net income includes higher interest expense due to a higher overall cost of capital than during the same quarter last year as well as decreased operating income from the entertainment and sports business.

Six Month Results

Revenue for the six months ended December 31, 1999 increased to $168.7 million, up from $157.3 million for the six months ended December 31, 1998. Operating loss for the first half of fiscal 2000 totaled $1.1 million compared to operating income of $10.9 million for the corresponding period of the prior year. Lower operating results were caused by a $8.7 million reduction in operating income from the entertainment and sports business resulting principally from higher Panthers' player salaries and the buyout of certain player contracts. In addition, consolidated corporate general and administrative expense included certain non-recurring corporate legal charges during the six months ended December 31, 1999. Net loss was $27.5 million for the six months ended December 31, 1999 versus $11.1 million for the year-ago period. Besides the factors discussed above, the current period net loss includes higher interest expense due to a higher overall cost of capital than during the six months last year. The Company expected losses for the first half of the year because of lower demand for its South Florida resorts in the summer months and because the Florida Panthers Hockey Club recognizes revenue over the regular hockey season, which commenced during the second fiscal quarter.

Boca Resorts, Inc., formerly known as Florida Panthers Holdings, Inc., owns luxury resort properties in Florida and Arizona. The Company's resort portfolio includes the Boca Raton Resort & Club, the Arizona Biltmore Hotel, the Registry Resort at Pelican Bay, the Edgewater Beach Hotel, the Hyatt Regency Pier 66 Hotel and Marina, the Radisson Bahia Mar Resort and Yachting Center and the Grande Oaks Golf Club. The Company also owns the Florida Panthers Hockey Club and has interests in the operations of the National Car Rental Center located in Broward County, Florida, the Miami Arena and two ice skating rinks.

                              BOCA RESORTS, INC.
               UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS
               For the Three and Six Months Ended December 31,
                    (In thousands, except per share data)

                                 Three Months                Six Months
                                  1999        1998       1999          1998

    Revenue:
    Leisure and recreation       $91,478    $80,233     $142,896   $128,872
    Entertainment and
     sports                       23,159     24,816       25,840     28,455
    Total revenue                114,637    105,049      168,736    157,327

    Operating Expenses:
    Cost of leisure and
     recreation services          40,912     35,485       70,629     63,042
    Cost of entertainment and
     sports services              20,841     18,736       28,368     22,161
    Selling, general and
     administrative expenses (1)  27,479     22,824       53,711     46,226
    Amortization and
     depreciation expense          8,697      7,552       17,114     15,031
    Total operating expenses      97,929     84,597      169,822    146,460

    Operating income (loss)       16,708     20,452      (1,086)     10,867

    Interest and other income        498      1,033          915      1,470

    Interest and other expense  (13,661)   (12,554)     (27,383)   (23,217)

    Minority interest               (13)         55           51      (180)

    Net income (loss)(2)          $3,532     $8,986   $ (27,503) $ (11,060)

    Net income (loss) per share
     - basic and diluted           $0.09      $0.26     $ (0.67)   $ (0.31)

    Shares used in computing net
     income (loss) per share
     - basic                      40,861     35,145       40,861     35,145

    Shares used in computing
     net income (loss) per
     share - diluted              40,876     35,145       40,861     35,145


(1) Includes corporate general and administrative expense of $5.9 million and $4.1 million for the six months ended December 31, 1999 and 1998, respectively. The 1999 six-month period includes certain non-recurring legal charges.
(2) No tax benefit has been recorded for the six-month periods due to an offsetting increase in the Company's valuation allowance.

``Safe Harbor'' Statement under the Private Securities Litigation Reform Act of 1995: Statements in this press release regarding Boca Resorts, Inc.'s business which are not historical facts are ``forward-looking statements'' that involve risks and uncertainties. For a discussion of such risks and uncertainties, which could cause actual results to differ from those contained in the forward-looking statements, see ``Risk Factors'' in the Company's Annual Report on Form 10-K for the most recently ended fiscal year.

SOURCE: Boca Resorts, Inc.