Bluegreen Announces Second Quarter Results

Company Reports Highest Quarterly Timeshare Sales in its History

Press Release
November 3, 2000
BOCA RATON, FL -- Bluegreen Corporation (NYSE: BXG), a leading U.S. developer and marketer of timeshare resorts, golf communities and residential land, yesterday announced financial results for the second quarter of fiscal 2001 (see attached table) highlighted by the highest quarterly timeshare sales in Bluegreen's history.

Timeshare sales for the fiscal 2001 second quarter reached an all-time quarterly record $43.6 million, a 21.4% increase from the same period one year ago, and represented 67.3% of total sales as compared to 54.7% for the same period last year. Timeshare sales for the first six months of fiscal 2001 rose 14.3% to a record $78.0 million from $68.2 million for the first half of fiscal 2000. Timeshare sales for the first six months of fiscal 2001 accounted for 61.4% of the Company's total sales as compared to 53.1% for the first six months of fiscal 2000. Higher timeshare sales for the three and six month periods of fiscal 2001 were due to the continued success of the points-based Bluegreen Vacation Club, overall price increases and the contribution of the Company's offsite sales offices.

Lot sales for the fiscal 2001 second quarter were $21.2 million versus $29.7 million for the same period last year. For the first half of fiscal 2001, lot sales were $49.0 million as compared to $60.2 million for the first half of fiscal 2000. Lower lot sales reflected, in part, the one-time, bulk sale of land and mineral rights in Colorado by the Residential Land and Golf Division during the fiscal 2000 second quarter (``the rights sale''), which contributed approximately $5.0 million of total revenue for the three and six month periods ended October 3, 1999. The first half of fiscal 2000 also included an additional week of operations that generated an additional $4.6 million of lot sales.

Excluding the impact of the rights sale, lot sales for the fiscal 2000 second quarter would have been $24.7 million; excluding the impact of the rights sale and the additional week of operations, lot sales for the first half of fiscal 2000 would have been $50.6 million. Lower lot sales for the fiscal 2001 three and six month periods were also due to decreased sales in the Company's Arizona and North Carolina regions as projects in these areas were approaching sell-out.

Record Total Operating Revenues; Profitable Operations

Record timeshare sales and substantial increases in interest income and other resort and golf operations revenue contributed to record total operating revenues for the fiscal 2001 three and six month periods. Total operating revenues for the second quarter of fiscal 2001 reached a record $77.9 million from $76.5 million for the same period last year. For the first six months of the new fiscal year, total operating revenues were $152.5 million, up from $148.5 million for the comparable period of the prior year.

Net income for the fiscal 2001 second quarter was $2.0 million, or $.08 per share, compared to net income of $5.9 million, or $.22 per share, last year. Net income for the first six months of fiscal 2001 was $5.0 million, or $.20 per share, versus net income of $10.3 million, or $.38 per share, for the comparable prior year period. Management noted several factors when comparing the Company's net income for the three and six month periods of fiscal 2001 and fiscal 2000:

The rights sale contributed approximately $2.6 million of net income during the fiscal 2000 second quarter and six-month periods. The Company also realized an $884,000 gain on notes receivable during the fiscal 2000 second quarter; Bluegreen realized no such gain in the fiscal 2001 second quarter due to the fact that its new timeshare receivables purchase facility was not finalized until the third quarter of fiscal 2001. Excluding the effect of the rights sale and the gain on notes receivable, net income for the fiscal 2000 second quarter would have been $2.7 million, or $.11 per share.
After excluding the effect of the rights sale and the gain on sale of notes receivable, as well as the additional week of operations included in the fiscal 2000 six month period, net income would have been $5.9 million, or $.23 per share. These factors in the aggregate, generated approximately $4.4 million, or $.15 per share, in net income.
Growing Markets Define Opportunities for Future Growth

George Donovan, President and Chief Executive Officer of Bluegreen, commented, ``The record timeshare sales we recorded during the fiscal 2001 second quarter and the continued profitability of our operations reflect the success of our internal sales and marketing efforts, as well as the growing consumer demand for high quality, amenity-rich leisure properties. We have increased the inventory in our residential land and golf segment. We recently acquired 597 acres of land outside of Chapel Hill, NC on which we intend to construct a new Bluegreen Golf Community. The 516 lots that will comprise this latest project, The Preserve at Jordan Lake, will surround an 18-hole golf course designed by legendary golfer Davis Love III.

``As we continue to broaden our industry presence, we are also focusing on ways to lower our marketing costs as a percentage of sales. We are in the process of centralizing all of our corporate marketing activities and have opened a new corporate call center. We are also maintaining a focus on permission marketing and are seeking to broaden the capabilities of our corporate website -- www.bluegreenonline.com -- to include fully functional e-commerce aspects that should enable customers to conduct a wide range of online transactions, including vacation bookings and account balance information. We are proud to be an active participant in what we believe is one of the most exciting times in the history of our industry. We look forward to the future with great confidence.''

Stock Repurchase Program Continues

In January 2000, Bluegreen's Board of Directors authorized the repurchase of up to an additional one million shares of the Company's common stock, from time to time in open market transactions, depending on price, availability, market conditions and other factors. This is the third repurchase plan authorized by the Board of Directors since October 1998, reflecting its continued confidence in Bluegreen and its future operations. Bluegreen completed the repurchase of an aggregate of two million shares under the first two repurchase plans and as of November 1, 2000, the Company has repurchased 300,800 shares of its common stock under this most recent plan.

Balance Sheet; A New Receivables Facility

Mr. Donovan commented, ``Our balance sheet and capital structure continue to be strong. Bluegreen's book value equates to $5.72 per share and its debt-to-equity ratio is approximately 1.73:1. To attempt to further strengthen our financial position and reduce our risk exposure, we recently signed a new $90 million timeshare receivables purchase facility with Heller Financial, Inc. (NYSE: HF - news) acting as the Facility Administrator. The Company is also in the process of negotiating new or increased acquisition and development lines of credit with interested lenders.''

Bluegreen is one of the leading companies engaged in the acquisition, development, marketing and sale of timeshare resorts, golf communities and residential land. The Company's timeshare resorts are located in a variety of popular vacation destinations including Orlando, Florida; the Smoky Mountains of Tennessee; Myrtle Beach, South Carolina; Charleston, South Carolina; Branson, Missouri; Wisconsin Dells, Wisconsin; Gordonsville, Virginia; and Aruba, while its land operations are predominantly located in the Southeastern and Southwestern United States.

This press release contains forward-looking statements and the Company desires to take advantage of the ``safe harbor'' provisions of the Private Securities Litigation Reform Act of 1995 in connection with these statements. Statements made by George Donovan and any other statements contained herein that are not statements of historical fact may be deemed forward-looking statements. The words ``believe,'' ``expect,'' ``intend,'' ``anticipate,'' ``project,'' ``may,'' ``should,'' ``estimate,'' ``plan'' and similar expressions identify forward-looking statements, which speak only as of the date the statement was made. The Company does not undertake and specifically disclaims any obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. Forward-looking statements are based on current expectations and assumptions and are inherently subject to risks and uncertainties, some of which cannot be predicted or quantified and many of which are beyond the Company's control. Future events, industry trends and actual results could differ materially from those set forth in, contemplated by, or underlying such forward-looking statements. The risks and uncertainties to which forward-looking statements are subject include, but are not limited to, regulatory changes, changes in national or regional economic conditions that can affect the real estate market, risks associated with a large investment in real estate, shortages of available inventory, the risk that future sales contemplated under the timeshare purchase facility referred to above will not close, and that the Company will not enter into, on favorable terms or at all, the new or increased acquisition and development lines of credit referred to above, and other risks detailed from time to time in the Company's filings with the Securities and Exchange Commission, including its most recent annual report on Form 10-K and its Form 10-Q to be filed on or about November 15, 2000. Given these risks and uncertainties, investors are cautioned not to place undue reliance on such forward-looking statements and no assurances can be given that such statements will be achieved.

                         BLUEGREEN CORPORATION
                   Consolidated Statements of Income
                   (In 000's, Except Per Share Data)
                              (Unaudited)



                        Three Months Ended       Six Months Ended
                     October 1,    October 3,  October 1,    October 3,
                       2000          1999        2000          1999

REVENUES:

Timeshare sales      $ 43,620      $ 35,917    $ 77,971      $ 68,194
Lot sales              21,190        29,736      49,046        60,171

Total sales            64,810        65,653     127,017       128,365

Other resort and golf
 operations revenue     7,859         5,658      15,577        11,041
Interest income         5,317         4,099       9,575         7,891
Gain on sale of notes
 receivable                 -           884           -           884
Other income (expense)    (50)          228         311           287

Total operating
 revenues              77,936        76,522     152,480       148,468

EXPENSES:
Cost of sales:
  Timeshare cost of
   sales                9,380         8,367      17,288        15,914
  Lot cost of sales    11,515        12,731      25,491        26,908

Total cost of sales    20,895        21,098      42,779        42,822
Cost of other resort and
 golf operations        6,620         5,625      13,214        10,526
Selling, general and
 administrative
  expense              42,589        35,320      79,517        69,491
Interest expense        3,623         3,674       7,264         6,630
Provision for loan
 losses                 1,456         1,536       2,491         2,324

Total operating
 expenses              75,183        67,253     145,265       131,793

Income before taxes     2,753         9,269       7,215        16,675
Provision for income
 taxes                  1,060         3,577       2,778         6,503
Minority interest in
 loss of consolidated
  subsidiary             (308)         (170)       (576)         (115)

Net income           $  2,001      $  5,862    $  5,013      $ 10,287

Net income per share:
  Basic:             $   0.08      $   0.25    $   0.21      $   0.44

  Diluted:           $   0.08      $   0.22    $   0.20      $   0.38

Weighted average number
 of common and common
  equivalent shares:
  Basic                24,226        23,197      24,293        23,315

  Diluted              25,857        29,527      25,940        29,688



                         BLUEGREEN CORPORATION
                 Condensed Consolidated Balance Sheets
                              (in 000's)

                                     October 1,          April 2,
                                       2000                2000
                                    (Unaudited)

ASSETS
Cash and cash equivalents           $ 35,101             $ 65,526
Contracts receivable, net             13,871                8,403
Notes receivable, net                117,262               70,114
Inventory, net                       188,251              196,509
Investments in securities             14,355               15,330
Property and equipment, net           39,181               35,409
Other assets                          33,528               24,221

Total assets                        $441,549             $415,512

LIABILITIES AND SHAREHOLDERS' EQUITY
Liabilities
Accounts payable, accrued liabilities
 and other                          $ 39,205             $ 35,652
Deferred income                        4,539                3,973
Deferred income taxes                 15,948               13,173
Lines-of-credit and notes payable     89,783               77,531
10.50% senior secured notes payable  110,000              110,000
8.00% convertible subordinated
 notes payable                         6,000                6,000
8.25% convertible subordinated
 debentures                           34,371               34,371

Total liabilities                    299,846              280,700

Minority interest                      3,136                  768

Total shareholders' equity           138,567              134,044

  Total liabilities and
   shareholders' equity             $441,549             $415,512


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Contact: 
     Bluegreen Corporation
     John Chiste
     Chief Financial Officer
     561/912-8010
     john.chiste@bxgcorp.com
     or
     INVESTOR RELATIONS COUNSEL:
     The Equity Group Inc.
     Devin Sullivan
     212/836-9608
     www.theequitygroup.com