Bluegreen Returns to Profitability in Fiscal 2002 First Quarter

Press Release: Bluegreen Corporation
August 2, 2001
BOCA RATON, FL -- Bluegreen Corporation (NYSE: BXG):

FY 2002 Q1 Highlights Vs. FY 2001 Q1

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 first quarter of fiscal 2002 (see attached tables), highlighted by a return to profitability, record first quarter timeshare sales and an improved overall expense profile.

Pre-tax income increased 50.3% to $6.7 million from $4.5 million for the same period last year. Net income for the first quarter of fiscal 2002 increased 37.2% to $4.1 million, or $.16 per share, from $3.0 million, or $.12 per share, for the same period last year. These favorable comparisons, which were achieved despite lower total operating revenues, reflect the continued positive effects of the previously announced strategic business plan to improve operating efficiencies, enhance profitability and maximize return on assets, as well as from the benefits being produced as the Company reaches critical mass in its timeshare division.

Timeshare sales for the first quarter rose 5.5% to $37.3 million from $35.3 million in the first quarter of fiscal 2001, due primarily to the continued success of the points-based Bluegreen Vacation Club and overall price increases.

Land (lot) sales for the first quarter of fiscal 2002 were $22.9 million as compared to $27.9 million for the same period last year. Reported land sales for the first quarter were lower due to percentage-of-completion accounting, the impact of which was approximately $4.0 million. As a result, deferred income, which is included on the Company's condensed consolidated balance sheet, rose to $7.2 million compared to $5.3 million at April 1, 2001. The Company believes that this demonstrates its ability to acquire inventory, bond to completion and pre-sell to customers prior to expending a significant portion of the project's development costs. Based on current development schedules, the Company expects that a portion of the currently recorded deferred income will be recognized during fiscal 2002 ending March 31, 2002.

George F. Donovan, President and Chief Executive Officer of Bluegreen, commented, ``The effects of our previously announced strategic business plan and the benefits created by achieving critical mass in our timeshare division were evident in a number of areas during the first quarter of fiscal 2002 as compared to the fiscal 2001 first quarter. Cost of timeshare sales remained stable at 22.4%, while selling, general and administrative expenses declined as a percentage of total revenues. Bluegreen's complementary businesses operated profitably during the first quarter of fiscal 2002, including our Vacation Club, title business and resort management division. As Bluegreen continues to expand its industry presence, we believe these operations have the potential to continue to grow and become significant revenue and profit centers for the Company.''

Mr. Donovan continued, ``Bluegreen currently serves more than 70,000 owners. We are now seeking to leverage this customer base through a variety of marketing programs and strategic alliances, transforming our owner base into a valuable off-balance sheet asset that can produce increased revenues at a much lower cost than marketing to new customers. We have created a product continuum for our owners that offers a variety of vacation options, plan to further expand our product upgrade programs and are testing programs that allow timeshare equity ownership to be converted into ownership in a Bluegreen residential community. By cultivating an individual with a higher likelihood of becoming a Bluegreen Vacation Club member, we believe that the results in the first quarter of fiscal 2002 reflect just the beginning of how the application of market intelligence can lower marketing costs as a percentage of sales and enhance our ability to deliver our products and services at increased levels of profit.''

Mr. Donovan also discussed Bluegreen's financial position, highlighted by a book value at July 1, 2001 of $5.83 per share and a debt-to-equity ratio of approximately 1.6:1. He also noted that Bluegreen continues to lead the industry in securing innovative and attractive financing.

The Company recently announced the execution of a purchase agreement for a 364-day, $75 million, revolving timeshare receivables purchase facility with Credit Suisse First Boston acting as the Agent. Bluegreen has also renewed a $10 million, unsecured line of credit with First Union National Bank until December 31, 2001 and extended and increased its land receivables and inventory financing facility with Foothill Capital Corporation to $30 million through December 31, 2003. Sales and borrowings under these facilities are subject to satisfaction of certain conditions, and receivables to be sold under the purchase facility must satisfy certain eligibility criteria.

Mr. Donovan concluded, ``The beginning of a new fiscal year prompts us to look back on what Bluegreen has accomplished since entering the timeshare industry. Over the last five years, Bluegreen has sold more than 50,000 intervals and generated timeshare revenues approaching $500 million. Land sales during this same period exceed $500 million on more than 10,500 lots sold. This loyal base of customers not only constitutes Bluegreen's past, but will now help to comprise its future. We will continue to expand our portfolio of high quality timeshare and land product offerings, introduce innovative programs and strategies and leverage the critical mass we have achieved. We look forward to the future with confidence.''

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; Ridgedale, Missouri; Surfside, Florida; 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, actual results for future periods may differ from those estimated, consumer demand may be less than anticipated, 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, that the Company will not be able to borrow under credit facilities or have sufficient outstanding sources of financing to satisfy its needs, the strategic business plan referred to in this release will not be successfully implemented 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, its most recent quarterly report on Form 10-Q and the Form 10-Q to be filed on or about August 15, 2001. 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
              Condensed Consolidated Statements of Income
                   (In 000's, Except Per Share Data)


                                                 Three Months Ended
                                                 ------------------
                                              July 1,          July 2,
                                                2001             2000
                                                ----             ----
                                                     Unaudited
                                                     ---------

REVENUES:
Timeshare sales                              $ 37,262         $ 35,309
Lot sales                                      22,921           27,856
                                          -----------      -----------
Total sales                                    60,183           63,165

Other resort and golf operations revenue        6,590            6,760
Interest income                                 4,062            4,257
Gain on sale of notes receivable                  978                -
Other income                                        -              193
                                          -----------      -----------
Total operating revenues                       71,813           74,375
                                          -----------      -----------

COSTS & EXPENSES:
Cost of sales:
 Timeshare cost of sales                        8,347            7,907
 Lot cost of sales                             11,724           13,976
                                          -----------      -----------
Total cost of sales                            20,071           21,883
Cost of other resort and golf operations        5,693            6,594
Selling, general and administrative expense    33,910           36,759
Interest expense                                3,735            3,641
Provision for loan losses                       1,290            1,035
Other expense                                     404                -
                                          -----------         --------
Total operating expenses                       65,103           69,912
                                          -----------      -----------
Income before taxes                             6,710            4,463
Provision for income taxes                      2,583            1,718
Minority interest in loss of consolidated
  subsidiary                                       (8)            (268)
                                         ------------     ------------
Net income                                    $ 4,135          $ 3,013
                                          ===========      ===========

Net income per share:
 Basic:                                        $ 0.17       $     0.12
                                           ==========       ==========
 Diluted:                                      $ 0.16       $     0.12
                                           ==========       ==========

Weighted average number of common and
 common equivalent shares:
 Basic                                         24,190           24,359
                                          ===========      ===========
 Diluted                                       29,929           30,198
                                          ===========      ===========

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

                                              July 1,         April 1,
                                               2001             2001
                                              -------         -------
ASSETS
Cash and cash equivalents                     $41,101          $40,016
Contracts receivable, net                      21,153           18,507
Notes receivable, net                          75,404           74,796
Inventory, net                                200,126          193,634
Investments in securities                      21,819           19,898
Property and equipment, net                    41,837           41,462
Other assets                                   29,545           31,368
                                               ------           ------
Total assets                                 $430,985         $419,681
                                            =========         ========

LIABILITIES AND SHAREHOLDERS' EQUITY
Liabilities
Accounts payable, accrued liabilities
 and other                                    $32,897          $37,416
Deferred income                                 7,234            5,314
Deferred income taxes                          21,911           19,329
Lines-of-credit and notes payable              74,814           67,620
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                             287,227          280,050

Minority interest                               2,833            2,841

Total shareholders' equity                    140,925          136,790
                                              -------          -------
Total liabilities and shareholders' equity   $430,985         $419,681
                                            =========         ========


--------------------------------------------

Contact: 
     Bluegreen Corporation
     John Chiste, 561/912-8010
     john.chiste@bxgcorp.com
        or
     The Equity Group Inc.
     Investor Relations Counsel:
     Devin Sullivan, 212/836-9608
     www.theequitygroup.com