Bluegreen Announces Third Quarter Results and Implementation of Strategic Business Plan

Press Release
February 13, 2001
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 fiscal 2001 third quarter and nine months ended December 31, 2000 (see attached tables). The Company also announced that it has implemented a strategic business plan to improve operating efficiencies, enhance profitability and maximize the Company's return on assets.

Timeshare sales for the fiscal 2001 third quarter increased 16% to $27.9 million from $24.0 million for the same period last year, and represented 62.2% of total sales. Timeshare sales for the first nine months of fiscal 2001 rose 14.8% to $105.8 million from $92.2 million for the first nine months of fiscal 2000. Timeshare sales for the fiscal 2001 nine month period accounted for 61.6% of the Company's total sales as compared to 53.1% for the same period last year. Higher timeshare sales for the three and nine month periods of fiscal 2001 were due to the continued success of the points-based Bluegreen Vacation Club and overall price increases.

Lot sales for the fiscal 2001 third quarter were $16.9 million versus $21.2 million for the same period last year. For the nine-month period of fiscal 2001, lot sales were $66.0 million as compared to $81.4 million for the first nine months of fiscal 2000. Lower lot sales for the third quarter of fiscal 2001 reflect $3.9 million in fewer sales due to the impact of percentage-of-completion accounting. Lower sales year-to-date are primarily due to the inclusion in fiscal 2000 sales of approximately $5.0 million from the one-time, bulk sale of land and mineral rights, the percentage-of-completion accounting referred to above and an additional week of operations during fiscal 2000 that generated $4.6 million of lot sales.

Higher timeshare sales, as well as increased interest income, gain on sale of notes receivable and other resort and golf operations revenue resulted in total operating revenues for the fiscal 2001 third quarter of $57.5 million, an increase of 4.2% from $55.2 million in the same period one year ago. For the first nine months of fiscal 2001, total operating revenues increased 3.1% to $210.0 million, up from $203.7 million for the comparable period of the prior year.

Lower lot sales and increased selling, general and administrative expenses contributed to Bluegreen reporting a net loss for the third quarter of fiscal 2001 of $1.4 million, or $(.06) per share, versus a net loss of $784,000, or $(.03) per share, for the same period one year ago. The Company has, however, remained profitable on a year-to-date basis, reporting net income of $3.7 million, or $.15 per share, versus net income of $9.5 million, or $.37 per share, for the same period one year ago.

George Donovan, President and Chief Executive Officer of Bluegreen, commented, ``While we are disappointed with our third quarter financial results, we remain encouraged by Bluegreen's future prospects in the timeshare, golf community and residential land markets. The continued sales growth of our timeshare properties reflects their high quality, the success of our internal sales and marketing efforts and robust consumer demand. It is also important to highlight that the cost of producing the vacation accommodations related to these higher timeshare sales decreased as a percentage of sales during the fiscal 2001 third quarter to 22.2% from 23.8% in the third quarter of fiscal 2000. Also of note is the recent sell-out of our Orlando's Sunshine II timeshare resort just 14 months after its completion - a Company record - and the commencement of sales at the Company's 51%-owned, wilderness-themed resort adjacent to the world famous Big Cedar Lodge at Table Rock Lake, MO. On the land side, the third quarter included sales generated by the grand opening of The Preserve at Jordan Lake, our exciting new Bluegreen Golf Community near Chapel Hill, NC. This 516-lot residential community will surround an 18-hole golf course designed by the legendary Davis Love III. Third quarter sales at The Preserve at Jordan Lake totaled $1.9 million, the majority of which were deferred due to percentage-of-completion accounting.

Mr. Donovan also stated that certain aspects of the Company's strategic business plan have already been implemented, including the opening of centralized resort telemarketing operations near the Company's headquarters and the centralization of sales management under a national director of sales. Additional actions, which will include the centralization of most resort marketing operations at the Company's headquarters, the continued centralization of the Company's telemarketing operations in South Florida, the implementation of a centralized resort marketing database, a new profit-based compensation structure for resorts sales and marketing management and a Company-wide initiative to reduce costs and increase efficiency in all areas, are expected throughout the balance of calendar 2001. The Company anticipates that these actions will help the Company deal with an issue that has impacted all timeshare developers - growing marketing costs. The Company believes that by better controlling the efficiency and effectiveness of its resort marketing, it should achieve improved profitability during fiscal 2002 (ending March 2002). The Company does not anticipate incurring any material charges in connection with the implementation of this plan.

Mr. Donovan continued, ``We believe that the decisive action taken by the Company's management and Board of Directors in adopting this plan will result in a stronger, more successful and more profitable company that is better equipped to address the opportunities of an evolving and increasingly competitive market. The issues addressed under this business plan represent a philosophical change in the way that Bluegreen will conduct its business going forward. We are committed to making this a process of continuous improvement.''

He concluded, ``In just 6 years, Bluegreen has established itself as one of the industry's top 10 owners and operators of timeshare resorts. Our award-winning residential land and golf communities are recognized as among the finest in the industry. Throughout this period of growth, we have also maintained a dedication to prudent fiscal management, as evidenced by a book value at December 31, 2000 of $5.69 per share and a debt-to-equity ratio of approximately 1.61:1. During fiscal 2001 we have signed a new, $90 million non-recourse timeshare receivables purchase facility, renewed our $10 million unsecured line of credit with First Union National Bank until December 31, 2001, and extended and increased the amount of our land receivables and inventory financing facility with Foothill Capital Corporation to $30 million through December 31, 2005. As of December 31, 2000, we had approximately $73.8 million available under existing credit facilities, subject to customary conditions and available collateral. We will approach the creation of a new, improved Bluegreen with the same resolve as we have had in building our business and industry reputation; at the same time, we will maintain our commitment to our customers and shareholders.''

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, 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 and its Form 10-Q to be filed on or about February 14, 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 Operations
                   (In 000's, Except Per Share Data)
                              (Unaudited)

                      Three Months Ended          Nine Months Ended
                      ------------------         -----------------
                   December 31,  January 2,   December 31,   January 2,
                     2000         2000           2000           2000
                      ----         ----          ----           ----
REVENUES:


Timeshare sales    $    27,877  $   24,043  $   105,847  $    92,237
Lot sales               16,926      21,205       65,973       81,376
                    ----------- ----------- -----------   -----------
Total sales             44,803      45,248      171,820      173,613


Other resort and golf
  operations revenue     6,204       5,203       21,780       16,243
Interest income          3,959       3,902       13,534       11,794
Gain on sale of
 notes receivable        2,266         693        2,266        1,577
Other income               314         199          626          486
                   ----------- -----------  -----------  -----------
Total operating
 revenues               57,546      55,245      210,026      203,713
                   ----------- -----------  -----------  -----------

EXPENSES:
Cost of sales:
 Timeshare cost
  of sales               6,197       5,724       23,485       21,638
 Lot cost of sales       9,853      11,577       35,344       38,485
                   ----------- -----------  -----------  -----------
Total cost of sales     16,050      17,301       58,829       60,123
Cost of other resort
 and golf operations     6,280       5,367       19,494       15,894
Selling, general and
 administrative
  expense               32,712      29,723      112,229       99,214
Interest expense         4,000       3,530       11,265       10,160
Provision for
  loan losses              900       1,056        3,391        3,380
                   ----------- -----------  -----------  -----------
Total operating
 expenses               59,942      56,977      205,208      188,771
                   ----------- -----------  -----------  -----------
(Loss) income
 before taxes           (2,396)     (1,732)       4,818       14,942
(Benefit) provision for
  income taxes            (922)       (676)       1,855        5,827
Minority interest in (loss)
 of consolidated
 subsidiary               (113)       (272)        (689)        (387)
                  ------------ ----------- ------------  -----------
Net (loss) income  $    (1,361)$      (784) $     3,652  $     9,502
                   =========== ===========  ===========  ===========

  Net (loss) income
  per share:
   Basic            $    (0.06) $    (0.03) $      0.15  $      0.41
                    ========== ===========  ===========  ===========
   Diluted          $    (0.06) $    (0.03) $      0.15  $      0.37
                    ==========  ==========  ===========  ===========

Weighted average number
 of common and
 common equivalent shares:
     Basic              24,193      22,924       24,259       23,188
                   =========== ===========  ===========  ===========
     Diluted            24,193      22,924       25,872       29,509
                   =========== ===========  ===========  ===========


                         BLUEGREEN CORPORATION
                 Condensed Consolidated Balance Sheets
                               (in 000's)
                                       December 31,         April 2,
                                          2000                2000
                                          ------              ----
                                       (Unaudited)
   ASSETS
   Cash and cash equivalents          $       42,067  $       65,526
   Contracts receivable, net                  13,146           7,919
   Notes receivable, net                      73,886          70,114
   Prepaid expenses                           13,472           5,003
   Inventory, net                            192,127         197,093
   Investments in securities                  20,341          15,330
   Property and equipment, net                41,357          35,409
   Other assets                               18,218          17,589
                                       --------------  --------------
   Total assets                        $     414,614  $      413,983
                                       ==============  ==============

   LIABILITIES AND SHAREHOLDERS' EQUITY
   Liabilities
   Accounts payable, accrued
    liabilities and other              $     32,877   $       35,168
   Deferred income                            4,365            2,928
   Deferred income taxes                     15,290           13,173
   Lines-of-credit and notes payable         71,111           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                        274,014          279,171

   Minority interest                          3,023              768

   Total shareholders' equity               137,577          134,044
                                     --------------    --------------
     Total liabilities and
     shareholders' equity            $      414,614   $      413,983

============== ============== 


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

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