Mego Financial Corp. Reports First Quarter 2001 Net Income of $0.55

Highlights -- Company Achieves Seventh Consecutive Quarter of Profitability -- Revenues Increase 25% to $25.9 million -- New Ramadavacationsuites.com Website Starts Bringing in Leads
Financial Summary Table (In 000's, Except Per Share Data)
Three Months Ended 11/30/00 11/30/99
Total Revenues $ 25,880 $ 20,697 Income Before Income Taxes 1,786 655 Income Taxes (Benefit) (137) -- Net Income Applicable to Common Stock 1,923 655 Net Income Per Common Share (basic and diluted) 0.55 0.19 Number of Common Shares and Common Share Equivalents Outstanding (basic and diluted) 3,500,557 3,500,557

Press Release: Mego Financial Corp.
January 15, 2001
LAS VEGAS, NV -- Mego Financial Corp. (Nasdaq: MEGO) announced Jan. 12 improved results for the first quarter of fiscal 2001 ended November 30, 2000.

For the three months ended November 30, 2000, Mego Financial reported total revenues of $25,880,000, up from $20,697,000 in the same period of fiscal 2000. Income before income taxes for the 2001 first quarter ended November 30, 2000 improved substantially, to $1,786,000, compared to income before income taxes of $655,000 in the first quarter of fiscal 2000.

For the fiscal 2001 first quarter ended November 30, 2000, Mego Financial reported net income applicable to common stock of $1,923,000 (inclusive of a income tax benefit of $137,000), or $0.55 per common share based on 3,500,557 common shares and common share equivalents outstanding. For the fiscal 2000 first quarter ended November 30, 1999, Mego Financial reported net income applicable to common stock of $655,000, or net income of $0.19 per common share based on 3,500,557 common shares and common share equivalents outstanding.

Management Comments on Fiscal 2001 First Quarter Results

Commenting on the Company's results, Jerome J. Cohen, President of Mego Financial, said, ``We are extremely pleased with the overall performance of the Company during the first quarter of fiscal 2001 as we achieved the seventh consecutive quarter of profitability since our turnaround began in early 1999. Mego Financial started the new fiscal year with strong improvements in timeshare interest sales, total revenues and net income, indicating the continuing progress of strategic marketing programs and enhanced sales initiatives.

``We are especially pleased with the continued strong performance in timeshare sales, where the Company achieved 17% growth versus the prior year. Our established off-site offices, located in West Covina, California; Denver, Colorado; and Dallas, Texas posted strong gains this quarter while our new off-site office in Houston, Texas processed approximately $1.8 million in sales. Based on the initial success of our Houston office, which opened in March 2000, we continue to believe this location will contribute meaningfully to revenues in fiscal 2001 and generate the same level of sales as our Dallas office over the long-term.''

Mr. Cohen added, ``As Mego Financial enters a new fiscal year, we are targeting a 12% to 15% increase in 'same store sales' in fiscal 2001. To accomplish this 'same store sales' goal we expanded the hours and days of operation at some of our offices with the intent of improving sales efficiencies. Additionally, Mego Financial continues to explore new external opportunities to drive our expansion. We are optimistic that fiscal 2001 will be another year of solid achievement and very positive about the impact of our long-term growth strategies on the financial prospects of the Company.''

Finally, management noted that the Company's website, Ramadavacationsuites.com , which was launched in early 2000 continue to produce more and more prospects, while servicing existing owners more quickly and conveniently. Enhancements are being made to the site on an ongoing basis.

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, Nevada 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 Palrump 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, 2000, 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,
                                                     2000               1999

    REVENUES
     Timeshare interest sales, net                 $14,018            $11,991
     Land sales, net                                 4,742              4,019
     Gain on sale of notes receivable                  292                  -
     Gain on sale of investments and
      other assets                                   1,608                  -
     Interest income                                 3,209              2,871
     Financial income                                  479                272
     Incidental operations                             490                624
     Other                                           1,042                920
         Total revenues                             25,880             20,697

    COSTS AND EXPENSES
     Direct cost of:
      Timeshare interest sales                       3,157              2,378
      Land sales                                       769                556
     Interest expense                                3,044              2,866
     Marketing and sales                            11,464              9,274
     General and administrative                      4,914              3,878
     Incidental operations                             354                600
     Depreciation                                      392                490
         Total costs and expenses                   24,094             20,042

    INCOME BEFORE INCOME TAXES                       1,786                655

    INCOME TAXES (BENEFIT)                            (137)                 -

    NET INCOME APPLICABLE TO COMMON
     STOCK                                          $1,923               $655

    INCOME PER COMMON SHARE
     Basic:
      Net income applicable to common
       stock                                         $0.55              $0.19

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

     Diluted:
      Net income applicable to common
       stock                                         $0.55              $0.19

      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,
                                                     2000              2000

    ASSETS
    Cash and cash equivalents                        $337             $1,069
    Restricted cash                                 1,066              1,255
    Notes receivable, net of allowance
     for cancellations and discounts of
     $13,262 at
     November 30, 2000 and $13,234 at
      August 31, 2000                              84,090             83,156
    Interest only receivables, at fair
     value                                          2,812              2,701
    Timeshare interests held for sale              20,992             23,307
    Land and improvements inventory                 3,593              4,113
    Other investments                               4,487              4,492
    Property and equipment, net of
     accumulated depreciation of
     $15,807 at November 30,
     2000 and $17,632 at August 31,
      2000                                         16,988             23,167
    Deferred selling costs                          5,238              5,231
    Prepaid debt expenses                           2,103              2,060
    Other assets                                   18,082             18,041

         TOTAL ASSETS                            $159,788           $168,592

    LIABILITIES AND STOCKHOLDERS'
     EQUITY
    Liabilities:
     Notes and contracts payable                  $97,903           $109,131
     Accounts payable and accrued
      liabilities                                  20,478             19,544
     Reserve for notes receivable sold
      with recourse                                 4,265              4,033
     Deposits                                       3,029              2,841
     Accrued income taxes                           2,595              2,975

         Total liabilities before
          subordinated debt                       128,270            138,524

    Subordinated debt                               4,286              4,286

    Stockholders' equity:
     Preferred stock, $.01 par value
      (authorized-                 -                  -                  -
5,000,000 shares, non
      outstanding)                                      -                  -
     Common stock, $.01 par value
      (authorized-                 -                  -                  -
50,000,000 shares;
      3,500,557 shares
      issued and outstanding at
       November 30, 2000 and August 31,
       2000)                                           35                 35
     Additional paid-in capital                    13,068             13,068
     Retained earnings                             14,602             12,679
     Accumulated other comprehensive
      loss                                           (473)                 -

         Total stockholders' equity                27,232             25,782

         TOTAL LIABILITIES AND
          STOCKHOLDERS' EQUITY                   $159,788           $168,592


SOURCE: Mego Financial Corp.