Mandalay Resort Group Reports Fourth Quarter Earnings

Press Release: Mandalay Resort Group
March 1, 2001
LAS VEGAS, NV -- Mandalay Resort Group (NYSE: MBG) yesterday announced its results for the fourth quarter and fiscal year ended January 31, 2001.

For the fourth quarter, the company reported earnings of $.01 per share on an operating basis, equal to the fourth quarter last year. After nonrecurring items, earnings for the quarter were $.04 per share versus a loss of $.06 in the quarter a year ago. Nonrecurring items in the current quarter reflect income of $3.6 million related to reducing a liability assumed when the company acquired the Mandalay Bay site in 1995. In the prior year, nonrecurring items represented preopening expenses of $9.1 million related primarily to the opening of MotorCity Casino in Detroit.

Mandalay Bay and Luxor, the company's two premier resorts, compared strongly against their performance in the prior year's fourth quarter, when Y2K jitters affected travel to Las Vegas. Mandalay Bay posted operating cash flow of $29.1 million in the quarter versus $17.8 million, while Luxor generated $24.9 million against $20.3 million. Excalibur, for its part, was essentially flat in the quarter with $17.2 million of operating cash flow, while Circus Circus-Las Vegas turned in $12.8 million versus $11.0 million. At Monte Carlo, which is 50% owned by Mandalay, operating cash flow rose to $21.1 million from $19.0 million.

In Reno, Circus Circus and the company's portion of the Silver Legacy contributed $8.4 million in operating cash flow, up from $7.2 million in the same quarter last year. But elsewhere in Nevada comparisons were off, particularly as the Colorado Belle and Edgewater in Laughlin posted an operating loss of $800,000 against operating cash flow of $3.4 million in the quarter last year. The growth of Native American gaming in California (following Proposition 5) has affected traffic to ancillary drive-in markets in Nevada.

The difficult winter in the Midwest and South hurt comparisons for the company's Illinois and Mississippi properties. At the 50%-owned Grand Victoria in Elgin, Illinois, operating cash flow dipped slightly to $29.7 million in the quarter against $30.4 million, while the Gold Strike in Tunica County, Mississippi generated $3.4 million versus $6.5 million. The Tunica market has also experienced more intense competition, as visitor counts have slowed.

In Detroit, MotorCity Casino (53.5% owned by Mandalay) reported $17.8 million in operating cash flow in a full quarter against $7.7 million in a partial quarter last year, when the property opened December 14, 1999. In January 2001, MotorCity Casino led the Detroit-based casino operators in gaming revenue for the first time.

For the quarter, Mandalay generated a total of $125.7 million in operating cash flow compared against $111.1 million in the fourth quarter last year. Operating cash flow excludes operating lease rent and nonrecurring items, but includes the company's share of depreciation from unconsolidated joint ventures. For the year, the company's operating cash flow was $671.8 million versus $554.2 million in the prior fiscal year, an increase of 21%. Depreciation and interest expense were higher in the quarter, as well as the year, which affected earnings per share. Both depreciation and interest were impacted by a full year of operations at MotorCity Casino. Interest expense was also affected by higher overall borrowing rates.

As previously announced, Mandalay will conducted a conference call yesterday via telephone and Webcast at 1:30 p.m. Pacific Time. The call was broadcast live via the internet at www.streetfusion.com. A recording of the conference call will be available on the company's website at www.mandalayresortgroup.com from 3:00 p.m. Pacific Time on February 28, 2001 through midnight Pacific Time on March 7, 2001. Those parties interested in listening to the investor conference call via telephone should dial (212) 676-5191. A telephone replay of the conference call will begin at 3:30 p.m. Pacific Time on February 28, 2001, and end at 3:30 p.m. Pacific Time on March 7, 2001. To access the rebroadcast, please dial (800) 633-8284 for domestic calls, or (858) 812-6440 for international calls and enter code 17800753.

Mandalay Resort Group owns and operates 11 properties in Nevada: Mandalay Bay, Luxor, Excalibur, Circus Circus, and Slots-A-Fun in Las Vegas; Circus Circus-Reno; Colorado Belle and Edgewater in Laughlin; Gold Strike and Nevada Landing in Jean and Railroad Pass in Henderson. The company also owns and operates Gold Strike, a hotel/casino in Tunica County, Mississippi. The company owns a 50% interest in Silver Legacy in Reno, and owns a 50% interest in and operates Monte Carlo in Las Vegas. In addition, the company owns a 50% interest in and operates Grand Victoria, a riverboat in Elgin, Illinois, and owns a 53.5% interest in and operates MotorCity in Detroit, Michigan.

MANDALAY RESORT GROUP
Condensed Consolidated Statements of Income
(Dollars in thousands, except share data)
(UNAUDITED)


                            Three Months Ended        Twelve Months Ended
                               January 31,                January 31,
                            2001         2000         2001          2000

    Revenues              $598,751     $518,256    $2,524,224    $2,050,898

    Costs and expenses     532,163      466,861     2,090,858     1,722,595

    Preopening expense          --        9,144         1,832        49,134

    Abandonment loss            --           --            --         5,433

    Income from
     operations             66,588       42,251       431,534       273,736

    Interest expense       (61,620)     (51,136)     (233,783)     (176,755)

    Other income             5,565        2,434        13,387         6,427

    Minority interest       (2,418)        (292)      (16,746)         (292)

    Income before
     income tax              8,115       (6,743)      194,392       103,116

    Income tax expense       4,696       (1,373)       74,692        38,959

    Income before
     cumulative effect
     of a change in
     accounting principle    3,419       (5,370)      119,700        64,157

    Cumulative effect of
     a change in
     accounting for
     preopening expenses,
     net of tax benefit
     of $11,843                 --           --            --       (21,994)

    Net income              $3,419      ($5,370)     $119,700       $42,163

    Basic earnings
     per share               $0.04       ($0.06)        $1.53         $0.47

    Diluted earnings
     per share               $0.04       ($0.06)        $1.50         $0.46

    Average shares
     outstanding
     (basic)            76,271,040   90,431,248    78,334,735    90,607,487

    Average shares
     outstanding
     (diluted)          77,556,457   91,754,896    79,700,614    91,896,224


SOURCE: Mandalay Resort Group