Crescent Operating, Inc. Enters Into Letter Agreement for the Restructuring of CBHS And Announces Second Quarter Earnings

Press Release: Crescent Operating, Inc.

August 17, 1999
FT. WORTH, TX--Crescent Operating, Inc. ("Crescent Operating") (Nasdaq:COPI) yesterday announced that Crescent Operating, Crescent Real Estate Equities Limited Partnership ("Crescent Real Estate") (NYSE:CEI), Magellan Health Services, Inc. ("Magellan") (NYSE:MGL) and Charter Behavioral Health Systems, LLC ("CBHS") entered into a binding Letter Agreement dated Aug. 10, 1999, relating to a proposed recapitalization of CBHS and restructuring of relationships among the parties. CBHS is the lessee, under a master lease agreement, of 88 psychiatric hospitals owned by Crescent Real Estate.

Under the Letter Agreement, Magellan agreed that it will, at the closing of the transactions, transfer its remaining hospital-based assets (including Charter Advantage, Charter Franchise Services, LLC, the call center assets, the Charter name and related intellectual property and certain other assets) to CBHS, and cancel its accrued and future franchise fees. Magellan will also effectively transfer 80% of its CBHS common interest and all of its preferred interest to CBHS, leaving Magellan with a 10% common membership interest, and Crescent Operating with a 90% common membership interest and 100% of the preferred membership interest in CBHS. Additionally, it is anticipated that CBHS management will have the ability to acquire up to 30% of the common membership interests. Crescent Operating plans to restructure its investment in CBHS so that the closing of the transactions will not result in Crescent Operating's control of CBHS.

In connection with the execution of the Letter Agreement, Magellan, CBHS, Crescent Real Estate and Crescent Operating have agreed to provide each other with mutual releases of all claims and disputes against each other, with certain specified exceptions, and Crescent Real Estate has deferred the August 1999 rent due from CBHS to the last four months of 1999. Additionally, with the execution of the Letter Agreement, the $2.5 million held in escrow was released to Crescent Operating in connection with the settlement of the arbitration between Magellan and Crescent Operating.

Magellan and CBHS also have modified and extended their existing arrangement which designates CBHS a preferred provider of inpatient acute behavioral health services.

The closing of the transactions contemplated by the Letter Agreement is anticipated to take place within 30 days, subject to the satisfaction of certain customary closing conditions and consents, and other contingencies. If the closing does not occur within 30 days, the Letter Agreement will terminate unless extended by the parties.

Crescent Operating also announced its results for the three and six months ended June 30, 1999. Net income for the six months ended June 30, 1999 was $3.6 million, or $0.32 per share (diluted), compared with a net income of $0.8 million or $0.06 per share (diluted) for the six months ended June 30, 1998. Revenues of $310 million for the six months ended June 30, 1999 represented a 52% increase over the six months ended June 30, 1998 revenues of $204 million.

Net income for the three months ended June 30, 1999 was $0.2 million, or $0.01 per share (diluted), compared with a net income of $1.9 million or $0.16 per share (diluted) for the three months ended June 30, 1998. The change in net income is primarily attributable to non-recurring investment income of $ 2.4 million from the Hicks-Muse investment which was recognized during the second quarter of 1998 and decreased profitability of the Hospitality segment.Revenues of $173 million for the three months ended June 30, 1999 represented a 62% increase over the three months ended June 30, 1998 revenues of $107 million.

John Goff, Crescent Operating's President and Chief Executive Officer, commented, ``The results for the six months ended June 1999 are in-line with our internal expectations and we are extremely pleased with the revenue growth of our equipment sales and leasing segment.''

Jeffrey L. Stevens, Crescent Operating's Executive Vice President and Chief Operating Officer further commented, ``We continue to experience revenue growth in the equipment sales and leasing segment through both same store growth and strategic acquisitions. Our revenue growth of the equipment sales and leasing segment for the first half of the year was in excess of 240% with same store growth exceeding 67%. With the close of the Lester and Solveson acquisitions, we have enhanced our diversity with the addition of these construction crane rental operations.''

Crescent Operating is a diversified management company which through various subsidiaries and affiliates, owns, leases or operates a portfolio of assets consisting primarily of seven full-service hotels and two destination health and fitness resorts, an interest in a behavioral health company, an interest in a refrigerated warehouse operating company, an interest in three real estate development operations, and an equipment sales and leasing business.

Certain of the statements in this press release constitute forward-looking statements within the meaning of the federal securities laws, including Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Although Crescent Operating believes that the expectations reflected in such forward-looking statements are based upon reasonable assumptions, Crescent Operating's actual results could differ materially from those set forth in the forward-looking statements. Factors that could cause actual results to differ materially from Crescent Operating's expectations include, among others, the ability to negotiate final definitive documents with CBHS, Magellan and Crescent Real Estate, the ability of the Company's segments to continue to achieve operating results at or above current levels and at a level sufficient to meet current projections, Crescent Operating's ability to service existing debt and meet other operating expenses, the availability of debt and equity financing, and the possibility that Crescent Operating's outstanding debt (some of which requires so-called balloon payments of principal) may be refinanced at higher interest rates or otherwise on terms less favorable to Crescent Operating, and other general risk factors. For a more complete discussion of these and other risk factors, please see Crescent Operating's SEC reports, including its annual report on Form 10-K, quarterly reports on Form 10-Q, reports on Form 8-K, and the Company's Registration Statement on Form S-4.

For further information, please contact Rick Knight, Chief Financial Officer at 817/339-2212. Crescent Operating is also online at www.crescentoperating.com.

                       CRESCENT OPERATING, INC.
                     SEGMENT FINANCIAL INFORMATION
               FOR THE THREE MONTHS ENDED JUNE 30, 1999
        (amounts in thousands except per share data, unaudited)

                      Equipment
                        Sales                     Refrigerated
                     and Leasing   Hospitality    Warehousing

Revenues               $39,536      $55,478          $ --

Operating expenses      36,948       55,994            1
                       -------      -------       -------
Income (loss) from
 operations              2,588         (516)          (1)
                       -------      -------       -------
Investment income
 (loss)                     --           68         (758)
                       -------      -------       -------
Other (income)
 expense
  Interest expense       1,405          180           --
  Interest income          (17)         (28)          --
  Other                     (1)          --           --
                       -------      -------       -------
Total other
 (income) expense        1,387          152           --
Income (loss)
 before income
  taxes and
  minority
  interest               1,201         (600)        (759)
Income tax
 provision
  (benefit)                507         (240)        (303)
                       -------      -------       -------
Income (loss)
 before minority
 interests                 694         (360)        (456)
Minority interests          --           64           --
                       -------      -------       -------
Net income (loss)    $     694    $    (296)   $    (456)
                       =======      =======       =======
Net income (loss)
 per share, basic    $    0.06    $   (0.03)   $   (0.04)
                       =======      =======       =======
Net income (loss)
 per share,
 diluted             $    0.06    $   (0.03)   $   (0.04)
                       =======      =======       =======
EBITDA
Calculation: (1)
 Net income (loss)   $     694    $    (296)   $    (456)
 Interest expense,
  net                    1,388           46           47
 Income tax
  provision
  (benefit)                507         (198)         102
 Depreciation and
  amortization           3,611          239          563
                     ---------    ---------    ---------
EBITDA               $   6,200    $    (209)   $     256
                     =========    =========    =========

                      Land
                    Development       Other        Total

Revenues               $78,379        $  --      173,393

Operating expenses      71,155          544      164,642
                       -------      -------       -------
Income (loss) from
 operations              7,224         (544)       8,751
                       -------      -------       -------
Investment income
 (loss)                  4,523            1        3,834
                       -------      -------       -------
Other (income)
 expense
  Interest expense       3,539        1,905        7,029
  Interest income         (887)         (24)        (956)
  Other                    221           (1)         219
                       -------      -------       -------
Total other
 (income) expense        2,873        1,880        6,292
                       -------      -------       -------
Income (loss)
 before income
  taxes and
  minority
  interest               8,874       (2,423)       6,293
Income tax
 provision
  (benefit)              3,415       (2,407)         972
                       -------      -------       -------
Income (loss)
 before minority
 interests               5,459          (16)       5,321
Minority interests      (5,231)        --         (5,167)
                       -------      -------       -------
Net income (loss)    $     228    $     (16)   $     154
                       =======      =======       =======
Net income (loss)
 per share, basic    $    0.02    $   (0.00)   $    0.01
                       =======      =======       =======
Net income (loss)
 per share,
 diluted             $    0.02    $   (0.00)   $    0.01
                       =======      =======       =======
EBITDA
Calculation: (1)
 Net income (loss)   $     228    $     (16)   $     154
 Interest expense,
  net                      119        1,881        3,481
 Income tax
  provision
  (benefit)                366       (2,407)      (1,630)
 Depreciation and
  amortization             400          (41)       4,772
                     ---------    ---------    ---------
EBITDA               $   1,113    $    (583)   $   6,777
                     =========    =========    =========



(1)  EBITDA represents earnings before interest, income taxes,
     depreciation and amortization. Amounts are calculated based on
     the Company's ownership percentage of the EBITDA components.
     Management believes that EBITDA can be a meaningful measure of
     the Company's operating performance, cash generation and ability
     to service debt. However, EBITDA should not be considered as an
     alternative to either: (i) net earnings (determined in accordance
     with GAAP); (ii) operating cash flow (determined in accordance
     with GAAP); or (iii) liquidity. There can be no assurance that
     the Company's calculation of EBITDA is comparable to similarly
     titled items reported by other companies.

                       CRESCENT OPERATING, INC.
                     SEGMENT FINANCIAL INFORMATION
                FOR THE SIX MONTHS ENDED JUNE 30, 1999
        (amounts in thousands except per share data, unaudited)

                                 Equipment
                                   Sales                 Refrigerated
                                and Leasing  Hospitality Warehousing
                                ----------- ------------ -------------

Revenues                         $ 66,695     $118,510     $      --

Operating expenses                 63,598      116,516             1
                                ----------- ------------ -------------
Income (loss) from operations       3,097        1,994            (1)
                                ----------- ------------ -------------
Investment income (loss)               --          135           732
                                ----------- ------------ -------------
Other (income) expense
  Interest expense                  2,707          257            --
  Interest income                     (27)         (58)           --
  Other                               (13)          --            --
                                ----------- ------------ -------------
Total other (income) expense        2,667          199            --
                                ----------- ------------ -------------

Income (loss) before income
 taxes and minority interest          430        1,930           731
Income tax provision (benefit)        183          772           293
                                ----------- ------------ -------------
Income (loss) before minority
 interests                            247        1,158           438
Minority interests                     --           82            --
                                ----------- ------------ -------------
Net income (loss)                $    247     $  1,240     $     438
                                =========== ============ =============

Net income (loss) per share,
 basic                           $   0.02     $   0.12     $    0.04
                                =========== ============ =============

Net income (loss) per share,
 diluted                         $   0.02     $   0.11     $    0.04
                                =========== ============ =============


EBITDA Calculation: (1)
  Net income (loss)              $    247     $  1,240     $     438
  Interest expense, net             2,680           65           233
  Income tax provision
   (benefit)                          183          826           162
  Depreciation and
   amortization                     6,857          523           999
                                ----------- ------------ -------------
EBITDA                           $  9,967     $  2,654     $   1,832
                                =========== ============ =============


                                    Land
                                Development     Other        Total
                                ----------- ------------ -------------

Revenues                         $124,936     $     --     $ 310,141

Operating expenses                116,016          964       297,095
                                ----------- ------------ -------------
Income (loss) from operations       8,920         (964)       13,046
                                ----------- ------------ -------------
Investment income (loss)           12,734          240        13,841
                                ----------- ------------ -------------
Other (income) expense
     Interest expense               6,123        4,127        13,214
     Interest income               (1,621)         (58)       (1,764)
     Other                            158           (2)          143
                                ----------- ------------ -------------
Total other (income) expense        4,660        4,067        11,593
                                ----------- ------------ -------------

Income (loss) before income
 taxes and minority interest       16,994       (4,791)       15,294
Income tax provision (benefit)      6,169       (6,073)        1,344
                                ----------- ------------ -------------
Income (loss) before minority
 interests                         10,825        1,282        13,950
Minority interests                (10,464)          --       (10,382)
                                ----------- ------------ -------------
Net income (loss)                $    361     $  1,282     $   3,568
                                =========== ============ =============

Net income (loss) per share,
 basic                           $   0.04     $   0.12     $    0.34
                                =========== ============ =============

Net income (loss) per share,
 diluted                         $   0.03     $   0.12     $    0.32
                                =========== ============ =============


EBITDA Calculation: (1)
  Net income (loss)              $    361     $  1,282     $   3,568
  Interest expense, net               189        4,069         7,236
  Income tax provision
   (benefit)                          619       (6,073)       (4,283)
  Depreciation and
   amortization                       747          (96)        9,030
                                ----------- ------------ -------------
EBITDA                           $  1,916     $   (818)    $ 15,551
                                =========== ============ =============


(1)  EBITDA represents earnings before interest, income taxes,
     depreciation and amortization. Amounts are calculated based on
     the Company's ownership percentage of the EBITDA components.
     Management believes that EBITDA can be a meaningful measure of
     the Company's operating performance, cash generation and ability
     to service debt. However, EBITDA should not be considered as an
     alternative to either: (i) net earnings (determined in accordance
     with GAAP); (ii) operating cash flow (determined in
     accordance with GAAP); or (iii) liquidity. There can be no
     assurance that the Company's calculation of EBITDA is comparable
     to similarly titled items reported by other companies.


Contact:

     Crescent Operating, Ft. Worth
     Rick Knight, 817/339-2212
     www.crescentoperating.com