Sunterra Corporation Reports Record Third Quarter Results

Third Quarter Revenues up 21%, Net Income up 22%, and Diluted EPS up 21%

Press Release: Sunterra Corporation

November 4, 1999
ORLANDO, FL -- Sunterra Corporation (NYSE: OWN) yesterday announced record revenues and net income for the third quarter, building on its record first half performance.

Third quarter revenues were up 21% to a record $153 million, fueled by a 21% increase in vacation ownership interest sales. This top line growth generated a 22% rise in net income and a 21% increase in diluted earnings per share. Net income for the quarter reached $17.5 million versus $14.3 million in the comparable year-earlier period, and diluted EPS was $0.46 per share, up from $0.38 last year.

``Our third quarter performance was very strong across the board,'' commented L. Steven Miller, Sunterra's President and CEO. ``We had solid top line growth; and with cost of sales and advertising/sales/marketing costs within target ranges, we were able to generate commensurate bottom line growth even as we continued to invest in the infrastructure required to build Club Sunterra.''

``The roll-out of Club Sunterra continues on schedule. We are currently introducing Club Sunterra at key locations in the West, including Sedona and Scottsdale, and will have the entire network on points-based sales by year- end. The sales force is enthusiastic and the comparable year-over-year sales increases indicate that our customers are as well.''

``In addition to providing our customers with an enhanced offering, Club Sunterra also serves as a flexible, points-based platform on which we can expand our relationship with existing customers and provide entry points for potential new customers -- in part through wide-ranging affiliations with other travel-related companies,'' continued Miller. ``For example, in the third quarter we announced our participation in American Airlines AADVANTAGE Program. We also announced an agreement with MemberWorks that includes a unique package of entertainment, dining, travel and other leisure lifestyle benefits, called Sunterra Privileges. We have also developed points-based trial programs for customers whom we are soliciting for the first time. We began selling these through the largest Century 21 franchisee, located in the Midwest, and are launching a similar program in Texas with a major franchisee of another nationally recognized real estate broker. Looking ahead, we will be announcing further major tie-ins during the fourth quarter of this year -- all with the objective of significantly broadening the base of active vacationers who rely on the Sunterra brand to fulfill their vacation needs, and in the process generating increasing levels of recurring revenue.''

``The ultimate opportunity to broaden our reach obviously relates to the internet, and 'Sunterra.com' is clearly the industry's most advanced and user- friendly web site. Not only can anyone take a virtual tour of each of our 70 resorts and obtain information about Club Sunterra member benefits and special programs, but all consumers can also instantly fulfill reservations for mini- vacations and rental specials directly on-line with credit card information. Indeed, we're using our web-based technology to develop private label booking engines that will handle on-line booking for Sunterra resorts at other travel- related sites, such as Vacationspot.com. In addition, the data base applications of this technology allow us to conduct fully automated lead generation and lead management programs on the web.''

``The combination of all these efforts supports our strategic plan to substantially expand the community of Club Sunterra vacationers, increase efficiencies and reduce costs in our lead generation activities, drive recurring revenues in new and existing business lines, and continue strong growth not only in our vacation interest sales but in the income we derive from our property management and rental businesses as well,'' concluded Miller.

Third Quarter Results

Revenues increased 21% from $127 million to $153 million in the quarter. This growth primarily reflected a 21% increase in Vacation Ownership Interest sales, which grew to $125 million from $103 million in the comparable year- earlier period. About three-quarters of this $22 million increase related to higher sales at resorts open in the comparable year earlier period and about one-quarter to resorts acquired or developed during the prior twelve months. This internal growth reflects the wide acceptance of Club Sunterra at our existing resorts where we have introduced it this year. Growth was fueled largely by a 22% increase in transactions.

Other income was up 18% for the quarter, primarily related to strong increases in management fees and rental income as well as to membership revenue from Club Sunterra. The growth would have been significantly higher except for the adverse impact of Hurricane Floyd on rental revenue during September.

The number of Sunterra vacation owner families reached 273,000 at September 30, 1999, up 21% from approximately 225,000 owners twelve months earlier. There were 90 operating resorts at the end of the third quarter, 3 more than the year-earlier period. The company is currently in active construction at 16 of our existing locations and is completing a new resort in San Diego that will be opening in the first quarter of next year. In addition, in mid-October we acquired our first property in Germany. It is located in the foothills of the Bavarian Alps, approximately 45 minutes driving time from Munich.

During the third quarter, the Company reported a pretax gain of $2.5 million on the sale of about $72 million of mortgages receivable, most of which were sold into our off-balance sheet conduit as part of our continuing program of monetizing the sales that we finance for our customers. In the comparable year-earlier period, there was a $1.0 million gain on sale of mortgages receivable. The quarter-over-quarter net positive P&L impact from mortgages receivable sales was more than offset, however, by the lower than expected current quarter vacation ownership sales and rental revenues as a result of Hurricane Floyd, which reduced diluted EPS by about 3 cents. Excluding both the gains on the mortgages receivable as well as the effect of the Hurricane, net income was up 25% and diluted EPS 22% and from quarter to quarter.

The $72 million in third quarter mortgages receivable sales, together with $70 million of first-half sales into conduits, securitizations and other vehicles, resulted in an $11 million decrease in net mortgages receivable since the beginning of the year (from $336 million to $325 million) even though there was a 25% increase in sales for the nine months ended September 30, 1999.

At the end of the third quarter, mortgages serviced by the Company (including securitized mortgages) in excess of 60 days past due totaled 6.4% as a percentage of gross mortgages receivable, down from 6.9% in the comparable year-earlier period. Net of inventory recoveries, these percentages are 4.4% and 4.7%, respectively. The allowance for doubtful accounts as a percentage of gross mortgages receivable was 6.4%, up from 6.3% a year ago.

Results for the Nine Months Ended September 30

Revenues were up 24% for the first nine months of the year to a record $402 million, primarily reflecting a 25% increase in vacation ownership interest sales to $327 million and a 36% increase in Other Income on the strength of higher management, rental, membership and other fees.

The strong revenue growth fueled a 31% increase in net income - from $31.3 million in the first nine months of 1998 to $41.0 million in the first nine months of this year. Over this same period, diluted earnings per share grew by 30% from $0.84 per share to $1.09 per share.

Sunterra Corporation is the largest international owner and manager of vacation ownership resorts, with 90 resort locations around the world and 273,000 owner families. In addition, Sunterra manages 18 third-party condominium and other resorts in Hawaii. The Company's operations consist of (i) marketing and selling vacation interests, (ii) developing, acquiring and operating vacation ownership resorts, (iii) financing customers' purchases and (iv) providing resort rental, management and maintenance services.

This release contains forward-looking statements, which include Sunterra's expansion plans, future prospects, forecasts and other statements of expectations. Although management believes these statements are based on reasonable assumptions, actual results may differ materially from those expressed in any of our forward looking statements due to, among other things, factors related to the timing and terms of future acquisitions and the introduction of Club Sunterra, mortgages receivable financing, integration of acquired operating companies and resort properties and other factors identified in Sunterra's filings with the Securities and Exchange Commission, including those set forth in Parts I and II of Sunterra's Annual Report on Form 10-K for the year ended December 31, 1998 and in Sunterra's current reports on Forms 10-Q and Forms 8-K filed during 1999.

                             SUNTERRA CORPORATION
                      Consolidated Statements of Income
                              Three Months Ended
                         ($ in thousands, unaudited)

                                                         September 30,
                                                    1999               1998
    Revenues:
    Vacation Interests sales                      $125,122         $103,292
    Interest income                                 15,438           14,208
    Gain on sale of receivables                      2,501            1,032
    Other income                                    10,084            8,520
      Total Revenues                               153,145          127,052
    Costs & Operating Expenses:
    Vacation Interests cost of sales                31,820           24,291
    Advertising, sales and marketing                57,734           45,472
    Loan portfolio:
      Provision for doubtful accounts                2,144            3,252
      Other expenses                                 1,944              727
    General and administrative                      16,462           13,182
    Depreciation and amortization                    4,259            3,258
      Total costs & operating expenses             114,363           90,182
    Income from operations                          38,782           36,870

    Interest expense                                10,831           13,310
    Minority interest in profits of
     consolidated limited partnerships                   3               --
    Equity (gain)/loss on investment
     in joint ventures                                (744)              38
    Income before provision for taxes               28,692           23,522
    Provision for income taxes                      11,189            9,173
    Net income before nonrecurring items            17,503           14,349
    Extraordinary item, net of taxes                    --               --
    Net income                                     $17,503          $14,349
    Net income - diluted                           $18,713          $15,559

    Shares outstanding:
      Basic                                         35,932           35,888
      Diluted                                       41,055           40,793

    Earnings per share -- before extraordinary item:
      Basic                                          $0.49            $0.40
      Diluted                                        $0.46            $0.38

    Earnings per share:
      Basic                                          $0.49            $0.40
      Diluted                                        $0.46            $0.38


                             SUNTERRA CORPORATION
                      Consolidated Statements of Income
                              Nine Months Ended
                         ($ in thousands, unaudited)
                                                            September 30,
                                                        1999           1998
    Revenues:
    Vacation Interests sales                         $326,550      $260,834
    Interest income                                    39,832        38,979
    Gain on sale of receivables                         5,441         1,032
    Other income                                       30,109        22,207
      Total Revenues                                  401,932       323,052
    Costs & Operating Expenses:
    Vacation Interests cost of sales                   81,725        61,928
    Advertising, sales and marketing                  149,887       117,849
    Loan portfolio:
      Provision for doubtful accounts                   7,122         9,412
      Other expenses                                    4,030         2,930
    General and administrative                         48,353        37,247
    Depreciation and amortization                      10,888         7,914
    Total costs & operating expenses                  302,005       237,280
    Income from operations                             99,927        85,772
    Interest expense                                   35,131        34,238
    Minority interest in profits of consolidated
     limited partnerships                                 (58)           --
    Equity (gain)/loss on investment in
     joint ventures                                    (2,388)            7
    Income before provision for taxes                  67,242        51,527
    Provision for income taxes                         26,224        20,095
    Net income before nonrecurring items               41,018        31,432
    Extraordinary item, net of taxes                       --           129
    Net income                                        $41,018       $31,303

    Net income - diluted                              $44,648       $34,933

    Shares outstanding:
      Basic                                            35,920        35,888
      Diluted                                          40,958        41,357

    Earnings per share -- before extraordinary item:
      Basic                                             $1.14         $0.88
      Diluted                                           $1.09         $0.85

    Earnings per share:
      Basic                                             $1.14         $0.87
      Diluted                                           $1.09         $0.84

                             SUNTERRA CORPORATION
                         Consolidated Balance Sheets
                               ($ in thousands)

                                                 September 30,   December 31,
                                                      1999             1998
                                                   (unaudited)
    Assets:
    Cash and cash in escrow                         $46,436         $54,201
    Mortgages receivable, net                       325,157         335,982
    Retained interests                               46,904          12,518
    Receivables and other assets                     90,634          86,087
    Investment in joint ventures                     23,231          17,876
    Real estate and development costs               355,727         336,620
    Property and equipment, net                     116,338          81,125
    Intangible assets, net                           95,387          96,723
      Total assets                               $1,099,814      $1,021,132

    Liabilities and equity:
    Accounts payable                                $30,743         $21,864
    Accrued liabilities                              83,926          80,242
    Income taxes payable                              7,452           9,240
    Deferred taxes                                   47,124          30,984
    Notes payable                                   635,503         627,089
      Total liabilities                             804,748         769,419

    Stockholders' equity                            295,066         251,713

      Total liabilities and equity               $1,099,814      $1,021,132

SOURCE: Sunterra Corporation