Mandalay Resort Group Reports Third Quarter Results - Profit Up But Taxes, Losing Streak Weigh

LAS VEGAS, Mandalay Resort Group MBG today announced results for its third quarter ended October 31, 2002. For the quarter, the company reported $.50 per diluted share (excluding nonrecurring items, net of tax) against $.33 on the same operating basis in the prior year third quarter, when travel was disrupted following the events of September 11. These results are a record for a third quarter, besting two years ago when results were $.

Mandalay Bay, the company's strongest performer, generated operating cash flow of $38.0 million in the quarter versus $30.0 million a year ago. This property experienced a higher than normal win percentage on table games in last year's third quarter, while the win percentage in this year's quarter was essentially normal, though it was subpar in the month of October. Luxor posted $25.2 million in operating cash flow against $27.0 million and Excalibur earned $19.1 million against $21.1 million. For its part, Circus Circus-Las Vegas reported $13.6 million in operating cash flow, versus $14.7 million, while Monte Carlo (50% owned by Mandalay) produced $18.9 million against $19.6 million. The first half of last year's third quarter in Las Vegas (before 9/11) was particularly strong, which made comparisons challenging in the current year's third quarter, when historic pricing still lagged, excepting Mandalay Bay. Nonetheless, revenue per available room ("REVPAR") at the company's five resorts on the Las Vegas Strip was even with the prior year quarter.

In Reno, the company recorded a total of $14.2 million in operating cash flow (including its share of Silver Legacy) against $13.6 million, and in Laughlin, results at the company's two properties were $3.4 million against $4.4 million.

In Elgin, Illinois, the company's 50%-owned gaming vessel, Grand Victoria, generated $21.6 million in operating cash flow versus $33.5 million. In this year's quarter, the company bore the full effect of a substantially higher tax rate on casino revenues, which became effective July 1. This tax increase negatively impacted Mandalay's earnings by approximately $.07 per share in the quarter. Next year, the company expects the impact of this tax increase to be approximately $.20 per share.

In Detroit, MotorCity Casino (53.5% owned by Mandalay) generated $31.8 million in operating cash flow against $29.5 million in the quarter last year. And in Tunica County, Mississippi, the company's Gold Strike produced $7.1 million versus $5.6 million.

For the third quarter, Mandalay's operating cash flow was $152.0 million, even with the third 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.

During the quarter, the company repurchased 3.0 million shares of its stock at a cost of $92.7 million and has repurchased an additional 1.1 million shares to date in the fourth quarter. The company's remaining current buyback authorization is approximately 3.6 million shares (excluding those it is entitled to purchase under its equity forward agreement). Any additional share repurchases will continue to be made in accordance with the volume and other limitations of the SEC's Rule 10b-18.

Meanwhile, the company's convention center at Mandalay Bay will be completed on time to host its first show on January 3, 2003. The company began construction in the third quarter on its new tower of suites, which will be on line by the fourth quarter next year.

This press release contains "forward-looking statements" within the meaning of the federal securities law, including statements concerning the company's anticipated share repurchases and its current construction projects. The forward-looking statements in this press release involve risks and uncertainties which could cause actual results to differ materially from those expressed in or implied by the statements herein. Additional information concerning potential factors that could affect the company's future financial results is included under the caption "Factors that may Affect Our Future Results" in Item 1 of the company's annual report on Form 10-K for the year ended January 31, 2002.

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          Nine Months Ended
                                October 31,                 October 31,
                              2002          2001         2002          2001

    Revenues              $614,267      $609,365    $1,878,256   $1,922,640
    Costs and expenses     496,636       508,124     1,490,476    1,571,266
    Preopening expense       1,248           892         3,265        1,381
    Writeoff of
     intangible asset           --            --        13,000           
    Income from
     operations            116,383       100,349       371,515      349,993
    Interest expense       (48,336)      (56,797)     (161,526)    (171,472)
    Other income
     (expense)              (2,071)          995        (1,481)       1,901
    Minority interest      (13,401)       (8,170)      (29,274)     (20,442)
    Income before
     income tax             52,575        36,377       179,234      159,980
    Income tax expense      19,355        13,066        65,960       58,780
    Income before
     cumulative effect
     of a change in
     accounting
     principle              33,220        23,311       113,274      101,200
    Cumulative effect
     of a change in
     accounting principle
     for goodwill               --            --        (1,862)          
    Net income             $33,220       $23,311      $111,412     $101,200
    Basic earnings
     per share               $0.49         $0.33         $1.63        $1.38
    Diluted earnings
     per  share              $0.47         $0.32         $1.56        $1.35
    Average shares
     outstanding
     (basic)            68,259,382    70,421,426    68,419,837   73,493,086
    Average shares
     outstanding
     (diluted)          71,117,470    71,745,131    71,441,024   75,114,176
Finance Finance

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.