Magna Entertainment (MIEC) - Results for the Q2 and 6 months ended 6/30/00


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                                    Second Quarter          Six Months
                                   Ended(1) June 30,     Ended(1) June 30,
                                    2000       1999       2000       1999
                                    ----       ----       ----       ----
       Revenue                    $ 53,828   $ 20,795   $134,570   $ 60,702

       Earnings Before Interest,
        Taxes, Depreciation
        and Amortization          $  9,132   $    583   $ 35,566   $ 18,679

       Net Income                 $  2,752   $ (1,235)  $ 14,732   $  8,090

       Fully diluted
        earnings per share        $   0.03   $  (0.02)  $   0.18   $   0.10
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    (1)  All amounts are reported in millions of U.S. dollars, except per
         share figures.




    Earnings (loss) per share of
     Class A Subordinate Voting Stock,
     Class B Stock or Exchangeable
     Share:
          Basic                           $ 0.03  $(0.02)   $ 0.18   $ 0.10
          Diluted                         $ 0.03  $(0.02)   $ 0.18   $ 0.10
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    Average number of shares of Class
     A Subordinate Voting Stock, Class
     B Stock and Exchangeable
     Shares (in thousands):
          Basic                           80,466   78,535   80,377   78,535
          Diluted                         80,466   78,535   80,377   78,535
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    MAGNA ENTERTAINMENT CORP.
    CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
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    (Unaudited)
    (United States dollars in thousands)
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                                             Three months      Six months
                                                ended             ended
                                            June     June     June     June
                                             30,      30,      30,      30,
                                            2000     1999     2000     1999
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    Cash provided from (used for):

    OPERATING ACTIVITIES
    Net income                             2,752  (1,235)   14,732    8,090
    Items not involving current
     cash flows                            2,304    1,831    7,302    3,724

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                                           5,056      596   22,034   11,814
    Changes in non-cash items related
     to operations                       (2,671) (13,652) (25,951) (10,442)

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    Net cash provided from (used
    for) Operating Activities              2,385 (13,056)  (3,917)    1,372
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    INVESTMENT ACTIVITIES
    Acquisition of business                    -  (6,375)  (1,770)  (6,375)
    Real estate property and fixed
     asset additions                     (6,381)  (5,348)  (8,767)  (7,158)
    Proceeds on sale of real estate        8,269        -    8,269        -
    Proceeds (cost) on real estate
     sold to Magna                         6,147        -    6,147        -
    Other assets disposals
     (additions)                           1,049        -    1,749        -

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        Net cash provided from (used
         for) Investing Activities         9,084 (11,087)    5,628 (13,533)
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    FINANCING ACTIVITIES
    Increase (decrease) in bank
     indebtedness                          1,498 (12,722)  (2,056)  (2,047)
    Repayment of long-term debt          (2,857)     (60)  (6,767)    (104)
    Issue of Class A Subordinate
     Stock                                     -        -    1,846        -
    Contributed capital, net of tax        1,352        -    1,352        -
    Increase in note payable to Magna          -   23,869        -   24,346
    Net contribution by Magna                  -        -        - (12,120)

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    Net cash provided from (used
     for) Financing Activities               (7)   11,087  (5,625) (10,075)
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    Effect of exchange rate changes
     on cash and cash equivalents             14      (1)     (55)      (7)

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    Net increase (decrease) in cash and
     cash equivalents during the period   11,476 (13,693)  (3,969)  (2,093)
    Cash and cash equivalents,
     beginning of period                  35,215   29,103   50,660   17,503

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    Cash and cash equivalents, end of
     period                               46,691   15,410   46,691   15,410

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    MAGNA ENTERTAINMENT CORP.
    CONDENSED CONSOLIDATED BALANCE SHEETS
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    (Unaudited)
    (United States dollars in thousands)
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                                                        June     December
                                                         30,        31,
                                                        2000       1999
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                                   ASSETS
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    Current assets:
      Cash and cash equivalents                        46,691     50,660
      Restricted cash                                   6,915      7,752
      Accounts receivable                              32,032     25,887
      Prepaid expenses and other                        4,337      3,931
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                                                       89,975     88,230
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    Real estate properties and fixed assets, net      557,356    564,789
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    Other assets, net                                  97,559    100,967
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    Deferred income taxes                               6,367      6,367
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                                                      751,257    760,353
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                    LIABILITIES AND SHAREHOLDERS' EQUITY
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    Current liabilities:
      Bank indebtedness                                 5,079      7,259
      Accounts payable and other liabilities           44,909     66,151
      Income taxes payable                             12,131      7,554
      Long-term debt due within one year               12,919     19,119
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                                                       75,038    100,083
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    Long-term debt                                     24,478     19,506
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    Other long-term liabilities                           437        494
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    Deferred income taxes                              92,616     93,183
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    Shareholders' equity:
    Capital stock issued and outstanding -
      Class A Subordinated Voting Stock                85,310     11,500
      Exchangeable Shares                              73,398    110,000
      Class B Stock                                   394,093    429,455
    Contributed surplus                                 1,352          -
    Retained earnings (deficit)                        12,301    (2,431)
    Accumulated comprehensive loss                    (7,766)    (1,437)
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                                                      558,688    547,087
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                                                      751,257    760,353
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