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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended November 30, 2002

Commission file number: 000-31667

MFC DEVELOPMENT CORP.
(Exact name of registrant as specified in its charter)

Delaware
(State of incorporation)
13-3579974
(I.R.S. Employer Identification No.)

271 North Avenue, Suite 520
New Rochelle, NY 10801

(Address of principal executive offices)

(914) 636-3432
(Telephone number)


Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes (X) No ( )

As of the close of business on January 13, 2003, 1,780,075 shares of the issuer’s classes of common stock, par value of $.001per share, were outstanding.


TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION
  Item1. Financial Statements
    Consolidated Balance Sheets (Unaudited)
    Consolidated Statement of Operations (Unaudited)
    Consolidated Statement of Stockholders’ Equity (Unaudited)
    Consolidated Statements of Cash Flows (Unaudited)
    Notes to Consolidated Financial Statements (Unaudited)
  Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
  Item 3. Quantitative and Qualitative Disclosures About Market Risk
  Item 4. Controls and Procedures
PART II – OTHER INFORMATION
  Item 6. Exhibits and Reports on Form 8-K
SIGNATURE
CERTIFICATION

 


PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS (UNAUDITED)

 

  November 30,   February 28,
  2002   2002
Assets        
Current assets:        
  Cash and cash equivalents    $     200,425    $   1,338,214
  Mortgage and notes receivable - current             34,036             31,822
  Finance and management receivables, net        5,436,019        4,136,126
  Other current assets           164,867           149,713
Total current assets        5,835,347        5,655,875
       
Property and equipment:        
  Property and equipment, at cost        1,026,566           790,169
  Less accumulated depreciation and amortization           405,522           298,545
          621,044           491,624
       
Other assets:        
  Real estate held for development and sale           843,537           625,713
  Mortgage and notes receivable           918,159           943,970
  Loans receivable           237,176           196,417
  Investments in unconsolidated subsidiaries           100,000                      -
  Other           165,480             61,769
Total other assets        2,264,352        1,827,869
       
Total assets    $   8,720,743    $   7,975,368
       

The accompanying notes are an integral part of these financial statements.


MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS (UNAUDITED)

 

  November 30,   February 28,
  2002   2002
Liabilities and stockholders' equity        
Current liabilities:        
  Accounts payable and accrued expenses    $     367,985    $     287,890
  Current portion of notes payable, including $25,000 at November 30,        
    2002 and $160,000 at February 28, 2002 payable to a related party           447,217           225,153
  Due to finance customers        2,005,580        1,697,879
  Income taxes payable               2,482               3,424
Total current liabilities        2,823,264        2,214,346
       
Other liabilities:        
  Notes payable, including $-0- at November 30, 2002 and $110,000        
    at February 28, 2002 payable to a related party           229,532           158,654
  Deferred income           850,000           850,000
  Other             33,000             45,000
Total other liabilities        1,112,532        1,053,654
       
Minority interest in subsidiary               5,000               5,000
       
Commitments and contingencies                      -                      -
       
Stockholders' equity:        
  Preferred stock - $.001 par value;        
    Authorized - 2,000,000 shares;        
    Issued and outstanding - 0 shares                      -                      -
  Common stock - $.001 par value;        
    Authorized - 40,000,000 shares;        
    Issued and outstanding -  1,800,000 shares               1,800               1,800
  Capital in excess of par value        5,968,420        5,968,420
  Accumulated deficit       (1,174,099)       (1,254,553)
       4,796,121        4,715,667
  Less treasury stock, at cost - 12,000 shares at November 30, 2002        
    and 10,000 shares at February 28, 2002            (16,174)            (13,299)
  Total stockholders' equity        4,779,947        4,702,368
       
Total liabilities and stockholders' equity    $   8,720,743    $   7,975,368
       

The accompanying notes are an integral part of these financial statements.


MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED)

 

Three months ended   Nine months ended
November 30,
 
November 30,
2002   2001   2002   2001
Revenues              
  Sale of real estate  $              -    $              -    $              -    $     50,000
  Gain on sale of real estate                  -         745,288                    -         745,288
  Rental income         25,802