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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, 2003

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 14, 2004, 1,775,053 shares of the issuer's classes of common stock, par value of $.001 per share, were outstanding.


TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION
  Item1. Financial Statements
    Consolidated Balance Sheets
    Consolidated Statements 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
EXHIBITS

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

  November 30,   February 28,
  2003   2003
  (Unaudited)    
Assets        
Current assets:        
  Cash and cash equivalents    $             80,703    $           247,129
  Finance receivables, net              1,840,784              2,540,340
  Management fee receivables, net              1,182,060              1,058,188
  Other current assets                   92,496                 138,694
Total current assets              3,196,043              3,984,351
       
Property and equipment:        
  Property and equipment, at cost              1,279,280              1,116,109
  Less accumulated depreciation and amortization                 603,527                 447,809
                675,753                 668,300
       
Other assets:        
  Real estate held for development or sale              1,418,128                 951,358
  Mortgage and note receivable                 946,732                 946,732
  Loans receivable                 237,176                 237,176
  Investment in unconsolidated subsidiaries                   50,000                 103,951
  Deferred tax asset, net                   90,000                   90,000
  Other                   75,065                   93,975
Total other assets              2,817,101              2,423,192
       
Total assets    $        6,688,897    $        7,075,843
       

 

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


MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

  November 30,   February 28,
  2003   2003
  (Unaudited)    
Liabilities and Stockholders' Equity        
Current liabilities:        
  Accounts payable and accrued expenses    $           356,813    $           365,156
  Current portion of notes payable              1,054,181                 758,884
  Income taxes payable                     7,250                     3,507
Total current liabilities              1,418,244              1,127,547
       
Other liabilities:        
  Notes payable                 291,133                 274,682
  Due to co-investors                 138,820                            -
  Other                   12,000                   28,500
Total other liabilities                 441,953                 303,182
       
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            (1,105,882)               (289,468)
             4,864,338              5,680,752
  Less treasury stock, at cost - 24,947 shares at November 30, 2003        
    and February 28, 2003                 (40,638)                 (40,638)
  Total stockholders' equity              4,823,700              5,640,114
       
Total liabilities and stockholders' equity    $        6,688,897    $        7,075,843
       

 

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


MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

 Three months ended    Nine months ended
November 30,   November 30,
2003   2002   2003   2002
Revenues              
  Income from the purchase