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 August 31, 2004

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 October 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 4. Submission of Matters to a Vote of Security Holders
  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

  August 31,   February 29,
  2004   2004
  (unaudited)    
Assets        
Current assets:        
  Cash and cash equivalents    $           237,437    $             12,992
  Other current assets                   14,779                   40,260
  Assets of discontinued operations              2,202,243              3,470,793
Total current assets              2,454,459              3,524,045
       
Property and equipment:        
  Property and equipment, at cost                   49,710                   41,365
  Less accumulated depreciation and amortization                   35,643                   33,494
                  14,067                     7,871
       
Other assets:        
  Real estate held for development or sale                 870,089              1,334,384
  Mortgage and note receivable - related party                 946,732                 946,732
  Deferred tax asset, net                   90,000                   90,000
Total other assets              1,906,821              2,371,116
       
Total assets    $        4,375,347    $        5,903,032

 

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


MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

  August 31,   February 29,
  2004   2004
  (unaudited)    
Liabilities and Stockholders' Equity        
Current liabilities:        
  Accounts payable and accrued expenses    $           322,173    $           163,334
  Current portion of notes payable, including amounts payable to related        
   parties of $25,000 at August 31, 2004 and $50,000 at February 29, 2004                 950,000                 972,956
  Income taxes payable                     2,783                     2,858
  Liabilities of discontinued operations                 295,318                 314,034
Total current liabilities              1,570,274              1,453,182
       
Other liabilities:        
  Notes payable                            -                   88,997
  Due to co-investors                 153,520                 147,763
  Other                            -                     6,000
Total other liabilities                 153,520                 242,760
       
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            (3,278,029)            (1,722,492)
             2,692,191              4,247,728
  Less treasury stock, at cost - 24,947 shares                 (40,638)                 (40,638)
  Total stockholders' equity              2,651,553              4,207,090
       
Total liabilities and stockholders' equity    $        4,375,347    $        5,903,032

 

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


MFC DEVELOPMENT CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

 Three months ended     Six months ended 
August 31,   August 31,
2004   2003   2004   2003
Revenues