MGM Resorts
MGM
#1986
Rank
$10.25 B
Marketcap
$37.49
Share price
3.34%
Change (1 day)
8.45%
Change (1 year)
MGM Resorts International is an American company based in Las Vegas that operates hotels and casinos.

MGM Resorts - 10-Q quarterly report FY


Text size:
UNITED STATES
SECURITIES & EXCHANGE COMMISSION
Washington, D.C. 20549

----------------------------------

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

For the quarterly period ended March 31, 1996
-------------------------------------------------

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

For the Transition period from - to -
---------------------- -----------------------

Commission File Number: 0-16760
-------------------------------------------------------

MGM GRAND, INC.
- - ------------------------------------------------------------------------------
(Exact name of registrant as specified in its charter)

Delaware 88-0215232
------------------------------- ----------------------------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

3799 Las Vegas Boulevard South, Las Vegas, Nevada 89109
- - -------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)

(702) 891-3333
- - -------------------------------------------------------------------------------
(Registrant's telephone number, including area code)

- - -------------------------------------------------------------------------------
(Former name, former address and former fiscal year,
if changed since last report)

Indicate by check mark whether the 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. [X] Yes [ ] No

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.


Class Outstanding at May 10, 1996
------------------------------- -----------------------------
Common Stock, $.01 par value 49,125,578 shares
MGM GRAND, INC. AND SUBSIDIARIES

FORM 10-Q

INDEX
<TABLE>
<CAPTION>
Page No.
--------
<S> <C> <C>
Part I. FINANCIAL INFORMATION
Item 1. Financial Statements

Condensed Consolidated Statements of
Operations for the three months ended
March 31, 1996 and March 31, 1995........................ 1

Condensed Consolidated Balance Sheets at
March 31, 1996 and December 31, 1995..................... 2

Condensed Consolidated Statements of Cash Flows
for the three months ended March 31, 1996 and
and March 31, 1995....................................... 3

Notes to Condensed Consolidated Financial
Statements............................................... 4-9

Item 2. Management's Discussion and Analysis of Financial
Conditions and Results of Operations..................... 10-14


PART II. OTHER INFORMATION........................................ 15
</TABLE>
MGM GRAND, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except share data)
(Unaudited)

<TABLE>
<CAPTION>

Three Months Ended
----------------------------
March 31, March 31,
1996 1995
--------- ----------
<S> <C> <C>
REVENUES:
Casino $130,256 $ 91,326
Room 43,801 38,891
Food and beverage 20,094 22,795
Entertainment, retail and other 29,109 22,649
-------- --------
223,260 175,661
Less: promotional allowances 13,956 13,776
-------- --------
209,304 161,885
-------- --------
EXPENSES:
Casino 56,330 49,732
Room 11,782 10,825
Food and beverage 12,273 14,712
Entertainment, retail and other 22,621 19,009
Provision for doubtful accounts
and discounts 15,626 8,176
General and administrative 24,722 24,528
Depreciation and amortization 15,216 12,570
-------- --------
158,570 139,552
-------- --------
OPERATING PROFIT BEFORE
CORPORATE EXPENSE 50,734 22,333
CORPORATE EXPENSE 1,511 2,027
-------- --------
OPERATING INCOME 49,223 20,306
-------- --------
OTHER INCOME (EXPENSE):
Interest income 1,581 548
Interest expense, net of
amounts capitalized (15,797) (15,329)
Other, net (479) --
-------- --------
(14,695) (14,781)
-------- --------
INCOME BEFORE PROVISION FOR
INCOME TAXES 34,528 5,525
Provision for income taxes -- --
-------- --------
NET INCOME $ 34,528 $ 5,525
======== ========
PER SHARE OF COMMON STOCK:
Net income $ 0.70 $ 0.11
======== ========
Weighted average shares
outstanding (000's) 49,604 48,555
======== ========
</TABLE>

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

-1-
MGM GRAND, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(in thousands, except share data)
(Unaudited)

ASSETS

<TABLE>
<CAPTION>
March 31, December 31,
1996 1995
---------- ------------
<S> <C> <C>
CURRENT ASSETS:
Cash and cash equivalents $ 183,580 $ 110,017
Accounts receivable, net 52,719 78,559
Prepaid expenses 16,311 12,657
Inventories 10,662 10,982
Notes receivable 247 529
---------- ----------
Total current assets 263,519 212,744
---------- ----------
PROPERTY AND EQUIPMENT, NET 903,641 903,906
OTHER ASSETS:
Investments in unconsolidated affiliates 54,552 53,611
Deposits 15,366 16,340
Excess of purchase price over fair market
value of net assets acquired, net 40,390 40,662
Other assets, net 57,403 54,959
---------- ----------
Total other assets 167,711 165,572
---------- ----------
$1,334,871 $1,282,222
========== ==========

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Accounts payable $ 16,841 $ 20,746
Current obligation, capital leases 2,772 2,170
Accrued interest on long term debt 23,421 9,368
Other accrued liabilities 93,782 87,146
---------- ----------
Total current liabilities 136,816 119,430
---------- ----------

DEFERRED REVENUES 9,783 8,568
DEFERRED INCOME TAXES -- 8,134
LONG TERM OBLIGATION, CAPITAL LEASES 9,613 10,443
LONG TERM DEBT 555,131 551,099
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Common stock ($.01 par value,
75,000,000 shares authorized,
49,085,078 and 48,774,856 shares issued) 491 488
Capital in excess of par value 626,990 623,489
Note receivable from stock sale (5,000) (10,000)
Retained earnings (deficit) 4,043 (30,485)
Currency translation adjustment (2,996) 1,056
---------- ----------
Total stockholders' equity 623,528 584,548
---------- ----------
$1,334,871 $1,282,222
========== ==========
</TABLE>

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

-2-
MGM GRAND, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)
(Unaudited)

<TABLE>
<CAPTION>
March 31,
-----------------------
1996 1995
---------- ----------
<S> <C> <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income $ 34,528 $ 5,525
Adjustments to reconcile net income to
net cash from operating activities:
Amortization of debt offering costs 754 401
Depreciation and amortization 15,243 12,595
Provision for doubtful accounts and discounts 15,626 8,176
Change in assets and liabilities:
Accounts receivable 10,214 (2,069)
Inventories 230 651
Prepaid expenses (3,654) (3,326)
Deferred income taxes (12,318) --
Accounts payable, accrued liabilities
and other 18,567 (14,266)
Currency translation adjustment (21) --
-------- --------
Net cash from operating activities 79,169 7,687
-------- --------
CASH FLOWS FROM FINANCING ACTIVITIES:
Purchases of property and equipment (14,120) (12,426)
Dispositions of property and equipment, net 277 135
Note receivable 282 9,285
Deposits and other assets, net (549) (59,945)
-------- --------
Net cash from investing activities (14,110) (62,951)
-------- --------
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowing under line of credit 2,294 8,000
Repayment of line of credit (2,294) --
Issuance of common stock 8,504 760
-------- --------
Net cash from financing activities 8,504 8,760
-------- --------
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 73,563 (46,504)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 110,017 75,859
-------- --------
CASH AND CASH EQUIVALENTS AT END OF PERIOD $183,580 $ 29,355
======== ========
</TABLE>

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

-3-
MGM GRAND, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Note 1. Organization and Basis of Presentation

MGM Grand, Inc. (the "Company") is a Delaware corporation, incorporated on
January 29, 1986. As of March 31, 1996, approximately 72.5% of the outstanding
shares of the Company's common stock were owned by Kirk Kerkorian and Tracinda
Corporation ("Tracinda"), a Nevada corporation wholly-owned by Kirk Kerkorian.

Through its wholly-owned subsidiary, MGM Grand Hotel, Inc. ("MGM Grand
Hotel") the Company owns and operates MGM Grand Hotel/Casino ("MGM Grand Las
Vegas"), a fully integrated hotel/casino and entertainment complex in Las Vegas,
Nevada. MGM Grand Las Vegas commenced operations on December 18, 1993.

Through its wholly-owned subsidiary, MGM Grand Australia Pty Ltd., the
Company owns and operates the MGM Grand Diamond Beach Hotel/Casino ("MGM Grand
Australia"), a hotel/casino resort in Darwin, Australia. MGM Grand Australia
commenced operations on September 7, 1995, the date of acquisition.

On December 28, 1994, the Company and Primadonna Resorts, Inc.
("Primadonna") executed definitive agreements for the formation of New York-New
York Hotel, LLC ("NYNY"), a 50% joint venture between the Company and
Primadonna. The project is located on 20 acres at one of the busiest
intersections in Nevada, the northwest corner of Tropicana Avenue and Las Vegas
Boulevard across from MGM Grand Las Vegas. Groundbreaking occurred on March 30,
1995. The plans for NYNY call for the destination resort to include a 2,035-room
hotel and casino, themed entertainment attractions and restaurants and retail
outlets at an approximate cost of $460,000,000, including land, construction and
preopening costs, and capitalized interest. The Company and Primadonna will
jointly and equally own, develop and operate NYNY. Completion is scheduled for
December 1996.

The Company and Bally's Las Vegas jointly own and operate an elevated
monorail linking MGM Grand Las Vegas with the corner of Flamingo Road and the
Las Vegas Strip. The monorail is a one-mile, high-capacity, transit-grade
system, and costs are shared equally with Bally's Las Vegas.

Certain information and footnote disclosures normally included in
financial statements prepared in accordance with generally

4
MGM GRAND, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS--(Continued)

Note 1. Organization and Basis Presentation (continued)

accepted accounting principles have been condensed or omitted. These condensed
consolidated financial statements should be read in conjunction with the
consolidated financial statements and notes thereto included in the 1995 Annual
Report included in Form 10-K.

In the opinion of the Company, the accompanying unaudited condensed
consolidated financial statements contain all adjustments (which include only
normal recurring adjustments) necessary to present fairly the financial position
as of March 31, 1996, and the results of operations for the three month periods
ended March 31, 1996 and March 31, 1995. The results of operations for such
periods are not necessarily indicative of the results to be expected for the
full year.

Certain reclassifications have been made to prior period financial
statements to conform with the 1996 presentation.

Note 2. Statements of Cash Flows

For the three months ended March 31, 1996 and March 31, 1995, cash
payments made for interest were $2,066,000 and $529,000, respectively.

Cash payments made for state and federal taxes for the three months ended
March 31, 1996 and March 31, 1995 were $2,027,000 and $500,000, respectively.

Note 3. Long Term Debt and Notes Payable

Long term debt consisted of the following (in thousands):

<TABLE>
<CAPTION>
March 31, December 31,
1996 1995
-------------- ---------------
<S> <C> <C>
11-3/4% First Mortgage Notes
due May 1, 1999 $220,000 $220,000
12% First Mortgage Notes
due May 1, 2002 253,000 253,000
Australian Hotel/Casino Loan 82,131 78,099
-------- --------
$555,131 $551,099
======== ========
</TABLE>

-5-
MGM GRAND, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS--(Continued)

Note 3. Long Term Debt and Notes Payable (continued)

Total interest incurred for the first three months of 1996 and 1995 was
$16,914,000 and $15,329,000, respectively, of which $1,117,000 was capitalized
in the 1996 period, related to construction of the Company's joint venture
project NYNY. No interest was capitalized in the first quarter of
1995.

The Company has a $60,000,000 line of credit with several banks for MGM
Grand Hotel. No amounts were outstanding under the line of credit during the
three months ended March 31, 1996, and $8,000,000 was outstanding as of March
31, 1995.

The First Mortgage Notes Indenture and the Bank Line of Credit contain
provisions which generally limit dividend and other restricted payments by MGM
Grand Hotel to the Company unless (1) no default shall have occurred thereunder,
(2) the consolidated net worth of MGM Grand Hotel is greater than $415,000,000,
(3) MGM Grand Hotel meets its indebtedness tests and (4) such dividends and
other restricted payments do not exceed the sum of $25,000,000 plus 50% of
cumulative consolidated net income.

The Australian bank facility provides a total availability of
approximately $82,131,000 (AUS$105,000,000) and includes funding for general
corporate purposes. Interest on the facility is based on the bank reference rate
or eurodollar rate. The loan agreement contains various restrictive covenants on
the Company and MGM Grand Australia, including the maintenance of certain
financial ratios and limitations on additional debt, dividends, and disposition
of assets. It also restricts acquisitions and similar transactions. The
indebtedness has been wholly guaranteed by the Company and matures in December
2000.

MGM Grand Australia has a $15,644,000 (AUS$20,000,000) uncommitted standby
line of credit, with a funding period of 91 days for working capital purposes.
During the three months ended March 31, 1996, $2,294,000 was borrowed and repaid
under the bank facility.

On September 20, 1995 NYNY, a joint venture between the Company and
Primadonna Resorts, Inc. (see Note 1) completed its bank financing for up to
$225,000,000. The non-revolving construction line of credit converts to a
reducing revolver upon completion of construction and commencement of
operations. The Company and Primadonna Resorts, Inc. (the "Partners") have
guaranteed completion of the project as a condition to facility availability,
and have executed a joint and

-6-
MGM GRAND, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS--(Continued)

Note 3. Long Term Debt and Notes Payable (continued)

several unlimited Keep-Well Agreement. The agreement provides that in the event
of insufficient bank loan ratios by NYNY, the Partners will make cash infusions
which are sufficient to bring NYNY into compliance with covenants.

Note 4. Issuance of Common Stock

On May 24, 1995, the Company and MGM Grand Hotel, Inc. entered into a
Promotion agreement with Don King Productions, Inc. ("DKP"), pursuant to which,
among other things: (i) MGM Grand Las Vegas will have the exclusive right to
present six of Mike Tyson's first seven fights; (ii) MGM Grand Hotel made
a non-interest bearing working capital advance of $15,000,000 to DKP, to be
repaid on January 25, 1998; (iii) the Company sold DKP 618,557 treasury shares
of the Company's common stock for $15,000,000, evidenced by a non-interest
bearing promissory note to be repaid in three $5,000,000 installments out of the
proceeds of each of the first three Tyson fights which occur in the MGM Grand
Garden or at another site selected by MGM Grand Hotel; (iv) the Company
guaranteed to DKP that the market value of the shares will equal or exceed
$30,000,000 ($48.50 per share) as of January 25, 1998; and (v) the Company and
DKP entered into security agreements and a registration rights agreement with
respect thereto. The remaining balance outstanding of $5,000,000 on the
non-interest bearing promissory note is reflected as a note receivable from
stock sale and is included in stockholders' equity.

Note 5. Earnings per Share

Earnings per share is based on the weighted average number of shares of
common stock and common stock equivalents, if dilutive, outstanding during each
period (49,604,127 and 48,554,545 shares) for the three month periods ended
March 31, 1996 and 1995, respectively.

Note 6. Income Taxes

The Company accounts for income taxes according to Statement of Financial
Accounting Standard No. 109, "Accounting for income Taxes" ("SFAS 109"). SFAS
109 requires the recognition of deferred tax assets, net of applicable reserves,
related to net operating loss carryforwards and certain temporary differences.
The standard requires recognition of a deferred tax asset to the extent that
realization of such asset is more likely than not. Otherwise, a valuation
allowance is applied. As of March 31, 1996, the Company determined that
$4,741,000 of deferred tax assets did not satisfy

-7-
MGM GRAND, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS--(Continued)

Note 6. Income Taxes (continued)

the recognition criteria set forth in the standard. Accordingly, valuation
allowance was recorded for the deferred tax assets.

The provision (benefit) for income taxes for the quarters ended March 31,
1996 and 1995, is as follows (in thousands):
<TABLE>
<CAPTION>
March 31,
------------------------------
1996 1995
------- ----------
<S> <C> <C>
Current-Federal......................... $ 9,811 $ --
Deferred-Federal........................ (9,811) --
------- ----------
Total.............................. $ -- $ --
======= ==========
</TABLE>

Reconciliation of the income tax rate and the Company's effective tax rate
is as follows:
<TABLE>
<CAPTION>
March 31,
---------------------------
1996 1995
------ ------
<S> <C> <C>
Effective income tax rate........... 35.0% 35.0%
Other............................... 1.5 --
Reduction in valuation allowance.... (36.5) (35.0)
------ ------
Effective tax rate.................. -- % -- %
====== ======
</TABLE>

As of March 31, 1996 and December 31, 1995, after having given effect to
SFAS 109, the major tax-effected components of the Company's net deferred tax
liability are as follows (in thousands):
<TABLE>
<CAPTION>
March 31, December 31,
1996 1995
--------- -----------
<S> <C> <C>
DEFERRED TAX ASSETS--FEDERAL............ $ 71,533 $ 71,850
Less: Valuation allowance........... (4,741) (18,013)
-------- --------
Net deferred tax assets............. 66,792 53,837

DEFERRED TAX LIABILITIES............... (62,608) (61,971)
-------- --------
NET DEFERRED TAX ASSET (LIABILITY)..... 4,184 (8,134)
======== ========
</TABLE>

The net deferred tax asset at March 31, 1996, is included in other assets
in the accompanying condensed consolidated balance sheets.

-8-
MGM GRAND, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS--(Continued)

Note 6. Income Taxes (continued)

At March 31, 1996, the Company had a net operating loss carryforward for
income tax purposes of approximately $95,100,000 which expires in different
periods through 2010, General Business Credit carryovers of $2,400,000 which
expires in different periods through 2010, and an Alternative Minimum Tax credit
carryover of $12,000,000 which does not expire.

-9-
MGM GRAND, INC. AND SUBSIDIARIES

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations

This Form 10-Q contains forward-looking statements within the meaning of
section 27a of the Securities Act of 1933, as amended. Actual results could
differ materially from those projected in the forward-looking statements.

Results of Operations

The Company, through its wholly-owned subsidiaries, owns and operates the
MGM Grand Hotel/Casino ("MGM Grand Las Vegas") in Las Vegas, Nevada which
commenced operations on December 18, 1993, and the MGM Grand Australia
Hotel/Casino ("MGM Grand Australia"), which was acquired on September 7, 1995.
<TABLE>
<CAPTION>
Three Months Ended
March 31,
---------------------------
1996 1995
----------- -----------
(In thousands)
<S> <C> <C>
Operating revenues:
MGM Grand Las Vegas......................... $ 200,782 $ 161,961
MGM Grand Australia......................... 8,797 --
Eliminations................................ $ (275) (76)
--------- ---------
$ 209,304 $ 161,885
========= =========
Operating income:
MGM Grand Las Vegas......................... $ 52,546 $ 22,333
MGM Grand Australia......................... (1,812) --
--------- ---------
50,734 22,333
Corporate expense........................... (1,511) (2,027)
--------- ---------
49,223 20,306

Interest income................................ 1,581 548
Interest expense, net.......................... (15,797) (15,329)
Other, net..................................... (479) --
Provision for income taxes..................... -- --
--------- ---------
Net income..................................... $ 34,528 $ 5,525
========= =========
</TABLE>
-10-
MGM GRAND, INC. AND SUBSIDIARIES

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations
(Continued)

Quarter versus Quarter

Net revenues for the first quarter of 1996 were $209,304,000, representing
an increase of $47,419,000 (29.3%), compared with $161,885,000 during the same
period in the prior year. The significant improvement for the first quarter of
1996 over the prior year period reflects the Company's emphasis on building the
national customer base and improvement in customer mix, while continuing to
reduce revenue volatility.

Casino revenues for the first quarter of 1996 were $130,256,000,
representing an increase of $38,930,000 (42.6%) when compared with $91,326,000
during the same period in the prior year. The increase was primarily due to MGM
Grand Las Vegas casino revenues of $122,747,000 for the first quarter of 1996
which increased $31,421,000 (34.4%), compared with $91,326,000 during the same
period in the prior year. The increase was attributable to improved overall
volume and win percentages for table games and slots, partially offset by a
lower win in Baccarat as a result of a decreased volume when compared with the
prior year. As a result of management's more prudent approach to high-end gaming
and renewed focus on middle market customer growth, the volatile effects of
liberal casino policies with respect to high-end gaming which reduced hold
percentages and significantly suppressed the 1995 first quarter results, have
not affected the 1996 first quarter. MGM Grand Australia reported casino
revenues for the period of $7,509,000 (data for the prior year period before the
September 1995 acquisition of MGM Grand Australia is not applicable). MGM Grand
Australia was under renovation and construction for much of the quarter, which
adversely affected revenues. In addition, casino revenues at MGM Grand Australia
were adversely impacted by abnormally low win percentages. The Company is
implementing revenue enhancement, cost containment and volatility reduction
programs at MGM Grand Australia similar to those adopted at MGM Grand Las Vegas.

Room revenues of $43,801,000 for the first quarter of 1996 increased
$4,910,000 (12.6%), compared with $38,891,000 in the prior period. MGM Grand Las
Vegas room revenues were $43,523,000, an increase of $4,605,000 (11.8%) when
compared with $38,918,000 in the same period of the prior year. The increase was
principally due to an improved occupancy of 93.3% and room rate of $103 in the
quarter of 1996, compared with 87.5% and $99, respectively, in the same period
of the prior year. MGM Grand Australia reported room revenues of $323,000 on a
hotel occupancy of 54.6% for the first quarter of 1996, reflecting the effects
of the renovation and construction, and the lower occupancy of the "wet"
season.

Food and beverage revenues were $20,094,000 in the first quarter of 1996,
representing a decrease of $2,701,000 (11.8%),

-11-
MGM GRAND, INC. AND SUBSIDIARIES

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations
(Continued)

Quarter versus Quarter (continued)

compared with $22,795,000 in the first quarter of the prior year. The decrease
in the first quarter of 1996 was due to the outsourcing of three restaurants to
premiere operators in the third and fourth quarters of 1995. MGM Grand Australia
reported food and beverage revenues of $1,243,000 for the first quarter of 1996.

Entertainment, retail and other revenues were $29,109,000 for the first
quarter of 1996, representing an increase of $6,460,000 (28.5%) when compared
with $22,649,000 in the first quarter of 1995. The increase in revenues for the
first quarter of 1996 was largely due to the EFX production show which commenced
in late March 1995. Additionally, revenues increased as a result of the Star
Lane Shops retail mall, which was not operational in the first quarter of the
prior year, and lease income from the previously noted outsourcing of three
restaurants in the third and fourth quarters of 1995. The overall increase in
revenue was partially offset by reduced revenues at the Theme Park as a result
of both a drop in attendance and reduced ticket prices, and a decrease in
revenues from the MGM Grand Garden which held three events in the first quarter
of 1996, compared with eight events in the prior year's quarter.

Operating expense was $158,570,000 in the first quarter of 1996,
representing an increase of $19,018,000 (13.6%) when compared with $139,552,000
in the first quarter of 1995. The overall increase was primarily attributable to
higher casino taxes as a result of the improved gaming activity, increased
casino marketing costs for special events, increased room department payroll
costs associated with the increased occupancy in the first quarter of 1996, and
operating costs of EFX and the Star Lane Shops retail mall, which opened during
March 1995 and September 1995, respectively. Additionally, the provision for
doubtful accounts and discounts increased by $7,450,000. Depreciation and
amortization increased in the current quarter due to the addition of EFX
equipment and the Star Lane Shops retail mall, as well as other asset additions,
which were not fully depreciated in the 1995 period. Such expense increases were
partially offset by decreases in costs resulting from the effects of the
restructuring plan and the continuing cost containment efforts.

Operating income was $49,223,000 for the quarter ended March 31, 1996
representing an increase of $28,917,000 (142.2%) over $20,306,000 for the same
period in 1995. MGM Grand Las Vegas operating income was $52,546,000 for the
first quarter of 1996 representing an increase of $30,214,000 (135.3%) from
$22,332,000 in the prior year's quarter. MGM Grand Australia incurred an
operating loss for the period of $1,812,000.

-12-
MGM GRAND, INC. AND SUBSIDIARIES

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations
(Continued)

Quarter versus Quarter (continued)

Corporate and other expenses decreased to $1,511,000 in the first quarter
of 1996, compared with $2,027,000 in the same period of 1995, primarily
attributable to a reduction of amortization related to the Don King Productions,
Inc., boxing agreement.

Interest income of $1,581,000 for the period ended March 31, 1996,
increased by $1,033,000 from $548,000 in the first quarter of 1995. The increase
was attributable to higher invested cash balances at MGM Grand Las Vegas during
the first quarter of 1996 reflecting the strong operating activity and increased
collections on casino receivables, when compared with the lower cash balances in
the prior year.

Interest expense in the first quarter of 1996 of $15,797,000 (net of
capitalized interest) increased slightly by $468,000, compared with $15,329,000
in the same period of 1995. The increase in the first quarter of 1996 was
primarily due to interest of $1,820,000 related to the MGM Grand Australia bank
loan, which was not outstanding during the same period of 1995, partially offset
by capitalized interest of $1,117,000 for the New York-New York construction
project. Additional interest expense was incurred in the first quarter of 1995
as a result of $8,000,000 outstanding on the MGM Grand Las Vegas bank line of
credit which had been repaid by the first quarter of 1996.

Income tax provision has not been recorded due to utilization of tax
benefits not realized in prior years, which have offset any provision for the
current period.

-13-
MGM GRAND, INC. AND SUBSIDIARIES

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations
(Continued)

Liquidity and Capital Resources

As of March 31, 1996 and December 31, 1995, the Company held cash and cash
equivalents of $183,580,000 and $110,017,000, respectively. Cash provided by
operating activities for the first three months of 1996 was $79,169,000 when
compared with $7,687,000 for the first three months of 1995.

Capital expenditures during the first three months of 1996 were
$14,120,000, consisting primarily of $8,029,000 related to MGM Grand Las Vegas
general property improvements, and $5,994,000 at MGM Grand Australia for the
renovation program which includes enhanced guest accommodations, public
areas, and other property improvements.

On May 6, 1996, MGM Grand Las Vegas announced details of a 30-month,
$250,000,000 Master Plan designed to transform the facility into "The City of
Entertainment", thus creating additional exciting food, beverage,
entertainment and retail venues. The Plan features a series of substantive
improvements and additions throughout its 112-acre destination resort property.
The Master Plan will unfold in four phases, and is scheduled to begin in June
1996. Details of the extensive renovation include refurbishment of the lion
entry, the porte cochere, casino areas, luxury suites, parking facilities, and
the theme park. In addition, new facilities include a convention center,
entertainment/retail complex, and a second porte cochere entrance. The Company
is evaluating the alternative use and/or disposition of certain existing assets,
which could be affected by implementation of the Master Plan. Although the
specific assets to be redeployed, or disposed of, in connection with the Master
Plan has not yet been determined, the write-down of the carrying value of such
assets is not currently expected to exceed $20,000,000.

The remaining expenditures for 1996 are expected to be approximately
$76,700,000, of which approximately $32,000,000 relate to MGM Grand Las Vegas
for general property improvements, and approximately $39,500,000 for the Master
Plan property renovation. MGM Grand Australia remaining capital expenditures for
1996 are expected to be approximately $5,200,000, related to the renovation
program and for general property improvements.

On September 20, 1995, bank financing of up to $225,000,000 was completed
by NYNY. The first draw down occurred on September 30, 1995, and as of March 31,
1996 $119,601,000 had been drawn down under the facility. Capital lease
financing of up to $60,000,000 is anticipated during 1996. The Company may
contribute additional equity for its share of the amount necessary to complete
the project. As a lender requirement for the project financing, both the Company
and Primadonna were required to enter into a joint and several completion
guarantee, as well as a Keep-Well Agreement (see Note 3).

In order to significantly lower the Company's cost of capital, enhance
financial flexibility and position the Company to finance its anticipated future
growth, MGM Grand has arranged for a new $500 million bank credit facility to
replace its existing high cost public debt. In May 1996, the Company received a
commitment from BA Securities, Inc., an affiliate of Bank of America N.T. & S.A.
("B of A"), to arrange for a new $500 million senior reducing revolving credit
facility as well as a commitment from B of A for a $125 million interim
facility. The Company plans to sell approximately 7,500,000 shares of Common
Stock (excluding Underwriter's option to purchase 1,125,000 shares of common
stock) in an underwritten public offering (the "Offering"). Based upon the
closing price of the common stock, as reported by the New York Stock Exchange on
May 13, 1996 ($41.00), it is anticipated that the net proceeds of the Offering
will be approximately $295.0 million ($339.4 million if the Underwriters' over-
allotment option is exercised in full).

The bank facilities will be used, together with cash on hand, and proceeds from
the Offering, to defease the outstanding secured debt obligations of MGM Grand
Hotel Finance Corp., a wholly owned subsidiary of the Company, which consists of
$220 million of 11 3/4% First Mortgage Notes due May 1, 1999 and $253 million of
12% First Mortgage Notes due May 1, 2002.

It is anticipated that the defeasance will result in an extraordinary charge of
approximately $37 million.

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MGM GRAND, INC. AND SUBSIDIARIES

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations
(Continued)

PART II. OTHER INFORMATION

None of the items 1 through 4 of Part II are applicable.

Item 5. Legal Proceedings

On April 5, 1996, a lawsuit was filed in the Superior Court of California,
County of Los Angeles by Sheldon Gordon and Randy Brant against the Company.
The suit alleges that the Company breached an oral joint venture agreement to
have real estate developers Gordon/Brant design and develop a retail and
entertainment center at the portion of the hotel/casino which fronts the Strip.
They are suing for $350,000 in costs advanced in anticipation of the project
being constructed, as well as damages of approximately $100,000,000 from lost
profits that would have resulted upon completion, and damage to their
reputations. Management believes that the claims are wholly without merit and
does not expect that the lawsuit will have a material adverse effect on the
Company's financial condition or results of operations.

Item 6. Exhibits and Reports on Form 8-K

a. Exhibits

10.1 Commitment letter for Interim Bank Financing dated May 13, 1996.
10.2 Commitment letter for Credit Facility dated May 13, 1996.

b. Reports on Form 8-K

none

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MGM GRAND, INC. AND SUBSIDIARIES

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


MGM GRAND, INC.
------------------------------
(Registrant)


/s/ Alejandro Yemenidjian
Date: May 10, 1996 ------------------------------
Alejandro Yemenidjian
President, Chief Operating
Officer, and Chief Financial
Officer
(principal financial officer)



/s/ Scott Langsner
Date: May 10, 1996 ------------------------------
Scott Langsner
Secretary/Treasurer
(principal accounting officer)

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