Resource America, Inc. Reports Operating Results for the Third Fiscal Quarter Ended June 30, 2007


PHILADELPHIA, PA--(Marketwire - August 6, 2007) - Resource America, Inc. (NASDAQ: REXI) (the "Company") reported income from continuing operations of $6.0 million and $15.8 million for the third fiscal quarter and nine months ended June 30, 2007, respectively, as compared to $3.1 million and $13.4 million for the third fiscal quarter and nine months ended June 30, 2006, respectively, an increase of $2.8 million (91%) and $2.4 million (18%), respectively. Income from continuing operations per common share-diluted was $0.31 and $0.83 per common share for the third fiscal quarter and nine months ended June 30, 2007, respectively, as compared to income from continuing operations per common share-diluted of $0.16 and $0.70 per common share for the third fiscal quarter and nine months ended June 30, 2006, respectively, an increase of $0.15 (94%) and $0.13 (19%), respectively.

The Company's discontinued operations for the three months ended June 30, 2007 was negatively impacted primarily by $1.9 million of interest expense on the Company's 2005 and 2004 IRS tax assessments related to its legacy loan portfolio and a $374,000 write down taken on a held for sale property, net of a tax benefit of $811,000.

Net income was $4.5 million, or $0.24 per common share-diluted, and $14.3 million, or $0.75 per common share-diluted, for the third fiscal quarter and nine months ended June 30, 2007, respectively, as compared to net income of $3.0 million, or $0.16 per common share-diluted and $15.8 million, or $0.82 per common share-diluted, for the third fiscal quarter and nine months ended June 30, 2006, respectively.

Assets under management increased to $16.8 billion at June 30, 2007 from $10.5 billion at June 30, 2006, an increase of $6.3 billion (60%).

The following table details the Company's assets under management by operating segment:

                                             At June 30,
                                    ---------------------------------
                                         2007              2006
                                    ---------------   ---------------
Financial fund management           $ 14.2  billion   $   9.2 billion
Real estate                            1.5  billion       0.7 billion
Commercial finance                     1.1  billion       0.6 billion
                                    ---------------   ---------------
                                    $ 16.8  billion   $  10.5 billion
                                    ===============   ===============

Operating income as adjusted, before depreciation and amortization, was $20.1 million and $45.8 million for the third fiscal quarter and nine months ended June 30, 2007, as compared to $5.7 million and $21.5 million for the third fiscal quarter and nine months ended June 30, 2006, an increase of $14.3 million and $24.3 million, respectively. The following reconciles operating income as adjusted to operating income (in thousands):

                                    Three Months Ended  Nine Months Ended
                                         June 30,            June 30,
                                    ------------------- -------------------
                                       2007      2006      2007      2006
                                    --------- --------- --------- ---------
Operating income                    $  19,344 $   5,056 $  43,618 $  19,158
Plus:
  Depreciation and amortization           728       681     2,156     2,355
                                    --------- --------- --------- ---------
    Operating income as adjusted    $  20,072 $   5,737 $  45,774 $  21,513
                                    ========= ========= ========= =========

Management of the Company believes that operating income as adjusted provides additional information with respect to the Company's ability to meet its debt service, capital expenditures and working capital requirements. This measure is similar to earnings before interest, taxes, depreciation and amortization, or EBITDA, a commonly used measure of a business' ability to generate cash flow without consideration of its financing structure. EBITDA is widely used by commercial banks, investment bankers, rating agencies and investors in evaluating performance relative to peers and pre-set performance standards. Neither adjusted operating income nor EBITDA are measures of financial performance under generally accepted accounting principles, or GAAP, and, accordingly, should not be considered as a substitute for net income or cash flows from operating activities prepared in accordance with GAAP.

Resource America, Inc. is a specialized asset management company that uses industry specific expertise to generate and administer investment opportunities for its own account and for outside investors in the financial fund management, real estate and commercial finance sectors.

A description of how the Company calculates assets under management is set forth in Item 1 of the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2006.

For more information, please visit our website at www.resourceamerica.com or contact investor relations at pschreiber@resourceamerica.com.

Highlights for the Third Fiscal Quarter Ended June 30, 2007 and Recent Developments

--  The Company entered into a new 5-year $75.0 million loan and security
    agreement with Commerce Bank, N.A., and U.S. Bank, N.A.  This facility
    replaces the $25.0 million revolving credit facility the Company previously
    had with Commerce Bank.
    
--  On July 27, 2007, the Board of Directors of the Company announced a
    new share repurchase plan for up to $50.0 million of its outstanding
    shares.
    
--  The Company established a new division that will seek to sponsor
    investment vehicles that will make majority private equity investments in
    banks.  This division will augment the Company's existing private equity
    programs that have raised $62.1 million to invest in banks.  The Company
    hired Kent Carstater to lead the new effort.  Mr. Carstater was formerly a
    principal in the investment banking group at Keefe, Bruyette & Woods, an
    investment bank specializing in the financial services sector.
    
--  Resource Capital Corp. ("RCC"), a real estate investment trust
    ("REIT") managed by the Company and in which the Company owns approximately
    1.9 million common shares, declared a cash dividend of $0.41 per common
    share for the quarter ended June 30, 2007.
    
--  In June 2007, LEAF Financial Corporation ("LEAF"), the Company's
    commercial finance asset manager, along with its investment partnerships,
    acquired substantially all of the assets of the leasing division of Pacific
    Capital Bank, N.A., for approximately $282.2 million, including acquisition
    costs.  LEAF's investment partnerships acquired $269.5 million of leases
    and notes of which $201.7 million were acquired during the quarter ended
    June 30, 2007.  LEAF will retain the lease origination and management
    platform as well as an experienced small ticket leasing team including
    senior management, originations, and operations personnel that will
    continue to operate in California and is expected to add in excess of
    $100.0 million in annual lease and note origination capability.
    
--  LEAF increased its assets under management to $1.1 billion at June 30,
    2007, an increase of $520.0 million (95%) from June 30, 2006.  LEAF
    increased its commercial finance originations to $396.9 million for the
    third fiscal quarter ended June 30, 2007, an increase of $279.2 million
    (237%) from the third fiscal quarter ended June 30, 2006.
    
--  The Company's financial fund management operating segment increased
    its assets under management at June 30, 2007 to $14.2 billion, an increase
    of $5.0 billion (54%) from June 30, 2006.
    
--  Resource Real Estate Holdings, Inc. ("RRE"), the Company's real estate
    asset manager that invests in and manages real estate investment vehicles
    for itself and for outside investors and operates the Company's commercial
    real estate debt platform, increased its assets under management to $1.5
    billion at June 30, 2007, an increase of $0.8 billion (112%) from June 30,
    2006.
    
--  LEAF had three bank facilities as of June 30, 2007 with an aggregate
    outstanding balance of $281.0 million.  As of August 3, 2007, these three
    facilities had an aggregate outstanding balance of $190.6 million.  These
    facilities are non-recourse to the Company and are secured by the leases
    and notes financed thereunder, which assets had a value of $313.9 million
    as of June 30, 2007 and $208.5 million as of August 3, 2007. LEAF uses
    these bank facilities to finance leases and notes that it subsequently
    sells to investment partnerships that LEAF sponsors and manages.
    
--  The Company's bank loan business had two outstanding warehouse
    facilities as of June 30, 2007, with an aggregate outstanding balance of
    $414.2 million ($264.5 million as of August 3, 2007). The Company shares
    the risk of first loss on these facilities with the financial institutions
    that sponsor them, but the Company's maximum exposure under these
    facilities is $14.1 million after taxes, of which $9.0 million in
    restricted cash has been deposited in escrow.  The Company is currently
    marketing Apidos VI which will, upon its pricing which is anticipated to
    take place in September 2007, acquire the majority of the loans financed by
    these facilities.
    

Statements made in this release include forward-looking statements, which involve substantial risks and uncertainties. The Company's actual results, performance or achievements could differ materially from those expressed or implied in this release. For information pertaining to risks relating to these forward-looking statements, reference is made to the section "Risk Factors" contained in Item 1A of the Company's Annual Report on Form 10-K.

The remainder of this release contains the Company's unaudited consolidated balance sheets, consolidated statements of income, consolidated statements of cash flows and a reconciliation of net cash used in operating activities of continuing operations to net cash provided by operating activities of continuing operations as adjusted.


                           RESOURCE AMERICA, INC.
                        CONSOLIDATED BALANCE SHEETS
                     (in thousands, except share data)


                                                 June 30,     September 30,
                                                   2007           2006
                                               ------------   ------------
                                                (unaudited)
ASSETS
  Cash                                           $   17,169   $     37,622
  Restricted cash                                    15,906          8,103
  Receivables                                        15,671          2,312
  Receivables from managed entities                  22,579          8,795
  Investments in commercial finance                 313,900        108,850
  Loans held for investment                         414,290         69,314
  Investments in real estate                         47,097         50,104
  Investment securities available-for-sale           67,487         64,857
  Investments in unconsolidated entities             35,039         26,626
  Property and equipment, net                        11,725          9,525
  Deferred income taxes                              18,577          6,408
  Goodwill                                           12,692              -
  Other assets                                       27,599         24,237
                                               ------------   ------------
    Total assets                               $  1,019,731   $    416,753
                                               ============   ============

LIABILITIES AND STOCKHOLDERS' EQUITY
  Accounts payable, accrued expenses and other
   liabilities                                 $     59,142   $     29,526
  Payables to managed entities                          950          1,579
  Borrowings                                        748,631        172,238
  Deferred income tax liabilities                     3,246         10,746
  Minority interests                                  8,750          9,602
                                               ------------   ------------
    Total liabilities                               820,719        223,691
                                               ------------   ------------

  Commitments and contingencies                           -              -

Stockholders' equity:
  Preferred stock, $1.00 par value, 1,000,000
   shares authorized; none outstanding                    -              -
  Common stock, $.01 par value, 49,000,000
   shares authorized; 26,702,748 and 26,401,708
   shares issued, respectively                          267            264
  Additional paid-in capital                        264,461        259,882
  Retained earnings                                  36,268         25,464
  Treasury stock, at cost; 9,207,618 and
   9,110,290 shares, respectively                   (99,522)       (96,960)
  ESOP loan receivable                                 (446)          (465)
  Accumulated other comprehensive (loss) income      (2,016)         4,877
                                               ------------   ------------
    Total stockholders' equity                      199,012        193,062
                                               ------------   ------------
                                               $  1,019,731   $    416,753
                                               ============   ============



                           RESOURCE AMERICA, INC.
                    CONSOLIDATED STATEMENTS OF INCOME
                  (in thousands, except per share data)
                               (unaudited)


                                    Three Months Ended  Nine Months Ended
                                         June 30,            June 30,
                                    ------------------  ------------------
                                      2007      2006      2007      2006
                                    --------  --------  --------  --------
REVENUES
Financial fund management           $ 19,094  $  7,376  $ 47,511  $ 20,669
Real estate                            7,008     4,500    18,580    18,360
Commercial finance                    12,808     5,885    28,461    16,483
                                    --------  --------  --------  --------
                                      38,910    17,761    94,552    55,512
COSTS AND EXPENSES
Financial fund management              5,925     2,700    15,878     7,764
Real estate                            3,971     3,286    10,179     8,265
Commercial finance                     5,416     3,911    13,607    10,382
General and administrative             3,526     2,127     9,114     7,588
Depreciation and amortization            728       681     2,156     2,355
                                    --------  --------  --------  --------
                                      19,566    12,705    50,934    36,354
                                    --------  --------  --------  --------
OPERATING INCOME                      19,344     5,056    43,618    19,158

OTHER INCOME (EXPENSE)
Interest expense                     (10,176)   (1,894)  (22,461)   (5,559)
Minority interests                      (980)     (465)   (2,255)   (1,236)
Other income, net                      2,079       809     6,418     3,644
                                    --------  --------  --------  --------
                                      (9,077)   (1,550)  (18,298)   (3,151)
                                    --------  --------  --------  --------
Income from continuing operations
 before income taxes and cumulative
 effect of a change in accounting
 principle                            10,267     3,506    25,320    16,007
Provision for income taxes             4,312       393     9,477     2,579
                                    --------  --------  --------  --------
Income from continuing operations
 before cumulative effect of a
 change in accounting principle        5,955     3,113    15,843    13,428
(Loss) income from discontinued
 operations, net of tax               (1,450)     (113)   (1,506)      977
Cumulative effect of a change in
 accounting principle, net of tax          -          -        -     1,357
                                    --------  --------  --------  --------
NET INCOME                          $  4,505  $  3,000  $ 14,337  $ 15,762
                                    ========  ========  ========  ========

Basic earnings per common share:
Continuing operations               $   0.34  $   0.18  $   0.91  $   0.76
Discontinued operations                (0.08)    (0.01)    (0.09)     0.05
Cumulative effect of accounting
 change                                    -         -         -      0.08
                                    --------  --------  --------  --------
Net income                          $   0.26  $   0.17  $   0.82  $   0.89
                                    ========  ========  ========  ========
Weighted average shares outstanding   17,569    17,536    17,463    17,727
                                    ========  ========  ========  ========

Diluted earnings per common share:
Continuing operations               $   0.31  $   0.16  $   0.83  $   0.70
Discontinued operations                (0.07)        -     (0.08)     0.05
Cumulative effect of accounting
 change                                    -         -         -      0.07
                                    --------  --------  --------  --------
Net income                          $   0.24  $   0.16  $   0.75  $   0.82
                                    ========  ========  ========  ========
Weighted average shares outstanding   19,210    19,107    19,215    19,191
                                    ========  ========  ========  ========

Dividends declared per common share $   0.07  $   0.06  $   0.20  $   0.18



                           RESOURCE AMERICA, INC.
                    CONSOLIDATED STATEMENTS OF CASH FLOWS
                               (in thousands)
                                (unaudited)

                                                      Nine Months Ended
                                                           June 30,
                                                    ----------------------
                                                       2007        2006
                                                    ----------  ----------
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income                                          $   14,337  $   15,762
Adjustments to reconcile net income to net cash
 used in operating activities:
  Cumulative effect of a change in accounting
   principle, net of tax                                     -      (1,357)
  Depreciation and amortization                          2,712       2,355
  Discount on receivables from managed entities            344           -
  Equity in earnings of unconsolidated entities        (11,637)     (6,497)
  Minority interests                                     2,255       1,236
  Distributions from unconsolidated entities            12,995       9,824
  Loss (income) from discontinued operations             1,506        (977)
  Gain on sale of assets                                (6,783)     (6,971)
  Deferred income tax (benefit) provision               (6,884)      1,981
  Non-cash compensation on long-term incentive plans     1,983       1,346
  Non-cash compensation issued                           1,630       1,614
  Non-cash compensation received                        (1,550)     (1,259)
Increase in commercial finance investments            (137,620)    (49,444)
Changes in operating assets and liabilities             (1,734)    (15,999)
                                                    ----------  ----------
Net cash used in operating activities of continuing
 operations                                           (128,446)    (48,386)
                                                    ----------  ----------
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures                                    (3,406)     (3,674)
Payments received on real estate loans and real
 estate                                                 15,703      30,623
Investments in real estate                             (16,245)    (32,531)
Purchase of investments                                (19,821)    (34,380)
Proceeds from sale of investments                        6,158       5,415
Increase in restricted cash                             (7,166)          -
Net cash paid for acquisition                          (20,708)          -
Increase in other assets                                (3,423)     (1,676)
                                                    ----------  ----------
Net cash used in investing activities of
 continuing operations                                 (48,908)    (36,223)
                                                    ----------  ----------
CASH FLOWS FROM FINANCING ACTIVITIES:
Increase in borrowings                                 559,278     397,187
Principal payments on borrowings                      (395,169)   (336,925)
Dividends paid                                          (3,533)     (3,206)
Distributions paid to minority interest holders         (2,040)     (1,274)
Proceeds from issuance of stock                            927         125
Purchase of treasury stock                              (2,777)    (13,458)
Tax benefit from the exercise of stock options           1,887           -
                                                    ----------  ----------
Net cash provided by financing activities of
 continuing operations                                 158,573      42,449
                                                    ----------  ----------
CASH FLOWS FROM DISCONTINUED OPERATIONS:
Operating activities                                      (527)         13
Investing activities                                         -      39,842
Financing activities                                    (1,145)          -
                                                    ----------  ----------
Net cash (used in) provided by discontinued
 operations                                             (1,672)     39,855
Net cash retained by entities previously
 consolidated                                                -      (3,825)
                                                    ----------  ----------
Decrease in cash                                       (20,453)     (6,130)
Cash at beginning of period                             37,622      30,353
                                                    ----------  ----------
Cash at end of period                               $   17,169  $   24,223
                                                    ==========  ==========

Reconciliation of Net Cash Used In Operating Activities of Continuing Operations to Net Cash Provided By Operating Activities of Continuing Operations, As Adjusted

Net cash provided by operating activities of continuing operations as adjusted was $21.6 million for the nine months ended June 30, 2007 as compared to $21.1 million for the nine months ended June 30, 2006. The following reconciles net cash provided by operating activities of continuing operations as adjusted to net cash used in operating activities of continuing operations (in thousands):

                                                      Nine Months Ended
                                                           June 30,
                                                    ----------------------
                                                       2007        2006
                                                    ----------  ----------
Net cash used in operating activities of
 continuing operations                              $ (128,446) $  (48,386)

Adjustments:
  Increase in commercial finance investments           137,620      49,444
  Changes in operating assets and liabilities            1,734      15,999
  Proceeds from sale of a partial partnership
   interest and other investments                       10,647       4,000
                                                    ----------  ----------
    Net cash provided by operating activities of
     continuing operations, as adjusted             $   21,555  $   21,057
                                                    ==========  ==========

Contact Information: Contact: Steven Kessler Chief Financial Officer Resource America, Inc. One Crescent Drive, Suite 203 Philadelphia, PA 19112 215/546-5005 215/546-4785 (fax)

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