10-QPeriod: Q3 FY2013

CASEYS GENERAL STORES INC Quarterly Report for Q3 Ended Jan 31, 2013

Filed March 11, 2013For Securities:CASY

Summary

Casey's General Stores, Inc. reported its third quarter and nine-month results for fiscal year 2013, ending January 31, 2013. For the third quarter, total revenue increased 5.3% to $1.66 billion, driven by a 3.9% rise in gasoline sales and strong growth in prepared food and fountain sales (+15.4%). However, net income saw a decrease of 7.4% compared to the prior year, primarily due to higher operating expenses and depreciation and amortization, although an improvement in gasoline gross profit margin provided some offset. The nine-month period also showed revenue growth of 4.0% to $5.44 billion, with a similar trend of increasing operating expenses and depreciation impacting net income, which decreased by 6.8%. The company continues to invest heavily in expanding its store base, acquiring 24 stores and opening 10 new-builds and 8 replacement stores during the quarter, alongside ongoing remodels and conversions to 24-hour operations. Financially, the company reported total assets of $1.93 billion and total liabilities of $1.35 billion as of January 31, 2013. Current liabilities outpaced current assets, resulting in a current ratio of 0.71, a decrease from the prior year's comparable period. Notably, there was a significant increase in short-term debt with $58.6 million outstanding. Despite the decrease in net income and the lower current ratio, management expressed confidence in the company's liquidity, citing operating cash flow and its aggregate $125 million bank line of credit as sufficient to meet working capital needs.

Financial Statements
Beta
Revenue$1.66B
Cost of Revenue$1.41B
Gross Profit$246.87M
Operating Expenses$189.87M
Interest Expense$8.76M
Net Income$13.76M
EPS (Basic)$0.36
EPS (Diluted)$0.36
Shares Outstanding (Basic)38.32M
Shares Outstanding (Diluted)38.62M

Key Highlights

  • 1Total revenue for the third quarter increased by 5.3% to $1.66 billion, compared to the prior year, driven by higher gasoline sales and strong prepared food and fountain sales.
  • 2Despite revenue growth, net income for the third quarter decreased by 7.4% to $15.46 million, attributed to increased operating expenses and depreciation and amortization.
  • 3The company continues aggressive expansion, acquiring 24 stores and opening 10 new and 8 replacement stores in the third quarter, contributing to a 12.2% increase in operating expenses.
  • 4Gross profit margin on gasoline improved slightly in the third quarter, while margins for grocery/merchandise and prepared foods saw slight decreases.
  • 5Total assets grew to $1.93 billion and total liabilities to $1.35 billion, with a notable increase in short-term borrowings and a decline in the current ratio to 0.71.
  • 6Capital expenditures remain significant, with $266.3 million spent in the nine-month period for store construction, acquisition, and remodeling.
  • 7The effective tax rate decreased to 32.2% in the third quarter due to the retroactive extension of work opportunity tax credits.

Frequently Asked Questions

Revenue growth in the third quarter was primarily driven by a 3.9% increase in retail gasoline sales and a significant 15.4% increase in prepared food and fountain sales. Growth in grocery and general merchandise sales also contributed.

Net income decreased by 7.4% primarily due to a 12.2% increase in operating expenses, stemming from the addition of new stores, ongoing remodels, and expanded services like 24-hour operations and pizza delivery. Increased depreciation and amortization also impacted profitability.

Casey's is actively expanding its store footprint through new construction, replacement stores, and acquisitions. In the third quarter alone, they acquired 24 stores and opened 18 new/replacement stores. This expansion strategy requires significant capital investment, evident in the $266.3 million spent on capital expenditures during the first nine months of fiscal 2013, and contributes to higher operating expenses.

The company's liquidity appears to be managed through operating cash flow and an aggregate $125 million bank line of credit. While short-term debt increased significantly to $58.6 million and the current ratio decreased to 0.71, management stated their belief that these resources are sufficient to meet working capital needs. Long-term debt remains substantial at $660.8 million.