10-QPeriod: Q3 FY2015

CASEYS GENERAL STORES INC Quarterly Report for Q3 Ended Jan 31, 2015

Filed March 9, 2015For Securities:CASY

Summary

Casey's General Stores, Inc. (CASY) reported its third quarter fiscal year 2015 results for the period ended January 31, 2015. The company demonstrated strong year-over-year growth in net income, driven significantly by favorable fuel margins and robust same-store sales increases in grocery and prepared food categories. Despite a decrease in total revenue due to lower fuel prices, the improved fuel margin per gallon and increased volume contributed positively. The company continues its strategic expansion through new store constructions, replacements, and acquisitions, which also led to higher operating expenses. From a financial health perspective, the company's liquidity appears adequate, supported by operating cash flow and a credit line, though the current asset to current liability ratio has tightened. Management highlighted continued investment in property and equipment, funding growth initiatives. Investors should note the company is actively addressing a previously identified material weakness in internal controls related to federal excise tax reporting, with remediation plans in place. The overall financial performance shows resilience and growth in core business segments, even amidst market fluctuations in fuel prices.

Financial Statements
Beta
Revenue$1.67B
Cost of Revenue$1.32B
Gross Profit$351.05M
Operating Expenses$238.78M
Interest Expense$10.19M
Net Income$39.32M
EPS (Basic)$1.01
EPS (Diluted)$1.01
Shares Outstanding (Basic)38.80M
Shares Outstanding (Diluted)39.12M

Key Highlights

  • 1Net income for the three months ended January 31, 2015, surged by 210.7% year-over-year to $39.3 million, or $1.01 per diluted share, compared to $12.7 million, or $0.33 per diluted share, in the prior year period.
  • 2Total revenue decreased by 6.6% to $1.67 billion for the quarter, primarily due to a significant drop in average retail fuel prices, although fuel gallons sold increased by 8.6%.
  • 3Gross profit margin improved significantly to 21.0% from 15.5% in the prior year quarter, largely driven by a substantial increase in fuel gross profit margin per gallon from $0.1359 to $0.2203.
  • 4Same-store sales showed strong performance, with grocery and other merchandise up 7.7% and prepared food and fountain up 14.1% in the third quarter.
  • 5Operating expenses increased by 11.2% due to expansion efforts, including 86 more stores in operation compared to the prior year, and the rollout of new operating initiatives.
  • 6The company continues to invest heavily in growth, with capital expenditures of $329.2 million in the first nine months of fiscal 2015, primarily for property and equipment related to store development and acquisitions.
  • 7A material weakness in internal control over financial reporting related to federal excise tax returns was identified and is being addressed through a remediation plan.

Frequently Asked Questions

The substantial increase in net income was primarily driven by a more favorable fuel margin environment, leading to a higher gross profit margin per gallon, and strong same-store sales growth in both the grocery and prepared food and fountain categories. Despite a decline in overall revenue due to lower fuel prices, improved margins and sales volume in key segments boosted profitability.

Operating expenses increased by 11.2% year-over-year for the quarter. This rise is attributed to the company's continued expansion, including the operation of 86 more stores than the previous year, and the implementation of new initiatives like expanded hours and pizza delivery in select locations. Management is investing in growth, which naturally increases expenses, but the growth in same-store sales and margins are intended to offset these costs over time.

The company's liquidity appears sufficient, supported by cash flow from operations and an existing bank line of credit. While the current asset to current liability ratio has decreased, management believes these resources, combined with future operational cash flow, will meet working capital needs and fund planned growth. Significant capital expenditures are ongoing for store development and acquisitions.

The report identifies a material weakness in internal controls related to federal excise tax reporting, which the company is actively remediating. While management believes current remediation plans will address this, it indicates a past issue in financial reporting processes. The company also faces risks inherent in the competitive convenience store and fuel retail markets, including fuel price volatility and tobacco product regulation, as detailed in the 'Cautionary Statements' section.