10-QPeriod: Q3 FY2011

COPART INC Quarterly Report for Q3 Ended Apr 30, 2011

Filed June 9, 2011For Securities:CPRT

Summary

Copart, Inc. (CPRT) reported its quarterly results for the period ending April 30, 2011. The company demonstrated solid top-line growth, with total service revenues and vehicle sales increasing by 7.4% year-over-year for the three-month period, reaching $236.8 million. This growth was primarily driven by an increase in unit volume across various seller segments and the strategic shift towards an agency model in the UK. Net income for the quarter rose to $50.1 million, a 13.0% increase compared to the prior year's quarter, reflecting improved operational efficiency and revenue growth. Operationally, the company saw an increase in yard operation expenses, which was partially attributable to the adoption of a new accounting standard (ASU 2009-13) that accelerated revenue and expense recognition. Despite this, Copart managed to control general and administrative expenses, which decreased slightly year-over-year. A significant event during the quarter was the funding of a $400 million term loan, which was used in part for a substantial share repurchase, signaling confidence from management and a commitment to returning value to shareholders. The company ended the quarter with a strong liquidity position, reinforcing its ability to meet its financial obligations and fund ongoing operations and strategic initiatives.

Financial Statements
Beta
Revenue$236.75M
Cost of Revenue$34.85M
Gross Profit$201.90M
Operating Expenses$154.71M
Operating Income$82.04M
Interest Expense$1.83M
Net Income$50.14M
EPS (Basic)$0.04
EPS (Diluted)$0.04
Shares Outstanding (Basic)1.12B
Shares Outstanding (Diluted)1.14B

Key Highlights

  • 1Total service revenues and vehicle sales increased by 7.4% to $236.8 million for the three months ended April 30, 2011, compared to $220.3 million in the prior year.
  • 2Net income grew by 13.0% to $50.1 million ($0.72 per diluted share) for the three months ended April 30, 2011, from $44.4 million ($0.52 per diluted share) in the same period last year.
  • 3The company successfully funded a $400 million term loan, increasing its long-term debt significantly.
  • 4A substantial share repurchase program was executed, with the company repurchasing approximately $137.7 million worth of shares under its repurchase program and an additional $462.5 million through a tender offer funded by the new debt.
  • 5Goodwill increased by $20.7 million during the period, primarily due to acquisitions, reaching $200.6 million.
  • 6The company adopted ASU 2009-13 (Revenue Recognition) effective August 1, 2010, which impacted the timing of revenue and expense recognition, leading to accelerated recognition of certain service revenues and associated costs.
  • 7Cash and cash equivalents decreased by $76.0 million to $192.1 million as of April 30, 2011, from $268.2 million as of July 31, 2010, primarily due to share repurchases and debt repayment.

Frequently Asked Questions

For the three months ended April 30, 2011, Copart reported total service revenues and vehicle sales of $236.8 million, an increase of 7.4% compared to $220.3 million in the same period last year. This growth was driven by higher unit volumes and strategic shifts, including a migration towards an agency model in the UK.

Net income for the quarter increased by 13.0% to $50.1 million, translating to $0.72 per diluted share, up from $44.4 million ($0.52 per diluted share) in the prior year's quarter. This improvement reflects the revenue growth and effective cost management.

Copart secured a $400 million term loan on January 14, 2011, which was largely used to fund a significant tender offer to repurchase $462.5 million of its common stock. The company also continued its share repurchase program, buying back an additional $137.7 million worth of shares.

The adoption of ASU 2009-13, effective August 1, 2010, changed how the company recognizes revenue and expenses for multiple-deliverable arrangements. This resulted in the acceleration of recognition for certain revenues (like towing and titling fees) and associated expenses, meaning revenues and expenses that would have been recognized in future periods were recognized earlier. For the three months ended April 30, 2011, this led to approximately $1.7 million less in service revenue and $1.9 million less in yard operation expenses recognized in that specific period compared to prior accounting methods, as these were recognized in earlier periods.