10-QPeriod: Q1 FY2018

COPART INC Quarterly Report for Q1 Ended Oct 31, 2017

Filed November 28, 2017For Securities:CPRT

Summary

Copart, Inc. reported strong performance for the third quarter of fiscal year 2018, ending October 31, 2017. The company experienced significant revenue growth, driven by a substantial increase in service revenues, particularly in the United States, which saw a 22.6% rise. This growth was attributed to higher average auction selling prices due to a favorable vehicle mix and increased commodity prices, coupled with higher sales volumes. The latter was bolstered by new and expanded contracts with insurance companies, increased volume from existing suppliers, and a significant surge in vehicles processed due to Hurricane Harvey. Operationally, while total operating expenses remained stable as a percentage of total revenue at 70%, yard operations expenses saw an increase, partly due to abnormal costs associated with Hurricane Harvey. The company also reported a decrease in general and administrative expenses, primarily in the U.S., due to factors like reduced payroll taxes from stock option exercises. Despite increased other expenses driven by currency fluctuations and asset disposals, the company's financial position appears robust, with increasing cash and cash equivalents and working capital.

Financial Statements
Beta
Revenue$419.17M
Cost of Revenue$38.30M
Gross Profit$163.26M
Operating Income$123.94M
Interest Expense$5.59M
Net Income$77.52M
EPS (Basic)$0.09
EPS (Diluted)$0.08
Shares Outstanding (Basic)922.78M
Shares Outstanding (Diluted)955.16M

Key Highlights

  • 1Total service revenues increased by 21.8% year-over-year to $374.1 million, driven by strong performance in the U.S. (+22.6%) and international markets (+16.1%).
  • 2U.S. service revenue growth was fueled by higher average auction selling prices and increased volume, with Hurricane Harvey contributing an extraordinary number of vehicles.
  • 3Vehicle sales revenue saw a 15.8% increase, primarily in the U.S. (+33.3%), also benefiting from higher average selling prices and volume.
  • 4Yard operations expenses increased by 29.8% year-over-year, significantly impacted by abnormal costs of $35.8 million related to temporary storage facilities and operational adjustments for Hurricane Harvey.
  • 5General and administrative expenses decreased by 2.8% overall, driven by a 5.6% reduction in the U.S., largely due to lower payroll taxes from stock option exercises.
  • 6Cash and cash equivalents increased by 6.7% to $224.2 million, and working capital grew by 28.1% to $365.2 million, indicating improved liquidity.
  • 7The company's credit facility was significantly increased to $850.0 million, providing substantial borrowing capacity, with $182.0 million outstanding at the end of the quarter.

Frequently Asked Questions

Service revenues increased by 21.8% due to a combination of factors. In the U.S., higher average auction selling prices (attributed to a better vehicle mix and commodity prices) and increased sales volume were key. The increased volume was driven by new/expanded insurance contracts, growth from existing suppliers, and a substantial influx of vehicles from Hurricane Harvey. International revenue also grew, driven by increased volume and slightly higher revenue per car.

Hurricane Harvey significantly impacted the company by producing an extraordinary volume of flood-damaged vehicles, leading to increased service revenues and vehicle sales. However, it also resulted in substantial abnormal costs of $35.8 million within yard operations expenses for temporary storage, subhauler premiums, overtime labor, and equipment rentals to manage the influx.

The company's liquidity appears strong. Cash and cash equivalents increased by 6.7% to $224.2 million, and working capital saw a significant increase of 28.1% to $365.2 million as of October 31, 2017. The company also has substantial borrowing capacity through its significantly expanded $850.0 million revolving credit facility, with $182.0 million borrowed at quarter-end.

The company is involved in a legal dispute with KPIT concerning an ERP system implementation, with claims remaining for fraud, breach of contract, and trade secret misappropriation. Additionally, there's an ongoing sales and use tax dispute with the Georgia Department of Revenue, with a reduced disputed amount of $2.6 million plus interest, though potential adverse outcomes could still impact operations. The company believes it has adequately provided for liabilities and maintains strong defenses for these matters.