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Capital Senior Living Corporation For Immediate Release Contact: Ralph A. Beattie 972/770-5600 CAPITAL SENIOR LIVING CORPORATION REPORTS FOURTH QUARTER AND FULL YEAR 2012 RESULTS; FOURTH QUARTER CFFO INCREASES 56% TO $0.

Key Takeaway: For Immediate Release Contact: Ralph A. Beattie 972/770-5600 CAPITAL SENIOR LIVING CORPORATION REPORTS FOURTH QUARTER AND FULL YEAR 2012 RESULTS; FOURTH QUARTER CFFO INCREASES 56% TO $0.49 PER SHARE DALLAS (BUSINESS WIRE) March 6, 2013 Capital Senior Living Cor

Full Press Release Details

For Immediate Release Contact: Ralph A. Beattie
972/770-5600
CAPITAL SENIOR LIVING CORPORATION
REPORTS FOURTH QUARTER AND FULL YEAR 2012 RESULTS;
FOURTH QUARTER CFFO INCREASES 56% TO $0.49 PER SHARE
DALLAS (BUSINESS WIRE)
March 6, 2013 Capital Senior Living Corporation (the Company ) (NYSE:CSU), one of the country s largest operators of senior living communities, today announced operating results for the fourth quarter and full year 2012.
Company highlights for the fourth quarter and full year include:
Fourth Quarter Highlights
Full Year Highlights
We are very pleased to
report continued occupancy growth and strong results from the successful implementation of our strategic plan that is focused on operations, marketing and accretive growth to enhance shareholder value, said Lawrence A. Cohen, Chief Executive
Officer of the Company. CFFO of $1.37 per share was 46% higher and EBITDAR margin improved 40 basis points from the prior year. Fourth quarter same-community occupancies increased 180 basis points from the comparable quarter of the prior year
and 80 basis points sequentially. We differentiate Capital Senior Living as the value leader in providing quality seniors housing and care at reasonable prices. We are well positioned to make further gains as a substantially all private-pay business
in an industry that benefits from need-driven demand, limited new supply and an improving housing market. These strong fundamentals are further enhanced by our disciplined and strategic acquisition program that increases our ownership of
high-quality senior living communities in geographically concentrated regions, generating meaningful increases in CFFO, earnings and real estate value.
Recent Investment Activity
These ten communities were financed with approximately $74.7 million of non-recourse mortgage debt
consisting of approximately $59.9 million of 10-year debt with a fixed interest rate of 4.38%; approximately $3.2 million of assumed debt with a fixed interest rate of 4.48% and remaining maturity of 33 years; and approximately $11.6 million of
bridge financing. The Company has received a commitment for a 10-year fixed rate non-recourse refinancing of this bridge loan. The blended average interest rate on the $74.7 million of debt is approximately 4.44%.
This community will be financed with approximately $4.0 million of 10-year fixed rate debt that is non-recourse to the Company with an interest rate of 4.66%.
Quarterly Financial Results
the fourth quarter of 2012, the Company reported revenue of $83.3 million, compared to revenue of $71.2 million in the fourth quarter of 2011. Resident and healthcare revenue increased from the fourth quarter of the prior year by approximately $11.9
million, or 17.0%, largely as a result of acquiring 17 communities in the last twelve months. The number of consolidated communities increased from 81 in the fourth quarter of 2011 to 98 in the fourth quarter of 2012.
Average monthly rent for the consolidated communities was $3,002 per occupied unit in the fourth quarter of 2012, an increase of $94, or 3.2%, over the
fourth quarter of 2011. Financial occupancy of the consolidated portfolio averaged 87.2% in the fourth quarter of 2012, 110 basis points higher than the third quarter of 2012 and 160 basis points higher than the fourth quarter of 2011.
As a percentage of resident and healthcare revenue, operating expenses were 59.6% in the fourth quarter
of 2012. Operating expenses for the fourth quarter of 2012 were $48.7 million, an increase of $7.1 million from the fourth quarter of 2011, primarily due to 17 additional communities now being consolidated.
General and administrative expenses as a percentage of revenues under management were 4.9% for the quarter, excluding transaction costs incurred by the
Company. Transaction costs for the quarter were approximately $0.7 million. In addition, general and administrative expenses in the fourth quarter of 2012 reflect approximately $0.6 million of accrued bonus expense due to the achievement of certain
performance-based incentive goals.
Adjusted EBITDAR for the fourth quarter of 2012 was approximately $29.2 million, an increase of $3.8
million, or 14.8% from the fourth quarter of 2011. Adjusted EBITDAR margin was 35.1% for the period. If the additional performance-based incentive bonuses had been accrued over the entire year, EBITDAR margin in the fourth quarter of 2012 would have
been 35.6%. Adjusted net income for the fourth quarter of 2012 was $1.9 million, or $0.07 per share, excluding non-recurring or non-economic items reconciled on the final page of this release.
Adjusted CFFO was $13.5 million, or $0.49 per share in the fourth quarter of 2012. Adjusted CFFO exceeded the fourth quarter of 2011 by $4.9 million, or
$0.17 per share. In the most recent quarter, the Company initiated a tax consulting engagement to assist in reviewing the classification of costs incurred for the purchase and improvements to its owned and leased portfolio. The purpose of this study
was to determine which costs may qualify for shorter depreciable lives for federal income tax purposes. The preliminary findings of this cost segregation study indicated that the Company could increase its depreciation expense for tax purposes by
approximately $6.1 million in the fourth quarter of 2012, saving approximately $2.4 million of taxes and increasing CFFO by approximately $0.09 per share. The Company expects to realize additional tax benefits from this cost segregation study of
approximately $0.05 per share in each quarter of 2013. Without this tax benefit, CFFO in the fourth quarter of 2012 would have been approximately $11.0 million, or $0.40 per share.
Adjusted CFFO in the fourth quarter of 2011 benefited from approximately $4.0 million of bonus depreciation pursuant to The Tax Relief, Unemployment Insurance and Job Creation Act that was passed late
last year. Tax savings of $1.8 million resulting from this bonus depreciation added approximately $0.07 per share to CFFO in the fourth quarter of 2011.
Excluding tax benefits in both quarters, CFFO increased from $0.25 per share in the fourth quarter of 2011 to $0.40 per share in the fourth quarter of 2012, an increase of approximately 60%.
Annual Financial Results
Company reported 2012 revenue of $310.5 million compared to revenue of $263.5 million in 2011, an increase of $47.0 million or 17.8%.
Operating expenses for 2012 were $182.3 million, or 60.0% of resident and healthcare revenue. Operating
margins improved 10 basis points from the prior year.
General and administrative expenses in 2012 were $16.1 million, approximately $2.9
million higher than in 2011. Of the $2.9 million increase, approximately $0.5 million was due to higher transaction costs and the remainder was largely attributable to professional fees and payroll and benefit costs to support growth, along with
additional bonus expense due to the achievement of certain performance-based incentive goals. Excluding transaction costs, general and administrative expenses as a percentage of revenues under management were 4.5% in 2012.
Adjusted EBITDAR was $110.0 million in 2012 compared to $92.3 million in 2011. Adjusted EBITDAR margin of 35.4% in 2012 improved 40 basis points from the
prior year. Adjusted net income in 2012 was $7.7 million, or $0.28 per share, compared to adjusted net income of $6.9 million, or $0.25 per share in 2011. CFFO was $37.3 million, or $1.37 per share in 2012, an increase of $11.7 million, or $0.42 per
Operating Activities
At communities under management, excluding one community that had a recent conversion, same-community revenue in the fourth quarter of 2012 increased 4.2% versus the fourth quarter of 2011. Same-community
expenses increased 2.8% and net income increased 6.2% from the fourth quarter of the prior year.
Same-community occupancies were 180 basis
points higher than the fourth quarter of 2011 and 80 basis points higher than the third quarter of 2012. Same-community occupancy in the fourth quarter reflected occupancy gains in independent living exceeding those in higher levels of care,
resulting in average rents 2.1% higher than the fourth quarter of 2011 and equal to last quarter.
Capital expenditures for the fourth quarter
of 2012 were approximately $3.2 million, representing $1.9 million of investment spending and $1.3 million of recurring capital expenditures. If annualized, spending for recurring capital expenditures equaled approximately $500 per unit.
2012 with $28.9 million of cash and cash equivalents, including restricted cash. During the year, approximately $51.8 million of cash was invested as equity in the acquisition of 17 senior living communities. As of December 31, 2012, the
Company financed its 48 owned communities with mortgages totaling $360.9 million with a blended average interest rate of 5.25%. Except for one bridge loan that will be replaced with permanent financing in the first quarter of 2013, all of the
Company s mortgage debt was at fixed interest rates with no loan maturities before the third quarter of 2015.
Q4 2012 Conference Call Information
The Company will host a conference call with senior management to discuss the Company s fourth quarter and full year 2012 financial results. The call
will be held on Thursday, March 7, 2013 at 11:00 a.m. Eastern Time. The call-in number is 913-312-0953, confirmation code 1080434. A link to a simultaneous webcast of the teleconference will be available at www.capitalsenior.com through
Windows Media Player or RealPlayer.
For the convenience of the Company s shareholders and the public, the conference call will be
recorded and available for replay starting March 7, 2013 at 2:00 p.m. Eastern Time, until March 16, 2013 at 2:00 p.m. Eastern Time. To access the conference call replay, call 719-457-0820, confirmation code 1080434. The conference call
will also be made available for playback via the Company s corporate website, www.capitalsenior.com, beginning March 8, 2013.
Living Corporation is one of the nation s largest operators of residential communities for senior adults. The Company s operating philosophy emphasizes a continuum of care, which integrates independent living, assisted living and home care
services, to provide residents the opportunity to age in place. The Company currently operates 101 senior living communities in geographically concentrated regions with an aggregate capacity of approximately 13,600 residents.
forward-looking statements in this release are subject to certain risks and uncertainties that could cause results to differ materially, including, but not without limitation to, the Company s ability to find suitable acquisition properties at
favorable terms, financing, licensing, business conditions, risks of downturns in economic conditions generally, satisfaction of closing conditions such as those pertaining to licensure, availability of insurance at commercially reasonable rates,
and changes in accounting principles and interpretations among others, and other risks and factors identified from time to time in our reports filed with the Securities and Exchange Commission.
This release contains certain financial information not derived in accordance with generally accepted accounting principles (GAAP), including adjusted
EBITDAR, adjusted EBITDAR margin, Adjusted CFFO, Adjusted CFFO per share and other items. The Company believes this information is useful to investors and other interested parties. Such information should not be considered as a substitute for any
measures derived in accordance with GAAP, and may not be comparable to other similarly titled measures of other companies. Reconciliation of this information to the most comparable GAAP measures is included as an attachment to this release.
Contact Ralph A. Beattie, Chief Financial Officer, at 972-770-5600 for more information.
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED BALANCE SHEETS
December 31, 2012 December 31, 2011
ASSETS
Current assets:
Cash and cash equivalents $ 18,737 $ 22,283
Restricted cash 10,179 9,102
Accounts receivable, net 5,229 4,526
Accounts receivable from affiliates 753 708
Federal and state income taxes receivable 3,901 5,438
Deferred taxes 1,443 1,479
Property tax and insurance deposits 11,442 11,395
Prepaid expenses and other 4,758 6,068
Total current assets 56,442 60,999
Property and equipment, net 527,159 365,459
Deferred taxes 9,350 5,782
Investments in unconsolidated joint ventures 1,074 1,070
Other assets, net 42,917 29,016
Total assets $ 636,942 $ 462,326
LIABILITIES AND SHAREHOLDERS EQUITY
Current liabilities:
Accounts payable $ 6,978 $ 2,297
Accounts payable to affiliates 2 314
Accrued expenses 24,445 19,086
Current portion of notes payable 20,230 8,196
Current portion of deferred income 8,193 8,740
Current portion of capital lease and financing obligations 766 50
Customer deposits 1,540 1,530
Total current liabilities 62,154 40,213
Deferred income 19,990 26,175
Capital lease and financing obligations, net of current portion 42,146 31
Other long-term liabilities 1,692 1,826
Notes payable, net of current portion 342,366 224,940
Commitments and contingencies
Shareholders equity:
Preferred stock, $.01 par value:
Authorized shares 15,000; no shares issued or outstanding
Common stock, $.01 par value:
Authorized shares 65,000; issued and outstanding shares 27,699 and 27,083 in 2012 and 2011, respectively 286 280
Additional paid-in capital 137,867 135,301
Retained earnings 31,375 34,494
Treasury stock, at cost 350 shares in 2012 and 2011 (934 ) (934 )
Total shareholders equity 168,594 169,141
Total liabilities and shareholders equity $ 636,942 $ 462,326
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME
(in thousands, except per share data)
Three Months Ended December 31, Year Ended December 31,
2012 2011 2012 2011
Revenues:
Resident and health care revenue $ 81,687 $ 69,811 $ 304,848 $ 256,584
Affiliated management services revenue 182 145 674 883
Community reimbursement revenue 1,409 1,196 5,014 6,035
Total revenues 83,278 71,152 310,536 263,502
Expenses:
Operating expenses (exclusive of facility lease expense and depreciation and amortization expense shown below) 48,651 41,545 182,286 154,042
General and administrative expenses 5,191 3,641 16,114 13,198
Facility lease expense 13,965 13,466 55,144 52,233
Stock-based compensation expense 601 477 2,444 1,497
Provision for bad debts 198 70 749 287
Depreciation and amortization 10,160 6,383 35,130 18,299
Community reimbursement expense 1,409 1,196 5,014 6,035
Total expenses 80,175 66,778 296,881 245,591
Income from operations 3,103 4,374 13,655 17,911
Other income (expense):
Interest income 17 20 453 102
Interest expense (5,323 ) (3,471 ) (18,022 ) (11,900 )
(Loss) Gain on disposition of assets, net (10 ) (19 ) 171
Equity in (losses) earnings of unconsolidated joint ventures 24 (141 ) (217 ) (760 )
(Loss) Income before benefit (provision) for income taxes (2,179 ) 772 (4,150 ) 5,524
Benefit (Provision) for income taxes 538 (426 ) 1,031 (2,499 )
Net (loss) income $ (1,641 ) $ 346 $ (3,119 ) $ 3,025
Per share data:
Basic net (loss) income per share $ (0.06 ) $ 0.01 $ (0.11 ) $ 0.11
Diluted net (loss) income per share $ (0.06 ) $ 0.01 $ (0.11 ) $ 0.11
Weighted average shares outstanding basic 27,403 27,066 27,349 26,995
Weighted average shares outstanding diluted 27,403 27,094 27,349 27,062
Comprehensive (loss) income $ (1,641 ) $ 346 $ (3,119 ) $ 3,025
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
Year Ended December 31,
2012 2011
Operating Activities
Net (loss) income $ (3,119 ) $ 3,025
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation 35,130 18,299
Amortization of deferred financing charges 787 352
Amortization of deferred lease costs, net 753 1,710
Deferred income (1,816 ) (2,669 )
Deferred income taxes (3,532 ) (2,493 )
Equity in losses(earnings) of unconsolidated joint ventures 218 760
Gain on disposition of assets, net 19 (171 )
Provision for bad debts 749 287
Stock based compensation expense 2,444 1,497
Changes in operating assets and liabilities:
Accounts receivable (1,452 ) (1,036 )
Accounts receivable from affiliates (45 ) 203
Property tax and insurance deposits (47 ) (336 )
Prepaid expenses and other 1,310 (1,172 )
Other assets 3,721 (6,548 )
Accounts payable 4,369 660
Accrued expenses 5,359 2,961
Federal and state income taxes receivable 1,537 (1,476 )
Customer deposits 10 231
Net cash provided by operating activities 46,395 14,084
Investing Activities
Capital expenditures (12,302 ) (10,472 )
Cash paid for acquisitions (178,110 ) (83,450 )
Proceeds from Spring Meadows Transaction 15,844
Proceeds from disposition of assets 19
Contributions to joint ventures (243 ) (801 )
Distributions from joint ventures 21 1,442
Net cash used in investing activities (190,615 ) (77,437 )
Financing Activities
Increase in restricted cash (1,077 ) (2,768 )
Proceeds from notes payable 160,413 64,202
Repayments of notes payable (15,900 ) (6,737 )
Cash payments for capital lease and financing obligations (499 ) (137 )
Deferred financing charges paid (2,391 ) (968 )
Cash proceeds from the issuance of common stock 165 505
Excess tax benefits on stock options exercised (37 ) 291
Net cash provided by financing activities 140,674 54,388
Decrease in cash and cash equivalents (3,546 ) (8,965 )
Cash and cash equivalents at beginning of period 22,283 31,248
Cash and cash equivalents at end of period $ 18,737 $ 22,283
Supplemental Disclosures
Cash paid during the period for:
Interest $ 16,620 $ 11,266
Income taxes $ 4,719 $ 6,810
Non-cash operating, investing, and financing activities:
Intangible assets acquired through capital lease and financing obligations $ 11,794 $
Property and equipment acquired through capital lease and financing obligations $ 13,243 $
Notes payable assumed through capital lease and financing obligations $ 18,293 $
Notes payable assumed through acquisitions $ 3,240 $
Capital Senior Living Corporation
Supplemental Information
Communities Resident Capacity Units
Q4 12 Q4 11 Q4 12 Q4 11 Q4 12 Q4 11
Portfolio Data
I. Community Ownership / Management
Consolidated communities
Owned 48 32 6,675 4,832 5,431 4,051
Leased 50 49 6,298 6,318 5,039 5,050
Joint Venture communities (equity method) 3 3 674 674 433 433
Total 101 84 13,647 11,824 10,903 9,534
Independent living 7,185 6,832 5,953 5,671
Assisted living 5,747 4,277 4,332 3,245
Continuing Care Retirement Communities 715 715 618 618
13,647 11,824 10,903 9,534
Total
II. Percentage of Operating Portfolio
Consolidated communities
Owned 47.5 % 38.1 % 48.9 % 40.9 % 49.8 % 42.5 %
Leased 49.5 % 58.3 % 46.1 % 53.4 % 46.2 % 53.0 %
Joint venture communities (equity method) 3.0 % 3.6 % 4.9 % 5.7 % 4.0 % 4.5 %
Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %
Independent living 52.6 % 57.8 % 54.6 % 59.5 %
Assisted living 42.2 % 36.2 % 39.7 % 34.0 %
Continuing Care Retirement Communities 5.2 % 6.0 % 5.7 % 6.5 %
Total 100.0 % 100.0 % 100.0 % 100.0 %
Capital Senior Living Corporation
Supplemental Information
Q4 12 Q4 11
Selected Operating Results
I. Owned communities
Number of communities 48 32
Resident capacity 6,675 4,832
Unit capacity 5,431 4,051
Financial occupancy (1) 87.6 % 88.3 %
Revenue (in millions) 37.5 26.7
Operating expenses (in millions) (2) 22.3 14.8
Operating margin 41 % 45 %
Average monthly rent 2,752 2,451
II. Leased communities
Number of communities 50 49
Resident capacity 6,298 6,318
Unit capacity 5,039 5,050
Financial occupancy (1) 86.9 % 83.5 %
Revenue (in millions) 44.2 43.0
Operating expenses (in millions) (2) 22.0 23.0
Operating margin 50 % 47 %
Average monthly rent 3,253 3,288
III. Consolidated communities
Number of communities 98 81
Resident capacity 12,973 11,150
Unit capacity 10,470 9,101
Financial occupancy (1) 87.2 % 85.6 %
Revenue (in millions) 81.7 69.7
Operating expenses (in millions) (2) 44.3 37.8
Operating margin 46 % 46 %
Average monthly rent 3,002 2,908
IV. Communities under management
Number of communities 101 84
Resident capacity 13,647 11,824
Unit capacity 10,903 9,534
Financial occupancy (1) 87.0 % 84.7 %
Revenue (in millions) 85.3 72.6
Operating expenses (in millions) (2) 46.3 39.7
Operating margin 46 % 45 %
Average monthly rent 3,018 2,924
V. Same communities under management
(excludes 1 community with a conversion)
Number of communities 80 80
Resident capacity 11,290 11,290
Unit capacity 9,151 9,151
Financial occupancy (1) 86.6 % 84.8 %
Revenue (in millions) 72.8 69.9
Operating expenses (in millions) (2) 39.1 37.9
Operating margin 46 % 46 %
Average monthly rent 3,002 2,941
VI. General and Administrative expenses as a percent of Total Revenues under Management
Fourth Quarter (3) 4.9 % 4.3 %
Fiscal Year (3) 4.5 % 4.4 %
VII. Consolidated Mortgage Debt Information (in thousands, except for interest rates)
(excludes insurance premium and auto financing)
Total fixed rate mortgage debt 349,309 229,263
Total variable rate mortgage debt 11,550
Weighted average interest rate 5.25 % 5.80 %
CAPITAL SENIOR LIVING CORPORATION
NON-GAAP RECONCILIATIONS
Three Months Ended December 31, Year Ended December 31,
2012 2011 2012 2011
Adjusted EBITDAR
Net income from operations $ 3,103 $ 4,374 $ 13,655 $ 17,911
Depreciation and amortization expense 10,160 6,383 35,130 18,299
Stock-based compensation expense 601 477 2,444 1,497
Facility lease expense 13,965 13,466 55,144 52,233
Provision for bad debts 198 70 749 287
Casualty losses 441 112 976 711
Transaction costs 735 546 1,899 1,390
Adjusted EBITDAR $ 29,203 $ 25,428 $ 109,997 $ 92,328
Adjusted EBITDAR Margin
Adjusted EBITDAR $ 29,203 $ 25,428 $ 109,997 $ 92,328
Total revenues 83,278 71,152 310,536 263,502
Adjusted EBITDAR margin 35.1 % 35.7 % 35.4 % 35.0 %
Adjusted net income and net income per share
Net (loss) income $ (1,641 ) $ 346 $ (3,119 ) $ 3,025
Casualty losses, net of tax 278 71 615 448
Transaction costs, net of tax 463 344 1,196 876
Resident lease amortization, net of tax 2,775 1,268 9,003 2,636
Loss (Gain) on disposition of assets, net of tax 6 12 (108 )
Adjusted net income $ 1,875 $ 2,035 $ 7,707 $ 6,877
Adjusted net income per share $ 0.07 $ 0.08 $ 0.28 $ 0.25
Diluted shares outstanding 27,403 27,094 27,349 27,062
Adjusted CFFO and Adjusted CFFO per share
Net cash provided by operating activities $ 9,194 $ 1,913 $ 46,395 $ 14,084
Changes in operating assets and liabilities 4,255 6,980 (14,762 ) 6,513
Recurring capital expenditures (894 ) (792 ) (3,373 ) (2,964 )
Casualty losses, net of tax 278 71 615 448
Transaction costs 735 546 1,899 1,390
Tax impact of Spring Meadows Transaction (106 ) (106 ) (424 ) 6,142
Tax impact of lease modification 6,983
Adjusted CFFO $ 13,462 $ 8,612 $ 37,333 $ 25,613
Adjusted CFFO per share $ 0.49 $ 0.32 $ 1.37 $ 0.95
Last updated: Mar 6, 2013