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PRESS CONTACT: Carey P. Hendrickson, Chief Financial Officer Phone: 1-972-770-5600 FOR IMMEDIATE RELEASE CAPITAL SENIOR LIVING CORPORATION REPORTS SECOND QUARTER 2014 RESULTS Company Acquires Two Communities for Approxim

Key Takeaway: CAPITAL SENIOR LIVING CORPORATION REPORTS SECOND QUARTER 2014 RESULTS Company Acquires Two Communities for Approximately $34 Million DALLAS (BUSINESS WIRE) August 5, 2014 Capital Senior Living Corporation (the Company ) (NYSE:CSU), one of the nation s largest operators of sen

Full Press Release Details

CAPITAL SENIOR LIVING CORPORATION
REPORTS SECOND QUARTER 2014 RESULTS
Company Acquires Two Communities for Approximately $34 Million
DALLAS (BUSINESS WIRE) August 5, 2014 Capital Senior Living Corporation (the Company ) (NYSE:CSU), one of the
nation s largest operators of senior living communities, today announced operating and financial results for the second quarter of 2014. Company highlights for the second quarter include:
Operating and Financial Summary (see Non-GAAP Financial Measures below)
We are pleased to report positive results for the second
quarter, with growth in revenue, occupancy, EBITDAR and CFFO, said Lawrence A. Cohen, Chief Executive Officer of the Company. Our second quarter same-community revenues grew one percent as compared to the second quarter of 2013,
reflecting the cumulative effect of competitive pricing in 2013 while we dealt with higher levels of attrition. In the second quarter of 2014, our same-community average monthly rent increased over the first quarter of 2014 by an annualized rate of
nearly 3 percent and our same store occupancy increased year-over-year for the first time since the second quarter of 2013, which encourages us about the second half of the year. We continue to be focused on reducing attrition and are making steady
progress on our work to convert approximately 360 vacant independent living units to assisted living and memory care units, which we expect to improve overall occupancy by approximately 300 basis points once they are stabilized.
Complementing this growth is a robust pipeline that allows us to continue our disciplined and strategic acquisition program that increases our ownership
of high-quality senior living communities in geographically concentrated regions and generates meaningful increases in CFFO, earnings and real estate value. We closed on three such communities in the second quarter and are pleased to announce that
we completed the acquisition of two additional communities yesterday.
Also, our recent refinancing has strengthened our balance sheet by adding to
our liquidity. We believe that we are well positioned to make meaningful gains in shareholder value as a substantially all private-pay business in an industry that benefits from need-driven demand, limited new supply, and an improving economy and
Recent Investment Activity
Highlights of this transaction include:
The two communities were
financed with an aggregate of approximately $26.2 million of non-recourse 10-year mortgage debt at a fixed interest rate of 4.59%.
Two of the Ohio JV Communities were
financed with approximately $40.1 million of non-recourse 10-year mortgage debt with a blended fixed interest rate of 4.41%. One community was financed with a $21.6 million two-year bridge loan with a variable interest rate of approximately 2.9%.
Results Second Quarter
For the second quarter of 2014, the Company reported revenue of $93.4 million, compared to revenue of $87.2 million in
the second quarter of 2013. Resident and healthcare revenue increased from the second quarter of the prior year by approximately $6.3 million, or 7.4%, due to the acquisition of 11 communities during or after the second quarter of 2013, not
including the three communities purchased effective June 30, 2014, net of a decrease in revenue associated with the two CCRC s being repositioned.
During 2013, the Company decided to close the skilled nursing units in its two CCRC s and convert this space to private-pay use. In 2013, the Company
acquired a property for which it sought an upgraded assisted living license, which was received in July 2014. Pending lease-up of the higher-licensed units, the Company removed this community from its non-GAAP measures and certain supplemental
information. Excluding these three communities, average monthly rent for the consolidated communities was $3,156 per occupied unit in the second quarter of 2014, an increase of $62, or 2.0%, over the second quarter of 2013. Financial occupancy of
the consolidated portfolio averaged 87.4% in the second quarter of 2014, a 50 basis point improvement over the second quarter of 2013.
for the second quarter of 2014 were $55.6 million, an increase of $4.5 million from the second quarter of 2013, primarily due to the acquisition of 11 communities during or after the second quarter of 2013, not including the three communities
purchased effective June 30, 2014, net of a decrease in expenses associated with the two communities being repositioned.
General and administrative
expenses for the second quarter of 2014 were $0.4 million less than the second quarter of 2013, mostly due to significantly lower healthcare expense. General and administrative expenses as a percentage of revenues under management were 4.3% in the
second quarter of 2014, excluding transaction and other one-time costs of approximately $0.7 million, as compared to 4.9% in the first quarter of 2014.
Adjusted EBITDAR for the second quarter of 2014 was approximately $32.2 million, an increase of $2.1 million, or 6.9%, from the second quarter of 2013. The
Adjusted EBITDAR margin for the second quarter of 2014 was 35.6%, an increase of 110 basis points from the second quarter of 2013.
The Company had a negligible adjusted net income for the second quarter of 2014, excluding non-recurring or
non-economic items reconciled on the final page of this release, which include a combined $7.0 million charge for a prepayment penalty and the write-off of deferred loan costs associated with the Company s refinancing of 15 owned communities in
the second quarter of 2014. This compares to a net loss of $9.8 million before adjusting for these non-recurring or non-economic items. Adjusted CFFO was $9.9 million, or $0.35 per share, in the second quarter of 2014, an increase of $0.4 million,
or $0.01 per share, versus the second quarter of 2013.
Operating Activities
The Company is well positioned as a substantially all private-pay business and is further enhancing its private-pay revenues by converting formerly skilled
nursing space at two CCRC s to private-pay use. While these communities are being re-positioned, same-community results for these two communities will be excluded.
Same-community revenue in the second quarter of 2014 increased 1.0% versus the second quarter of 2013. Same-community expenses increased 3.5% from the second
quarter of the prior year. Labor costs, including benefits, were up approximately 2.9%, food costs increased 1.7% and utilities were 2.4% higher. Advertising and promotion fees were $0.4 million higher due to initiatives aimed at increasing
occupancy and revenue.
Same-community results in the second quarter of 2014 showed significant sequential improvement over the first quarter of 2014.
Same-community revenues were up sequentially over the first quarter by 0.6%, with same-community occupancies up 20 basis points to 87.1% and average rents up $22, or 0.7%, to $3,141 per occupied unit. Same community expenses were $0.4 million lower
than the first quarter of 2014 and net operating income was 2.2% higher than the first quarter of 2014.
Capital expenditures for the second quarter of
2014 were approximately $4.7 million, representing $3.6 million of investment spending and $1.1 million of recurring capital expenditures. If annualized, spending for recurring capital expenditures was approximately $380 per unit.
The Company ended the quarter with
$39.4 million of cash and cash equivalents, including restricted cash. During the quarter, the Company received $36.5 million in cash proceeds related to the refinance of debt on 15 owned communities, invested $21.9 million of cash as equity to
complete the acquisitions of three communities and spent $4.7 million on capital improvements.
As of June 30, 2014, the Company financed its 63 owned communities with mortgages totaling $589.2
million at interest rates averaging 4.7%. All of the Company s debt is at fixed interest rates, except for six bridge loans totaling approximately $65.2 million at variable rates averaging 3.9%. The Company has no mortgage maturities before the
third quarter of 2015.
The Company s cash on hand and cash flow from operations are expected to be sufficient for working capital, prudent reserves
and the equity needed to fund the Company s acquisition program.
Q2 2014 Conference Call Information
The Company will host a conference call with senior management to discuss the Company s second quarter financial results. The call will be held on
Tuesday, August 5, 2014, at 5:00 p.m. Eastern Time. The call-in number is 913-312-0836, confirmation code 9712118. 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 August 5, 2014, at 8:00 p.m. Eastern Time, until August 14, 2014, at 8:00 p.m. Eastern Time. To access the conference call replay, call 719-457-0820, confirmation code 9712118. The conference call will also be made
available for playback via the Company s corporate website, www.capitalsenior.com, beginning August 5, 2014.
Adjusted EBITDAR, Adjusted EBITDAR Margin, Adjusted Net Income and Adjusted CFFO are financial measures of operating performance that are
not calculated in accordance with U.S. generally accepted accounting principles ( GAAP ). Non-GAAP financial measures may have material limitations in that they do not reflect all of the amounts associated with our results of operations as
determined in accordance with GAAP. As a result, these non-GAAP financial measures should not be considered a substitute for, nor superior to, financial results and measures determined or calculated in accordance with GAAP. The Company believes that
these non-GAAP measures are useful in identifying trends in day-to-day performance because they exclude items that are of little or no significance to operations and provide indicators to management of progress in achieving optimal operating
performance. In addition, these measures are used by many research analysts and investors to evaluate the performance and the value of companies in the senior living industry. The Company strongly urges you to review the reconciliation of net income
from operations to Adjusted EBITDAR and Adjusted EBITDAR Margin and the reconciliation of net loss to Adjusted Net Income and Adjusted CFFO, along with the Company s consolidated balance sheets, statements of operations, and statements of cash
Capital Senior Living Corporation is one of the nation s largest operators of residential communities for senior adults. The Company s operating
strategy is to provide value to residents by providing quality senior living services at reasonable prices. The Company s communities emphasize 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 operates 115 senior living communities in geographically concentrated regions with an aggregate capacity of approximately 15,000 residents.
The 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,
refinancing, community sales, 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.
For information about Capital Senior Living, visit www.capitalsenior.com.
Contact Carey P. Hendrickson, Chief Financial Officer, at 972-770-5600 for more information.
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED BALANCE SHEETS
June 30, December 31,
2014 2013
(unaudited)
ASSETS
Current assets:
Cash and cash equivalents $ 27,934 $ 13,611
Restricted cash 11,437 11,425
Accounts receivable, net 4,934 3,752
Accounts receivable from affiliates 412 416
Federal and state income taxes receivable 5,401 5,123
Deferred taxes 557 845
Property tax and insurance deposits 9,105 11,036
Prepaid expenses and other 4,462 6,605
Total current assets 64,242 52,813
Property and equipment, net 732,560 649,967
Investments in unconsolidated joint ventures 1,010
Other assets, net 44,063 41,759
Total assets $ 840,865 $ 745,549
LIABILITIES AND SHAREHOLDERS EQUITY
Current liabilities:
Accounts payable $ 1,024 $ 3,813
Accounts payable to affiliates 1
Accrued expenses 26,595 29,321
Current portion of notes payable 10,287 11,918
Current portion of deferred income 12,298 11,215
Current portion of capital lease and financing obligations 970 948
Customer deposits 1,625 1,489
Total current liabilities 52,799 58,705
Deferred income 16,982 18,021
Capital lease and financing obligations, net of current portion 40,680 41,093
Deferred taxes 557 845
Other long-term liabilities 1,492 1,559
Notes payable, net of current portion 580,707 467,376
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 29,059 and 28,845 in 2014 and 2013, respectively 294 292
Additional paid-in capital 147,883 143,721
Retained earnings 405 14,871
Treasury stock, at cost 350 shares (934 ) (934 )
Total shareholders equity 147,648 157,950
Total liabilities and shareholders equity $ 840,865 $ 745,549
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(unaudited, in thousands, except per share data)
Three Months Ended June 30, Six Months Ended June 30,
2014 2013 2014 2013
Revenues:
Resident and health care revenue $ 91,600 $ 85,301 $ 181,774 $ 170,076
Affiliated management services revenue 207 196 415 381
Community reimbursement revenue 1,618 1,722 3,093 2,987
Total revenues 93,425 87,219 185,282 173,444
Expenses:
Operating expenses (exclusive of facility lease expense and depreciation and amortization expense shown below) 55,585 51,130 111,276 101,250
General and administrative expenses 4,651 5,081 9,622 10,003
Facility lease expense 14,889 14,269 29,683 28,539
Stock-based compensation expense 2,717 1,293 4,077 2,289
Depreciation and amortization 10,816 10,761 21,767 22,650
Community reimbursement expense 1,618 1,722 3,093 2,987
Total expenses 90,276 84,256 179,518 167,718
Income from operations 3,149 2,963 5,764 5,726
Other income (expense):
Interest income 16 17 28 121
Interest expense (7,393 ) (5,694 ) (14,530 ) (11,378 )
Write-off of deferred loan costs and prepayment premiums (6,979 ) (6,979 )
Joint venture equity investment valuation gain 1,519 1,519
Loss on disposition of assets, net (14 ) (2 ) (10 ) (1 )
Equity in earnings of unconsolidated joint ventures, net 64 30 105 33
Other income 9 6 17 18
Loss before (provision) benefit for income taxes (9,629 ) (2,680 ) (14,086 ) (5,481 )
(Provision) Benefit for income taxes (190 ) 610 (380 ) 1,335
Net loss $ (9,819 ) $ (2,070 ) $ (14,466 ) $ (4,146 )
Per share data:
Basic net loss per share $ (0.34 ) $ (0.07 ) $ (0.50 ) $ (0.15 )
Diluted net loss per share $ (0.34 ) $ (0.07 ) $ (0.50 ) $ (0.15 )
Weighted average shares outstanding basic 28,298 27,809 28,222 27,697
Weighted average shares outstanding diluted 28,298 27,809 28,222 27,697
Comprehensive loss $ (9,819 ) $ (2,070 ) $ (14,466 ) $ (4,146 )
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(unaudited, in thousands)
Six Months Ended June 30,
2014 2013
Operating Activities
Net loss $ (14,466 ) $ (4,146 )
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization 21,767 22,650
Amortization of deferred financing charges 646 586
Amortization of deferred lease costs and lease intangibles 615 650
Deferred income 44 (938 )
Deferred income taxes (975 )
Write-off of deferred loan costs and prepayment premiums 6,979
Joint venture equity investment valuation gain (1,519 )
Loss on disposition of assets, net 10 1
Equity in earnings of unconsolidated joint ventures (105 ) (33 )
Provision for bad debts 372 221
Stock-based compensation expense 4,077 2,289
Changes in operating assets and liabilities:
Accounts receivable (1,554 ) (595 )
Accounts receivable from affiliates 4 412
Property tax and insurance deposits 1,931 445
Prepaid expenses and other 2,143 (1,005 )
Other assets (46 ) (2,742 )
Accounts payable (2,790 ) (5,071 )
Accrued expenses (2,726 ) (268 )
Federal and state income taxes receivable/payable (278 ) 3,007
Customer deposits 136 (4 )
Net cash provided by operating activities 15,240 14,484
Investing Activities
Capital expenditures (7,887 ) (5,142 )
Cash paid for acquisitions (98,180 ) (32,141 )
Proceeds from disposition of assets 4
Proceeds from SHPIII/CSL Transaction 2,532
Distributions from unconsolidated joint ventures 102 42
Net cash used in investing activities (103,429 ) (37,241 )
Financing Activities
Proceeds from notes payable 231,122 40,858
Repayments of notes payable (125,917 ) (17,073 )
Increase in restricted cash (12 ) (13 )
Cash payments for capital lease and financing obligations (391 ) (350 )
Cash proceeds from the issuance of common stock 169 2,760
Excess tax benefits on stock option exercised (82 ) (1,445 )
Deferred financing charges paid (2,377 ) (403 )
Net cash provided by financing activities 102,512 24,334
Increase in cash and cash equivalents 14,323 1,577
Cash and cash equivalents at beginning of period 13,611 18,737
Cash and cash equivalents at end of period $ 27,934 $ 20,314
Supplemental Disclosures
Cash paid during the period for:
Interest $ 13,980 $ 10,455
Income taxes $ 695 $ 677
Capital Senior Living Corporation
Supplemental Information
Average
Communities Resident Capacity Average Units
Q2 14 Q2 13 Q2 14 Q2 13 Q2 14 Q2 13
Portfolio Data
I. Community Ownership / Management
Consolidated communities
Owned 63 51 7,712 6,944 6,197 5,501
Leased 50 50 6,333 6,298 5,000 5,029
Joint Venture communities (equity method) 3 651 674 429 433
Total 113 104 14,696 13,916 11,626 10,964
Independent living 7,597 7,554 6,191 6,170
Assisted living 7,099 6,192 5,434 4,626
Skilled nursing 170 168
Total 14,696 13,916 11,626 10,964
II. Percentage of Operating Portfolio
Consolidated communities
Owned 55.8 % 49.0 % 52.5 % 49.9 % 53.3 % 50.2 %
Leased 44.2 % 48.1 % 43.1 % 45.3 % 43.0 % 45.8 %
Joint Venture communities (equity method) 2.9 % 4.4 % 4.8 % 3.7 % 4.0 %
Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %
Independent living 51.7 % 54.3 % 53.3 % 56.3 %
Assisted living 48.3 % 44.5 % 46.7 % 42.2 %
Skilled nursing 1.2 % 1.5 %
Total 100.0 % 100.0 % 100.0 % 100.0 %
Capital Senior Living Corporation
Supplemental Information (excludes 2 communities being repositioned and 1 community in lease up)
Q2 14 Q2 13
Selected Operating Results
I. Owned communities
Number of communities 60 49
Resident capacity 7,103 6,165
Unit capacity 5,700 4,882
Financial occupancy (1) 88.4 % 87.3 %
Revenue (in millions) 43.8 35.5
Operating expenses (in millions) (2) 25.0 19.5
Operating margin 43 % 45 %
Average monthly rent 2,899 2,779
II. Leased communities
Number of communities 50 50
Resident capacity 6,333 6,298
Unit capacity 5,000 5,029
Financial occupancy (1) 86.2 % 86.5 %
Revenue (in millions) 44.7 44.4
Operating expenses (in millions) (2) 22.5 21.6
Operating margin 50 % 51 %
Average monthly rent 3,456 3,402
III. Consolidated communities
Number of communities 110 99
Resident capacity 13,436 12,463
Unit capacity 10,700 9,912
Financial occupancy (1) 87.4 % 86.9 %
Revenue (in millions) 88.5 79.9
Operating expenses (in millions) (2) 47.4 41.1
Operating margin 46 % 49 %
Average monthly rent 3,156 3,094
IV. Communities under management
Number of communities 110 102
Resident capacity 14,087 13,137
Unit capacity 11,129 10,345
Financial occupancy (1) 87.4 % 86.8 %
Revenue (in millions) 92.6 83.8
Operating expenses (in millions) (2) 49.7 43.2
Operating margin 46 % 48 %
Average monthly rent 3,175 3,111
V. Same communities under management
Number of communities 100 100
Resident capacity 13,031 13,001
Unit capacity 10,278 10,310
Financial occupancy (1) 87.1 % 86.8 %
Revenue (in millions) 84.3 83.5
Operating expenses (in millions) (2) 44.7 43.1
Operating margin 47 % 48 %
Average monthly rent 3,141 3,112
VI. General and Administrative expenses as a percent of Total Revenues under Management
Second Quarter (3) 4.3 % 5.2 %
First six months (3) 4.7 % 5.2 %
VII. Consolidated Mortgage Debt Information (in thousands, except interest rates) (excludes insurance premium and auto financing)
Total fixed rate mortgage debt 524,018 376,747
Total variable rate mortgage debt 65,222 4,550
Weighted average interest rate 4.74 % 5.23 %
CAPITAL SENIOR LIVING CORPORATION
Last updated: Aug 5, 2014