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PRESS CONTACT: Ralph A. Beattie, Chief Financial Officer Phone: 1-972-770-5600 FOR IMMEDIATE RELEASE CAPITAL SENIOR LIVING CORPORATION REPORTS FOURTH QUARTER AND FULL YEAR 2013 RESULTS DALLAS (BUSINESS WIRE)

Key Takeaway: PRESS CONTACT: Ralph A. Beattie, Chief Financial Officer Phone: 1-972-770-5600 FOR IMMEDIATE RELEASE CAPITAL SENIOR LIVING CORPORATION REPORTS FOURTH QUARTER AND FULL YEAR 2013 RESULTS (BUSINESS WIRE) February 27, 2014 Capital Senior Living Corporation (the Company ) (NYS

Full Press Release Details

PRESS CONTACT: Ralph A. Beattie, Chief Financial Officer Phone: 1-972-770-5600
FOR IMMEDIATE RELEASE
CAPITAL SENIOR LIVING CORPORATION
REPORTS FOURTH QUARTER AND
FULL YEAR 2013 RESULTS
(BUSINESS WIRE) February 27, 2014 Capital Senior Living Corporation (the Company ) (NYSE:CSU), one of the country s largest operators of senior living communities, today announced operating and financial results
for the fourth quarter and full year 2013. Company highlights for the fourth quarter and full year include:
Operating and Financial Summary
(see Non-GAAP Financial Measures below)
We are pleased to report positive results for the fourth quarter as we continue to recover from high
levels of attrition in 2013, said Lawrence A. Cohen, Chief Executive Officer of the Company. We are focused on reducing attrition and increasing occupancy by converting approximately 360 vacant independent living units to assisted living
and memory care units. Once these converted units are stabilized, we expect overall occupancy to increase by approximately 300 basis points, approaching 90%.
Complementing this organic 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 differentiate Capital Senior Living as the value leader in providing quality
seniors housing and care at reasonable prices. 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 housing market.
Recent Investment Activity
Highlights of these transactions include:
Financial Results Fourth Quarter
For the fourth quarter of 2013, the Company reported revenue of $88.9 million, compared to revenue of $83.3 million in the fourth quarter of 2012. Resident and
healthcare revenue increased from the fourth quarter of the prior year by approximately $5.4 million, or 6.6%, largely as a result of acquiring 11 communities since the fourth quarter of 2012. The number of consolidated communities increased from 98
in the fourth quarter of 2012 to 109 in the fourth quarter of 2013.
During 2013, the Company decided to close the skilled nursing units in its two
CCRC s and convert this space to private-pay use. Excluding the two CCRC s that are being re-positioned, average monthly rent for the consolidated communities was $3,037 per occupied unit in the fourth quarter of 2013, an increase of $90,
or 3.1%, over the fourth quarter of 2012. Financial occupancy of the consolidated portfolio averaged 86.5% in the fourth quarter of 2013.
of resident and healthcare revenue, operating expenses were 62.1% in the fourth quarter of 2013, compared to 59.8% in the fourth quarter of 2012. Margins were negatively impacted by higher utility costs from a particularly harsh winter and higher
real estate taxes compared to the prior period which reflected multi-year tax adjustments from successful appeals coupled with higher tax assessments in the current quarter that are now under appeal. Operating expenses for the fourth quarter of 2013
were $54.1 million, an increase of $5.2 million from the fourth quarter of 2012, primarily due to 11 additional communities now being consolidated.
General and administrative expenses as a percentage of revenues under management were 5.2% in the fourth quarter of 2013, excluding transaction costs of
approximately $0.7 million. Medical claims that had been abnormally high earlier in the year came back into line in the fourth quarter.
for the fourth quarter of 2013 was approximately $29.7 million, an increase of $0.5 million, or 1.8%, from the fourth quarter of 2012. Excluding the two CCRC s being re-positioned, EBITDAR margin for the fourth quarter of 2013 was 34.6%.
Adjusted net income for the fourth quarter of 2013 was $1.2 million, or $0.04 per share, excluding non-recurring or non-economic items reconciled on the final
page of this release. This compares to a net loss of $2.4 million, or $0.08 per share, before adjusting for these non-recurring or non-economic items. Adjusted CFFO was $14.5 million or $0.52 per share in the fourth quarter of 2013. Adjusted CFFO in
the fourth quarter of 2013 included a benefit of $0.12 per share from the cost segregation study completed earlier this year. This benefit was $0.09 per share in the fourth quarter of 2012.
Financial Results Full Year
The Company reported 2013 revenue of $350.4 million compared to revenue of $310.5 million in 2012, an increase of $39.8 million or 12.8%. Operating expenses of
$208.2 million in 2013 increased $25.2 million from the prior year.
General and administrative expenses in 2013 were $20.2 million compared to $16.1
million in 2012. Expenses in both years included approximately $1.9 million of transaction costs. Approximately half of the increase in 2013 was due to a higher level of medical claims paid under the Company s self-insurance plan. The remainder
was largely attributable to payroll and benefit costs to support growth. Excluding transaction costs, general and administrative expenses as a percentage of revenues under management were 5.2% in 2013.
Adjusted EBITDAR increased 8.7% to $119.6 million in 2013, an increase of $9.6 million from 2012. EBITDAR margin was 34.9% in 2013 excluding the two
CCRC s being re-positioned. The Company earned adjusted net income of $4.9 million, or $0.17 per share, in 2013 excluding the non-recurring or non-economic items reconciled on the final page of this release. This compares to a net loss of $16.5
million, or $0.58 per share, before adjusting for these non-recurring or non-economic items. Adjusted CFFO was $42.6 million, or $1.53 per share, in 2013, an increase of 14.2% from 2012.
Operating Activities
positioned as a substantially all private-pay business and intends to further differentiate itself by enhancing its private-pay revenues. Two CCRC s are being re-positioned with formerly skilled nursing space being converted to private-pay use.
While these communities are being re-positioned, same-community results for these two communities will be excluded.
At communities under management,
excluding the communities referenced above, same-community revenue in the fourth quarter of 2013 increased 0.9% versus the fourth quarter of 2012. Same-community expenses increased 3.3% and net operating income declined 2.5% from the fourth quarter
of the prior year. The increase in expenses was due to higher utility costs from unusually cold weather and real estate tax adjustments received in the fourth quarter of 2012. Same-community occupancies were 85.9% and average rents were $68 per
occupied unit, or 2.3%, higher than the fourth quarter of the prior year.
Capital expenditures for the fourth quarter of 2013 were approximately $3.7
million, representing $2.6 million of investment spending and $1.1 million of recurring capital expenditures. Spending in 2013 for recurring capital expenditures equaled $4.1 million, approximately $400 per unit.
The Company ended 2013 with $25.0 million of cash and cash equivalents, including restricted cash. During the year, the Company invested $38.1 million of cash
as equity to complete 11 acquisitions and spent $13.6 million on capital improvements.
As of December 31, 2013, the Company financed its 59 owned
communities with mortgages totaling $476.2 million at interest rates averaging 5.25%. All of the Company s debt is at fixed interest rates, except three bridge loans totaling approximately $22.5 million at variable rates averaging 4.24%. The
Company has no mortgage maturities before the third quarter of 2015.
Q4 2013 Conference Call Information
The Company will host a conference call with senior management to discuss the Company s fourth quarter and full year 2013 financial results. The call will
be held on Thursday, February 27, 2014 at 5:00 p.m. Eastern Time. The call-in number is 913-312-0395, confirmation code 6286856. 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 February 27, 2014 at 8:00 p.m. Eastern Time, until March 8, 2014 at 8:00 p.m. Eastern Time. To access the conference call replay, call 719-457-0820, confirmation code 6286856. The conference call will also be
made available for playback via the Company s corporate website, www.capitalsenior.com, beginning February 28, 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 flows.
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 112 senior living communities in geographically concentrated regions with an aggregate capacity of approximately 14,600 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,
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 Ralph A. Beattie, Chief Financial Officer, at 972-770-5600 for more information.
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED BALANCE SHEETS
December 31, December 31,
2013 2012
ASSETS
Current assets:
Cash and cash equivalents $ 13,611 $ 18,737
Restricted cash 11,425 10,179
Accounts receivable, net 3,752 5,229
Accounts receivable from affiliates 416 753
Federal and state income taxes receivable 5,123 3,901
Deferred taxes 845 1,443
Property tax and insurance deposits 11,036 11,442
Prepaid expenses and other 6,605 4,758
Total current assets 52,813 56,442
Property and equipment, net 649,967 527,159
Deferred taxes 9,350
Investments in unconsolidated joint ventures 1,010 1,074
Other assets, net 41,759 42,917
Total assets $ 745,549 $ 636,942
LIABILITIES AND SHAREHOLDERS EQUITY
Current liabilities:
Accounts payable $ 3,813 $ 6,978
Accounts payable to affiliates 1 2
Accrued expenses 29,321 24,445
Current portion of notes payable 11,918 20,230
Current portion of deferred income 11,215 8,193
Current portion of capital lease and financing obligations 948 766
Customer deposits 1,489 1,540
Total current liabilities 58,705 62,154
Deferred income 18,021 19,990
Capital lease and financing obligations, net of current portion 41,093 42,146
Deferred taxes 845
Other long-term liabilities 1,559 1,692
Notes payable, net of current portion 467,376 342,366
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 28,845 and 28,218 in 2013 and 2012, respectively 292 286
Additional paid-in capital 143,721 137,867
Retained earnings 14,871 31,375
Treasury stock, at cost 350 shares in 2013 and 2012 (934 ) (934 )
Total shareholders equity 157,950 168,594
Total liabilities and shareholders equity $ 745,549 $ 636,942
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(in thousands, except per share data)
Three Months Ended December 31, Year Ended December 31,
2013 2012 2013 2012
Revenues:
Resident and health care revenue $ 87,069 $ 81,687 $ 343,478 $ 304,848
Affiliated management services revenue 211 182 797 674
Community reimbursement revenue 1,655 1,409 6,087 5,014
Total revenues 88,935 83,278 350,362 310,536
Expenses:
Operating expenses (exclusive of facility lease expense and depreciation and amortization expense shown below) 53,888 48,651 207,744 182,286
General and administrative expenses 5,209 5,191 20,238 16,114
Facility lease expense 14,173 13,965 56,986 55,144
Stock-based compensation expense 1,164 601 4,322 2,444
Provision for bad debts 167 198 497 749
Depreciation and amortization 10,055 10,160 43,238 35,130
Community reimbursement expense 1,655 1,409 6,087 5,014
Total expenses 86,311 80,175 339,112 296,881
Income from operations 2,624 3,103 11,250 13,655
Other income (expense):
Interest income 13 17 151 453
Interest expense (6,446 ) (5,323 ) (23,767 ) (18,022 )
Gain (Loss) on disposition of assets, net 1,442 1,454 (19 )
Equity in earnings (losses) of unconsolidated joint ventures 57 24 133 (217 )
Other income 6 34
Loss before (provision) benefit for income taxes (2,304 ) (2,179 ) (10,745 ) (4,150 )
(Provision) Benefit for income taxes (91 ) 538 (5,759 ) 1,031
Net loss $ (2,395 ) $ (1,641 ) $ (16,504 ) $ (3,119 )
Per share data:
Basic net loss per share $ (0.08 ) $ (0.06 ) $ (0.58 ) $ (0.11 )
Diluted net loss per share $ (0.08 ) $ (0.06 ) $ (0.58 ) $ (0.11 )
Weighted average shares outstanding basic 27,949 27,403 27,815 27,349
Weighted average shares outstanding diluted 27,949 27,403 27,815 27,349
Comprehensive loss $ (2,395 ) $ (1,641 ) $ (16,504 ) $ (3,119 )
CAPITAL SENIOR LIVING CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
Year Ended December 31,
2013 2012
Operating Activities
Net loss $ (16,504 ) $ (3,119 )
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization 43,238 35,130
Amortization of deferred financing charges 1,100 787
Amortization of deferred lease costs, net 1,164 753
Deferred income 1,053 (1,816 )
Deferred income taxes 10,793 (3,532 )
Equity in (earnings) losses of unconsolidated joint ventures, net (133 ) 218
(Gain) Loss on disposition of assets, net (1,454 ) 19
Provision for bad debts 497 749
Stock-based compensation expense 4,322 2,444
Changes in operating assets and liabilities:
Accounts receivable 980 (1,452 )
Accounts receivable from affiliates 337 (45 )
Property tax and insurance deposits 406 (47 )
Prepaid expenses and other (1,847 ) 1,310
Other assets (1,745 ) 3,721
Accounts payable (3,166 ) 4,369
Accrued expenses 4,876 5,359
Federal and state income taxes receivable (1,222 ) 1,537
Customer deposits (51 ) 10
Net cash provided by operating activities 42,644 46,395
Investing Activities
Capital expenditures (13,562 ) (12,302 )
Cash paid for acquisitions (150,391 ) (178,110 )
Proceeds from disposition of assets 1,460 19
Contributions to joint ventures (243 )
Distributions from joint ventures 197 21
Net cash used in investing activities (162,296 ) (190,615 )
Financing Activities
Proceeds from notes payable 140,237 160,413
Repayments on notes payable (23,539 ) (15,900 )
Cash payments for capital lease and financing obligations (871 ) (499 )
Increase in restricted cash (1,246 ) (1,077 )
Cash proceeds from issuance of common stock 3,163 165
Excess tax benefits on stock options exercised (1,625 ) (37 )
Deferred financing charges paid (1,593 ) (2,391 )
Net cash provided by financing activities 114,526 140,674
Decrease in cash and cash equivalents (5,126 ) (3,546 )
Cash and cash equivalents at beginning of period 18,737 22,283
Cash and cash equivalents at end of period $ 13,611 $ 18,737
Supplemental Disclosures
Cash paid during the period for:
Interest $ 21,953 $ 16,620
Income taxes $ 702 $ 4,719
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
Average
Communities Resident Capacity Average Units
Q4 13 Q4 12 Q4 13 Q4 12 Q4 13 Q4 12
Portfolio Data
I. Community Ownership / Management
Consolidated communities
Owned 59 48 7,611 6,675 5,911 5,431
Leased 50 50 6,298 6,298 5,213 5,039
Joint Venture communities (equity method) 3 3 674 674 443 433
Total 112 101 14,583 13,647 11,567 10,903
Independent living 7,277 7,213 5,888 6,003
Assisted living 6,761 5,719 5,226 4,282
CCRC s 545 715 453 618
Total 14,583 13,647 11,567 10,903
II. Percentage of Operating Portfolio
Consolidated communities
Owned 52.7 % 47.5 % 52.2 % 48.9 % 51.1 % 49.8 %
Leased 44.6 % 49.5 % 43.2 % 46.2 % 45.1 % 46.2 %
Joint venture communities (equity method) 2.7 % 3.0 % 4.6 % 4.9 % 3.8 % 4.0 %
Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %
Independent living 49.9 % 52.9 % 50.9 % 55.1 %
Assisted living 46.4 % 41.9 % 45.2 % 39.3 %
CCRC s 3.7 % 5.2 % 3.9 % 5.6 %
Total 100.0 % 100.0 % 100.0 % 100.0 %
Capital Senior Living Corporation
Supplemental Information (excludes CCRC s being re-positioned)
Q4 13 Q4 12
Selected Operating Results
I. Owned communities
Number of communities 57 46
Resident capacity 7,066 5,960
Unit capacity 5,457 4,571
Financial occupancy (1) 87.0 % 89.2 %
Revenue (in millions) 39.4 31.9
Operating expenses (in millions) (2) 22.4 17.5
Operating margin 43 % 45 %
Average monthly rent 2,764 2,606
II. Leased communities
Number of communities 50 50
Resident capacity 6,298 6,298
Unit capacity 5,213 5,207
Financial occupancy (1) 85.9 % 86.9 %
Revenue (in millions) 44.7 44.2
Operating expenses (in millions) (2) 22.7 22.0
Operating margin 49 % 50 %
Average monthly rent 3,326 3,253
III. Consolidated communities
Number of communities 107 96
Resident capacity 13,364 12,258
Unit capacity 10,670 9,778
Financial occupancy (1) 86.5 % 88.0 %
Revenue (in millions) 84.1 76.0
Operating expenses (in millions) (2) 45.1 39.5
Operating margin 46 % 48 %
Average monthly rent 3,037 2,947
IV. Communities under management
Number of communities 110 99
Resident capacity 14,038 12,932
Unit capacity 11,113 10,219
Financial occupancy (1) 86.6 % 87.6 %
Revenue (in millions) 88.3 79.7
Operating expenses (in millions) (2) 47.4 41.6
Operating margin 46 % 48 %
Average monthly rent 3,058 2,966
V. Same communities under management
Number of communities 89 89
Resident capacity 11,886 11,886
Unit capacity 9,761 9,748
Financial occupancy (1) 85.9 % 87.2 %
Revenue (in millions) 75.9 75.3
Operating expenses (in millions) (2) 40.2 39.1
Operating margin 47 % 48 %
Average monthly rent 3,018 2,950
VI. General and administrative expenses as a percent of total revenues under management
Fourth Quarter (3) 5.2 % 5.2 %
Fiscal Year (3) 5.2 % 4.5 %
VII. Consolidated mortgage debt information (in thousands, except for interest rates)
Total fixed rate mortgage debt 453,641 349,309
Total variable rate mortgage debt 22,522 11,550
Weighted average interest rate 5.25 % 5.27 %
CAPITAL SENIOR LIVING CORPORATION
NON-GAAP RECONCILIATIONS (excludes CCRC s being re-positioned)
(In thousands, except per share data)
Three Months Ended December 31, Fiscal Year Ended December 31,
2013 2012 2013 2012
Adjusted EBITDAR
Net income from operations $ 2,624 $ 3,103 $ 11,250 $ 13,655
Depreciation and amortization expense 10,055 10,160 43,238 35,130
Stock-based compensation expense 1,164 601 4,322 2,444
Facility lease expense 14,173 13,965 56,986 55,144
Provision for bad debts 167 198 497 749
Casualty losses 161 441 543 976
Transaction costs 660 735 1,866 1,899
CCRC s being re-positioned 739 859
Adjusted EBITDAR $ 29,743 $ 29,203 $ 119,561 $ 109,997
Adjusted EBITDAR Margin
Adjusted EBITDAR $ 29,743 $ 29,203 $ 119,561 $ 109,997
Total revenues $ 88,935 $ 83,278 $ 350,362 $ 310,536
CCRC s being re-positioned (2,987 ) (7,847 )
Adjusted revenues $ 85,948 $ 83,278 $ 342,515 $ 310,536
Adjusted EBITDAR margin 34.6 % 35.1 % 34.9 % 35.4 %
Adjusted net income and net income per share
Net loss $ (2,395 ) $ (1,641 ) $ (16,504 ) $ (3,119 )
Casualty losses, net of tax 101 278 342 615
Transaction costs, net of tax 416 463 1,176 1,196
Resident lease amortization, net of tax 1,937 2,775 10,774 9,003
(Gain) Loss on disposition of assets, net of tax (908 ) (916 ) 12
Deferred tax asset valuation allowance 1,297 8,810
CCRC s being re-positioned, net of tax 756 1,170
Adjusted net income $ 1,204 $ 1,875 $ 4,852 $ 7,707
Adjusted net income per share $ 0.04 $ 0.07 $ 0.17 $ 0.28
Diluted shares outstanding 27,966 27,514 27,871 27,434
Adjusted CFFO and Adjusted CFFO per share
Net loss $ (2,395 ) $ (1,641 ) $ (16,504 ) $ (3,119 )
Non-cash charges, net 17,037 15,090 60,581 34,752
Recurring capital expenditures (991 ) (894 ) (3,866 ) (3,373 )
Casualty losses, net of tax 101 278 342 615
Transaction costs 660 735 1,866 1,899
Tax impact of Spring Meadows Transaction (106 ) (106 ) (424 ) (424 )
Tax impact of lease modification 6,983
CCRC s being re-positioned, net of tax 237 631
Adjusted CFFO $ 14,543 $ 13,462 $ 42,626 $ 37,333
Adjusted CFFO per share $ 0.52 $ 0.49 $ 1.53 $ 1.36
Last updated: Feb 27, 2014