NASDAQ$CACC

Credit Acceptance · Q2 2020 earnings

Q2 2020 earnings · · Investor relations

Briefing

Credit Acceptance reported a net income of $96.4 million and EPS of $5.40 for Q2 2020, with adjusted EPS at $8.63. The company experienced growth in consumer loan unit and dollar volumes, alongside challenges from the COVID-19 pandemic impacting collection rates and dealer operations.

Credit Acceptance Corporation announced a consolidated net income of $96.4 million, or $5.40 per diluted share, for the three months ended June 30, 2020, compared to $164.4 million, or $8.68 per diluted share, for the same period in 2019. Adjusted net income, a non-GAAP financial measure, was $154.1 million, or $8.63 per diluted share, compared to $162.9 million, or $8.60 per diluted share, for the same period in 2019.

  • Net income decreased due to increased provision for credit losses, primarily from adopting the CECL accounting standard and changes in forecasted future cash flows.
  • Consumer loan assignment volumes increased by 5.7% in unit volume and 5.2% in dollar volume, driven by growth in average unit volume per active dealer.
  • COVID-19 pandemic impacted the business, leading to a reduction in demand and cash flows in mid-March through mid-April, followed by significant improvements.
  • Forecasted collection rates improved for Consumer Loans assigned in 2019 and 2020, but changes in collection rates impacted net cash flows.

Headline financials

Total Revenue

$406M

Previous: $371M+9.6%
EPS (adj)

$8.63

Previous: $8.60+0.3%
Consumer Loan unit volume

97.9K

Previous: 92.6K+5.7%
Active dealers

9.3K

Previous: 9.6K-2.3%
Average volume per active dealer

10.5

Previous: 9.7+8.2%
Capital Expenditures

-$6.3M

Previous: -$16.3M+61.3%
Free Cash Flow

$90.1M

Previous: $148M-39.2%
Net Income

$96.4M

Previous: $164M-41.4%
Operating Income

$364M

Previous: $327M+11.2%
Gross Profit

$397M

Previous: $362M+9.6%
Cash & Equivalents

$8.5M

Previous: $19.7M-56.9%
Total Assets

$7.34B

Previous: $6.91B+6.2%
Stock-Based Comp

$1.4M

Previous: $1.5M-6.7%

Revenue & EPS history

Credit Acceptance · Revenue · Quarterly

$406M

Q2 2020+9.6%vs Q2 2019
Beat estimate in 12 of 16 quarters(75%)
ActualEstimate

Revenue by segment

Credit Acceptance · $406M total across 3 segments · Q2 2020

  • Finance charges
    $378M
  • Premiums earned
    $14.2M
  • Other income
    $13.9M

Forward guidance

Company claims the protection of the safe harbor for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995 for all of their forward-looking statements.

Tailwinds

  • Company has access to funding sources and obtain capital needed to maintain and grow their business.
  • Company's pricing strategy is intended to maximize the amount of economic profit they generate, within the confines of capital and infrastructure constraints.
  • Company's financing programs are offered through a nationwide network of automobile dealers who benefit from sales of vehicles to consumers who otherwise could not obtain financing.
  • Company's financing programs allow dealers benefit from repeat and referral sales generated by these same customers.
  • Company's report to the three national credit reporting agencies, an important ancillary benefit of their programs is that they provide consumers with an opportunity to improve their lives by improving their credit score and move on to more traditional sources of financing.

Headwinds

  • Company's inability to accurately forecast and estimate the amount and timing of future collections could have a material adverse effect on results of operations.
  • Company may be unable to execute their business strategy due to current economic conditions.
  • The terms of their debt limit how they conduct their business.
  • Adverse changes in economic conditions, the automobile or finance industries, or the non-prime consumer market could adversely affect our financial position, liquidity and results of operations
  • The current outbreak of COVID-19 has adversely impacted their business, and the continuance of this pandemic, or any future outbreak of any contagious diseases or other public health emergency, could materially and adversely affect their business, financial condition, liquidity and results of operations.

Historical earnings impact

How earnings announcements have historically affected this stock's price.

Avg. return before/after earnings

Based on 20 quarterly earnings reports · overlaid with Q2 2020

Historical avgQ2 2020

-0.3%

Avg return

Earnings day

+1.0%

Avg return

5 days after

+1.6%

Avg return

30 days after

40%

26 / 65 earnings

Positive

+21.3%

Q1 2022

Best reaction

-15.8%

Q2 2024

Worst reaction

Earnings price reactions
QuarterReport dateReaction (Day 0)+5 days+30 days
Q1 2026+1.0%-0.7%+3.5%
Q4 2025+10.6%+12.4%+4.9%
Q3 2025+0.9%-0.2%+2.1%
Q1 2025-4.0%+2.0%-2.1%
Q4 2024-1.2%+1.0%-4.2%
Q3 2024-6.1%-6.4%+10.0%
Q2 2024-15.8%-18.4%-19.7%
Q1 2024-6.9%-4.3%-7.9%
Q4 2023+4.9%+1.9%-0.4%
Q3 2023-0.5%+9.6%+11.4%
Q2 2023-13.1%-10.5%-9.9%
Q1 2023-12.1%-8.0%-9.0%
Q4 2022+17.2%+17.6%+0.0%
Q3 2022-6.1%-4.9%+1.9%
Q2 2022-8.2%-5.5%-7.6%
Q1 2022+21.3%+17.0%+13.9%
Q4 2021-0.9%-1.9%+4.5%
Q3 2021+12.1%+14.7%+4.5%
Q2 2021+2.6%+14.5%+22.5%
Q1 2021+0.4%+6.3%+13.8%
Q4 2020-14.1%-10.1%-2.8%
Q3 2020-4.9%-3.7%-4.4%
Q2 2020-2.4%-0.9%-4.2%
Q1 2020+4.1%+11.5%+16.5%
Q4 2019-7.1%-6.3%-12.6%
Q3 2019-6.0%-3.2%-1.7%
Q2 2019-2.1%-4.5%-5.9%
Q1 2019-1.0%-0.7%-6.9%
Q4 2018-2.6%+4.4%+9.3%
Q3 2018+8.4%+6.8%+3.9%
Q2 2018+13.7%+18.7%+20.0%
Q1 2018-2.1%-0.6%+8.1%
Q4 2017-11.5%-14.4%-14.6%
Q3 2017-4.1%-6.1%+1.7%
Q2 2017+9.1%+9.1%+8.9%
Q1 2017+7.9%+6.1%+5.8%
Q4 2016-5.5%-1.7%-1.4%
Q3 2016-11.4%-9.2%+3.8%
Q2 2016+5.0%+6.1%+8.0%
Q1 2016-5.8%
Q4 2015-3.4%
Q3 2015-13.1%
Q2 2015+9.8%
Q1 2015+9.9%
Q4 2014+13.4%
Q3 2014+6.3%
Q2 2014-3.6%
Q1 2014-6.9%
Q4 2013+8.1%
Q3 2013-0.7%
Q2 2013+0.4%
Q1 2013-2.2%
Q4 2009-7.5%
Q4 2012+3.5%
Q3 2012-0.1%
Q2 2012+4.2%
Q1 2011-7.3%
Q1 2012-0.5%
Q4 2011+0.0%
Q3 2011+5.6%
Q3 2010+5.6%
Q2 2011-0.7%
Q4 2010-0.7%
Q2 2010-0.7%
Q1 2010-0.1%

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