NASDAQ$CACC

Credit Acceptance · Q2 2023 earnings

Q2 2023 earnings · · Investor relations

Briefing

Credit Acceptance's financial performance declined in Q2 2023 compared to the same period last year, with net income and EPS significantly lower due to increased provision for credit losses and interest expenses.

Credit Acceptance Corporation reported a significant decrease in net income for Q2 2023, with GAAP net income at $22.2 million, or $1.69 per diluted share, compared to $107.4 million, or $7.94 per diluted share, for the same period in 2022. The decline was primarily due to an increase in the provision for credit losses and higher interest expenses. Adjusted net income, a non-GAAP measure, was $140.0 million, or $10.69 per diluted share, compared to $188.2 million, or $13.92 per diluted share, for the same period in 2022.

  • GAAP net income decreased to $22.2 million, or $1.69 per diluted share, compared to $107.4 million, or $7.94 per diluted share in Q2 2022.
  • Adjusted net income was $140.0 million, or $10.69 per diluted share, compared to $188.2 million, or $13.92 per diluted share in Q2 2022.
  • Consumer Loan assignment volume grew, with unit and dollar volumes increasing by 12.8% and 8.3%, respectively, compared to Q2 2022.
  • Forecasted collection rates declined for Consumer Loans assigned in 2021 and 2022, impacting forecasted net cash flows.

Headline financials

Total Revenue

$478M

Previous: $457M+4.5%
EPS (adj)

$10.69

Previous: $13.92-23.2%
Consumer Loan unit volume

82.7K

Previous: 73.3K+12.8%
Active dealers

9.9K

Previous: 8.5K+16.1%
Average volume per active dealer

8.4

Previous: 8.6-2.3%
Capital Expenditures

-$2.4M

Previous: -$1M-140.0%
Free Cash Flow

$19.8M

Previous: $106M-81.4%
Net Income

$22.2M

Previous: $107M-79.3%
Operating Income

$341M

Previous: $394M-13.3%
Gross Profit

$458M

Previous: $445M+2.9%
Cash & Equivalents

$3.2M

Previous: $4.1M-22.0%
Total Assets

$7.21B

Previous: $6.98B+3.3%
Stock-Based Comp

$9.8M

Previous: $9.1M+7.7%

Revenue & EPS history

Credit Acceptance · Revenue · Quarterly

$478M

Q2 2023+4.5%vs Q2 2022
Beat estimate in 9 of 14 quarters(64%)
ActualEstimate

Revenue by segment

Credit Acceptance · $478M total across 3 segments · Q2 2023

  • Finance charges
    $441M+3.6%
  • Premiums earned
    $19.8M+28.6%
  • Other income
    $17.1M+4.3%

Forward guidance

This earnings report contains forward-looking statements that are subject to risks and uncertainties, including industry, operational, macroeconomic, capital, liquidity, technology, cybersecurity, legal, and regulatory risks.

Tailwinds

  • The 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 our forward-looking statements.
  • Credit Acceptance has offered financing programs since 1972.
  • The company's financing programs are offered through a nationwide network of automobile dealers.
  • Credit Acceptance reports to the three national credit reporting agencies.
  • The company is publicly traded on the Nasdaq Stock Market under the symbol CACC.

Headwinds

  • Our inability to accurately forecast and estimate the amount and timing of future collections could have a material adverse effect on results of operations.
  • Due to competition from traditional financing sources and non-traditional lenders, we may not be able to compete successfully.
  • 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.
  • Governmental or market responses to climate change and related environmental issues could have a material adverse effect on our business.
  • We may be unable to continue to access or renew funding sources and obtain capital needed to maintain and grow our business.

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 2023

Historical avgQ2 2023

-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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