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Tim Hortons Inc. (THI)
Exchange: Toronto Stock Exchange
$57.780
May 21, 2013, 10:12 PM EDT
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Tim Hortons Inc. Announces First Quarter Results

(All amounts in Canadian dollars)

                          Revenues up 13.9%
                 Operating Income Increased by 13.3%

                 Financial and Operational Highlights
                 ------------------------------------

-------------------------------------------------------------------------
($ million except EPS. Fully diluted shares in millions)

First Quarter Ended                4/1/2007      4/2/2006      % Change
-------------------                --------      --------      --------
  Revenue                        $     424.6   $     372.8         13.9%
  Operating Income               $      94.2   $      83.1         13.3%
  Effective Tax Rate                   34.6%         14.8%           n/a
  Net Income                     $      59.3   $      63.6         -6.8%
  EPS                            $      0.31   $      0.39        -20.5%

  Fully Diluted Shares                 190.6         161.8         17.8%
-------------------------------------------------------------------------

           -----------------------------------------------
            Same Store Sales        4/1/2007     4/2/2006
            ----------------        --------     --------
            Tim Hortons Canada        6.3%         8.7%
            Tim Hortons U.S.          4.0%         9.8%
           -----------------------------------------------

As of April 1, 2007, 99% of the Company's stores in Canada - and 84% of
the stores in the U.S. - were franchised.

-  Same-store sales grew 6.3% and 4.0% in Canada and the U.S.,
   respectively
-  21 new restaurants opened in the first quarter of 2007
-  Revenue up 13.9%, operating income up 13.3%
-  Company declares fourth consecutive $0.07 quarterly dividend
-  $45.0 million spent to repurchase 1.26 million shares in the first
   quarter of 2007

OAKVILLE, ON, May 3 /CNW/ - Tim Hortons Inc. (NYSE:THI, TSX: THI) today announced its results for the first quarter ended April 1, 2007.

Total revenues were $424.6 million in the first quarter, up 13.9% compared to $372.8 million in the first quarter of 2006. First quarter same-store sales increased 6.3% in Canada (8.7% in Q1 2006) and increased 4.0% in the U.S. (9.8% in Q1 2006). Tim Hortons(R) opened a total of 21 restaurants in the quarter compared to 27 restaurants in the first quarter last year. Systemwide sales growth(1), which includes both franchised and Company-operated restaurants, was 10.4%.

During the quarter, the company launched its annual Roll Up the Rim to Win contest. As of April 30, 2007, millions of food prizes were awarded to customers in Canada and the U.S. as well as grand prizes including 24 Toyota Camry Hybrids, 83 Panasonic plasma televisions, 386 cash prizes of $1,000 and 5,584 Apple iPod Nano Digital Music Players.

Other featured promotions during the quarter were Yogurt and Berries, the Breakfast Sandwich, Cherry Cake Ring donut, Mini Cinnamon Rolls and a Cinnamon Roll Hot Smoothie in both Canada and the U.S. Flavoured coffee with a bagel was also marketed in the U.S.

"Tim Hortons continued to deliver strong revenue growth and operating income growth in the first quarter," said Chairman and Chief Executive Officer Paul House. "In Canada, our same store sales increased 6.3%, which was above our long-term expectations. In the U.S. market, which represents approximately 10% of our stores, same store sales growth of 4% in the first quarter was below our long term target. We believe this is a result of a milder winter last year compared to this year and heavier competition, as well as the number of new stores opened late in 2006. We remain optimistic we can achieve our previously-announced targets for 2007."

Operating income in the first quarter was $94.2 million compared to $83.1 million for the same period in 2006. The $11.1 million year-over-year improvement in operating income was primarily due to:

-  Higher year-over-year revenue due to system wide sales growth;

-  An increase in franchise sales due to a higher number of resales in
   the first quarter of 2007 compared to the first quarter of 2006.

-  Continued expansion of three-channel delivery in Ontario through our
   Guelph distribution centre;

-  Higher equity income primarily from a non-cash tax benefit at one of
   our joint ventures, as well as a moderate gain in operating income at
   our two key joint ventures. The Company does not expect its investment
   to realize tax benefits of a similar nature in subsequent periods; and

Our operating gains were offset in part by:

-  U.S. operating segment loss of $4.1 million compared to a profit of
   $0.4 million in the first quarter of 2006 due to the following
   factors: increased relief given to franchisees, in part due to the
   number of new store openings late in 2006; higher general and
   administrative expenses; lower profit in the Company's coffee roasting
   operations; higher corporate store losses; and lower franchise fee
   revenues; and

-  Lower other income in the first quarter of 2007 of $1.5 million,
   primarily driven by foreign exchange gains recognized in the first
   quarter of 2006 that did not recur.

Net interest expense in the first quarter of 2007 was $3.6 million compared to $8.5 million in the same period last year. The lower net interest expense in 2007 was mainly the result of the repayment of a $1.1 billion note owing to Wendy's in early 2006. Proceeds from the Company's IPO in March, 2006, together with proceeds from its debt issuance in February, 2006, were used to repay the Wendy's note.

First quarter net income was $59.3 million compared to $63.6 million last year. Reported diluted earnings per share (EPS) were $0.31 compared to $0.39 in the first quarter of 2006. Factors primarily contributing to reductions in net income and EPS for the quarter were:

-  The effective tax rate in the first quarter of 2007 was 34.6% compared
   to 14.8% in 2006. The low 2006 rate reflected certain benefits that
   did not recur in 2007. The effective tax rate in the first quarter of
   2007 reflects the implementation of FASB No. 48, Accounting for
   Uncertainty in Income Taxes, which was the primary reason the
   effective tax rate was approximately 0.6% over management's previously
   announced expectations of 34%; and

-  diluted weighted average shares outstanding in the first quarter in
   2007 of 190.6 million compared to 161.8 million in the same period
   last year. The 17.8% higher share count was as a result of the
   Company's IPO in March, 2006.

During the first quarter, the Guelph distribution facility continued to expand its operations with over 700 stores on three-channel delivery as at April 1, 2007. Three-channel delivery includes dry, refrigerated and frozen product all on the same truck. The increase in revenues associated with the additional stores drove a positive operating income contribution versus the first quarter of 2006. As previously announced, the Company expects to complete full implementation of the facility by late 2007. Once fully operational, this distribution centre will service approximately 85% of our Ontario stores for three-channel delivery.

Share repurchase program in the first quarter

---------------------------------------------

In the first quarter, the Company purchased 1.26 million shares at an average cost of $35.86 for total cost of $45.0 million. The company has now completed $110 million of the previously announced $200 million share repurchase program.

Board declares quarterly dividend

---------------------------------

The Board of Directors has approved a $0.07 quarterly dividend. The dividend is payable on May 30, to shareholders of record as of May 14. The payment of future dividends remains subject to the discretion of the Company's Board of Directors.

Tim Hortons dividend is paid in Canadian dollars to all shareholders with Canadian resident addresses whose shares are registered with Computershare (the Company's transfer agent). For all other shareholders, including all shareholders who hold their shares indirectly (i.e. through their broker) and regardless of country of residence, the dividend will be converted to U.S. dollars on May 22 at the daily noon rate established by the Bank of Canada and paid in U.S. dollars on May 30.

Shan Atkins added to the Board of Directors

-------------------------------------------

On March 6, 2007, the Board appointed Ms. M. Shan Atkins to the Board. Ms. Atkins has been a managing director of Chetrum Capital LLC, a private investment firm, since 2001. Prior to her current position, Ms. Atkins held various positions with Sears Roebuck & Co., and Bain & Company, Inc. Ms. Atkins serves as a director of The Pep Boys - Manny, Moe & Jack, Spartan Stores Inc., and Shoppers Drug Mart Corporation.

Tim Hortons to host conference call at 4:30 p.m. today, May 3

-------------------------------------------------------------

Tim Hortons will host a conference call beginning at 4:30 p.m. (Eastern) today. Investors and the public may listen to the conference call in either one of the following ways:

- Phone: The dial-in number is (416) 641-6675. No access code is

required. A replay of the call will be available until midnight,

May 10 and can be accessed at (416) 626-4100. The reservation number

for the replay call is 21315855.

- Simultaneous Web Cast: Available at www.timhortons.com. The call will

also be archived at that site.

Tim Hortons Annual Shareholders' Meeting

----------------------------------------

Tim Hortons will hold its Annual Shareholders' Meeting on Friday, May 4, 2007, at 10:00 a.m., (Eastern) at Theatre Aquarius, 190 King William Street, Hamilton, Ontario, Canada. A live web cast of the event will also be available at www.timhortons.com.

(1) Systemwide Sales Growth

---------------------------

Total systemwide sales growth includes restaurant level sales at both Company and franchise restaurants. Approximately 97% of our system is franchised as at April 1, 2007. Systemwide sales growth is determined using a constant exchange rate to exclude the effects of foreign currency translation. U.S. dollar sales are converted to Canadian dollar amounts using the average exchange rate of the base year for the period covered. For the first quarter of 2007, systemwide sales growth was 10.4% over the first quarter of 2006. Systemwide sales impact our franchise royalties and rental income, as well as our distribution sales. Changes in systemwide sales are driven by changes in average same store sales and changes in the number of restaurants.

Safe Harbor Statement

---------------------

Certain information in this news release, particularly information regarding future economic performance and finances, and plans, expectations and objectives of management, is forward-looking. Factors set forth in the Company's Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995, including by reference the "risk factors" outlined in the Company's most recent Form 10-K filed March 9, 2007, in addition to other possible factors not listed or described in the Safe Harbor Statement, could affect the Company's actual results and cause such results to differ materially from those expressed in forward-looking statements. As such, readers are cautioned not to place undue reliance on forward-looking statements contained in this news release, which speak only as of the date hereof. Except as required by federal or provincial securities laws, the Company undertakes no obligation to publicly release any revisions to the forward looking statements contained in this release, or to update them to reflect events or circumstances occurring after the date of this release, or to reflect the occurrence of unanticipated events, even if new information, future events or other circumstances have made the forward-looking statements incorrect or misleading. Please review the Company's Safe Harbor Statement at http://www.timhortons.com/safeharbor.html.

Tim Hortons Inc. Overview

-------------------------

Tim Hortons is Canada's largest quick service restaurant chain. Founded in 1964 as a coffee and donut shop, Tim Hortons has evolved to meet consumer tastes, with a menu that now includes premium coffee, flavored cappuccinos, specialty teas, home-style soups, fresh sandwiches and fresh baked goods. As of April 1, 2007, Tim Hortons system-wide restaurants numbered 2,724 in Canada and 340 in the United States. More information about the Company is available at www.timhortons.com.

                  TIM HORTONS INC. AND SUBSIDIARIES
                CONSOLIDATED STATEMENTS OF OPERATIONS
      (In thousands of Canadian dollars, except per share data)

                             (Unaudited)

                         First Quarter Ended
                          April 1,     April 2,
                             2007         2006    $ Change     % Change
                       -----------  -----------  -----------  -----------
REVENUES
Sales                  $  278,350   $  242,651   $   35,699        14.7%
Franchise revenues
  Rents and royalties     127,240      115,524       11,716        10.1%
  Franchise fees           19,018       14,583        4,435        30.4%
                       -----------  -----------  -----------  -----------
                          146,258      130,107       16,151        12.4%
                       -----------  -----------  -----------  -----------
TOTAL REVENUES            424,608      372,758       51,850        13.9%
                       -----------  -----------  -----------  -----------

COSTS AND EXPENSES
Cost of sales             247,404      213,912       33,492        15.7%
Operating expenses         47,176       42,995        4,181         9.7%
Franchise fee costs        16,403       13,917        2,486        17.9%
General &
 administrative expenses   28,750       28,286          464         1.6%
Equity (income)            (9,777)      (8,453)      (1,324)       15.7%
Other (income) expense,
 net                          447       (1,010)       1,457          N/M
                       -----------  -----------  -----------  -----------
TOTAL COSTS & EXPENSES,
 NET                      330,403      289,647      40,756         14.1%
                       -----------  -----------  -----------  -----------

OPERATING INCOME           94,205       83,111      11,094         13.3%

Interest (expense)         (5,621)      (4,116)     (1,505)        36.6%
Interest income             1,996        2,429        (433)       (17.8%)
Affiliated interest
 (expense), net                 -       (6,789)      6,789           N/M
                       -----------  -----------  -----------  -----------

INCOME BEFORE INCOME
 TAXES                     90,580       74,635      15,945         21.4%

INCOME TAXES               31,319       11,045      20,274        183.6%
                       -----------  -----------  -----------  -----------

NET INCOME             $   59,261   $   63,590     ($4,329)        (6.8%)
                       -----------  -----------  -----------  -----------
                       -----------  -----------  -----------  -----------

Basic earnings per
 share of common
 stock                 $     0.31   $     0.39      ($0.08)       (20.5%)
                       -----------  -----------  -----------  -----------
                       -----------  -----------  -----------  -----------

Diluted earnings per
 share of common
 stock                 $     0.31   $     0.39      ($0.08)       (20.5%)
                       -----------  -----------  -----------  -----------
                       -----------  -----------  -----------  -----------

Basic shares of
 common stock (in
 thousands)               190,383      161,785      28,598         17.7%
                       -----------  -----------  -----------  -----------
                       -----------  -----------  -----------  -----------

Diluted shares of
 common stock (in
 thousands)               190,563      161,785      28,778         17.8%
                       -----------  -----------  -----------  -----------
                       -----------  -----------  -----------  -----------

Dividend per share
 of common stock
 (post initial
 public offering)      $     0.07   $     0.00   $    0.07
                       -----------  -----------  -----------
                       -----------  -----------  -----------

N/M - not meaningful



                  TIM HORTONS INC. AND SUBSIDARIES
                     CONSOLIDATED BALANCE SHEETS
                 (In thousands of Canadian dollars)

                                                  April 1,      Dec 31,
                                                    2007         2006
                                                 -----------  -----------
                                                       (Unaudited)
ASSETS

Current assets
  Cash and cash equivalents                         $82,921     $176,083
  Accounts receivable, net                          114,151      110,403
  Notes receivable, net                              13,057       14,248
  Deferred income taxes                              10,524        6,759
  Inventories and other, net                         62,024       53,888
  Advertising fund restricted assets                 21,760       25,513
                                                 -----------  -----------
                                                    304,437      386,894

Property and equipment, net                       1,167,984    1,164,536

Notes receivable, net                                15,444       16,504

Deferred income taxes                                22,543       23,579

Intangible assets, net                                3,549        3,683

Equity investments                                  140,149      139,671

Other assets                                         10,243       10,120
                                                 -----------  -----------
                                                 $1,664,349   $1,744,987
                                                 -----------  -----------
                                                 -----------  -----------



                  TIM HORTONS INC. AND SUBSIDIARIES
                     CONSOLIDATED BALANCE SHEETS
                 (In thousands of Canadian dollars)

                                                  April 1,   December 31,
                                                    2007         2006
                                                 -----------  -----------
                                                       (Unaudited)
LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
  Accounts payable                                  $89,115     $115,570
  Accrued expenses:
    Salaries and wages                                6,980       18,927
    Taxes                                            16,413       27,103
    Other                                            42,965       66,262
  Deferred income taxes                                 119            -
  Advertising fund restricted liabilities            38,362       41,809
  Current portion of long-term obligations            5,500        5,518
                                                 -----------  -----------
                                                    199,454      275,189
                                                 -----------  -----------
Long-term obligations
  Term debt                                         325,523      325,590
  Advertising fund restricted debt                   21,139       23,337
  Capital leases                                     44,743       44,774
                                                 -----------  -----------
                                                    391,405      393,701
                                                 -----------  -----------
Deferred income taxes                                13,785       17,879
Other long-term liabilities                          51,300       39,814

Stockholders' equity
  Common stock, (US$0.001 par value per share),
    Authorized: 1,000,000,000 shares,
    Issued: 193,302,977 shares                          289          289
  Capital in excess of par value                    919,040      918,043
  Treasury stock, at cost: 3,185,544 and
   1,930,244 shares, respectively                  (109,974)     (64,971)
  Common stock held in trust, at cost:
   283,722 and 266,295 shares, respectively          (9,811)      (9,171)
  Retained earnings                                 288,195      248,980
  Accumulated other comprehensive income
   (expense):
    Cumulative translation adjustments and other    (79,334)     (74,766)
                                                 -----------  -----------
                                                  1,008,405    1,018,404
                                                 -----------  -----------
                                                 $1,664,349   $1,744,987
                                                 -----------  -----------
                                                 -----------  -----------



                  TIM HORTONS INC. AND SUBSIDIARIES
                          SEGMENT REPORTING
                 (In thousands of Canadian dollars)

                             (Unaudited)

                                      First Quarter Ended

                         April 1,                  April 2,
                          2007      % of Total      2006      % of Total
                       -----------  -----------  -----------  -----------
REVENUES
Canada                   $388,212        91.4%     $339,340        91.0%
U.S.                       36,396         8.6%       33,418         9.0%
                       -----------  -----------  -----------  -----------
Total Revenues           $424,608       100.0%     $372,758       100.0%
                       -----------  -----------  -----------  -----------
                       -----------  -----------  -----------  -----------
SEGMENT OPERATING
 INCOME (LOSS)
Canada                   $106,684       104.0%      $91,910        99.6%
U.S.                       (4,118)       (4.0%)         393         0.4%
                       -----------  -----------  -----------  -----------
Reportable Segment
 Operating Income         102,566       100.0%       92,303       100.0%
                                    -----------               -----------
                                    -----------               -----------
Corporate Charges          (8,361)                   (9,192)
                       -----------               -----------
Consolidated Operating
 Income                    94,205                    83,111

Interest, net              (3,625)                   (8,476)
Income taxes              (31,319)                  (11,045)
                       -----------               -----------
Net Income                $59,261                   $63,590
                       -----------               -----------
                       -----------               -----------



TIM HORTONS INC. AND SUBSIDIARIES
SYSTEMWIDE RESTAURANTS
                                          Increase/             Increase/
                                         (Decrease)            (Decrease)
                       As of      As of       From      As of       From
                     April 1,  December 31,  Prior    April 2,     Prior
                        2007       2006    Quarter       2006       Year
               ----------------------------------------------------------
Tim Hortons
-----------
  U.S.
    Company               55         61         (6)        63         (8)
    Franchise            285        275         10        229         56
               ----------------------------------------------------------
                         340        336          4        292         48

% Franchised           83.8%      81.8%                 78.4%

Canada
  Company                 35         34          1         35          0
  Franchise            2,689      2,677         12      2,576        113
               ----------------------------------------------------------
                       2,724      2,711         13      2,611        113

% Franchised           98.7%      98.7%                 98.7%

Total Tim Hortons
  Company                 90         95         (5)        98         (8)
  Franchise            2,974      2,952         22      2,805        169
               ----------------------------------------------------------
                       3,064      3,047         17      2,903        161
               ----------------------------------------------------------
               ----------------------------------------------------------

% Franchised           97.1%      96.9%                 96.6%



                  TIM HORTONS INC. AND SUBSIDIARIES
                     Income Statement Definitions

Sales           Primarily includes sales of products, supplies and
                restaurant equipment (except for initial equipment
                packages sold to franchisees as part of the establishment
                of their restaurant's business - see "Franchise Fees")
                that are shipped directly from our warehouses or by third
                party distributors to the restaurants, which we refer to
                as warehouse or distribution sales. Sales include canned
                coffee sales through the grocery channel. Sales also
                include sales from company-operated restaurants and sales
                from franchise restaurants that are consolidated in
                accordance with FIN 46R.

Rents and
Royalties       Includes franchisee royalties and rental revenues.

Franchise Fees  Includes fees for various costs and expenses related to
                establishing a franchisee's business and include the
                sales revenue from initial equipment packages.

Cost of Sales   Includes costs associated with our distribution
                warehouses, including cost of goods, direct labour and
                depreciation as well as the cost of goods delivered by
                third party distributors to the restaurants and for
                canned coffee sold through grocery stores. It also
                includes food, paper and labour costs for company-
                operated restaurants and franchise restaurants that are
                consolidated in accordance with FIN 46R.

Operating
Expenses        Includes rent expense related to properties leased to
                franchisees and other property-related costs (including
                depreciation).

Franchise fee
costs           Includes costs of equipment sold to franchisees as part
                of the initiation of their restaurant business, as well
                as training and other costs necessary to ensure a
                successful restaurant opening.

General and
Administrative  Includes costs that cannot be directly related to
                generating revenue, including expenses associated with
                our corporate and administrative functions, allocation of
                expenses related to corporate functions and services
                historically provided to us by Wendy's and depreciation
                of office equipment, information technology systems and
                head office real estate.

Equity Income   Includes income from equity investments in joint ventures
                and other minority investments over which we exercise
                significant influence. Equity income from these
                investments is considered to be an integrated part of our
                business operations and is therefore included in
                operating income. Income amounts are shown as reductions
                to total costs and expenses.

Other Income
and Expense     Includes expenses (income) that are not directly derived
                from the Company's primary businesses. Items include
                restaurant closures, currency adjustments, real estate
                sales and other asset write-offs.
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