Document and Entity Information
v2.2.0.7
Document and Entity Information
3 Months Ended
Jul. 31, 2010
Sep. 07, 2010
Document Type 10-Q
Amendment Flag false
Document Period End Date 2010-07-31
Document Fiscal Period Focus Q1
Document Fiscal Year Focus 2011
Entity Registrant Name CASEYS GENERAL STORES INC
Entity Central Index Key 0000726958
Current Fiscal Year End Date --04-30
Entity Filer Category Large Accelerated Filer
Entity Common Stock, Shares Outstanding 37,848,026

CONDENSED CONSOLIDATED BALANCE SHEETS
v2.2.0.7
CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
In Thousands
Jul. 31, 2010
Apr. 30, 2010
ASSETS
Cash and cash equivalents $ 198,099 $ 151,676
Receivables 13,033 12,111
Inventories 123,274 124,951
Prepaid expenses 2,433 1,307
Deferred income taxes 10,197 9,417
Income tax receivable 10,801
Total current assets 347,036 310,263
Other assets, net of amortization 11,271 10,054
Goodwill 57,627 57,547
Property and equipment, net of accumulated depreciation of $726,096 at July 31, 2010 and of $706,994 at April 30, 2010 1,030,517 1,010,911
Total assets 1,446,451 1,388,775
LIABILITIES AND SHAREHOLDERS' EQUITY
Current maturities of long-term debt 55,519 24,577
Accounts payable 164,065 145,334
Accrued expenses 77,717 70,975
Income taxes payable 11,460
Total current liabilities 308,761 240,886
Long-term debt, net of current maturities 109,853 154,754
Deferred income taxes 140,953 141,229
Deferred compensation 12,957 12,788
Other long-term liabilities 15,467 14,799
Total liabilities 587,991 564,456
Shareholders' equity:
Preferred stock, no par value    
Common stock, no par value 66,391 64,439
Retained earnings 792,069 759,880
Total shareholders' equity 858,460 824,319
Total liabilities and shareholders' equity $ 1,446,451 $ 1,388,775

CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical]
v2.2.0.7
CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)
In Thousands, except Per Share data
Jul. 31, 2010
Apr. 30, 2010
Property and equipment, accumulated depreciation $ 726,096 $ 706,994
Preferred stock, no par value $ 0 $ 0
Common stock, no par value $ 0 $ 0

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
v2.2.0.7
CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS (USD $)
In Thousands, except Share data
3 Months Ended
Jul. 31, 2010
Jul. 31, 2009
Total revenue $ 1,362,027 $ 1,187,940
Cost of goods sold (exclusive of depreciation and amortization, shown separately below) 1,128,056 967,815
Gross profit 233,971 220,125
Operating expenses 152,386 132,358
Depreciation and amortization 19,563 17,951
Interest, net 2,527 2,704
Earnings before income taxes 59,495 67,112
Federal and state income taxes 22,209 22,919
Net earnings $ 37,286 $ 44,193
Earnings per common share
Basic $ 0.73 $ 0.87
Diluted $ 0.73 $ 0.87
Basic weighted average shares outstanding 50,946,829 50,863,579
Plus effect of stock options 282,287 132,723
Diluted weighted average shares outstanding 51,229,116 50,996,302

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
In Thousands
3 Months Ended
Jul. 31, 2010
Jul. 31, 2009
Cash flows from operations:
Net earnings $ 37,286 $ 44,193
Adjustments to reconcile net earnings to net cash provided by operations:
Depreciation and amortization 19,563 17,951
Other amortization 292 238
Stock based compensation 810 504
Loss on sale and disposal of property and equipment 112 8
Deferred income taxes (1,056) 7,644
Excess tax benefits related to stock option exercises (154) (78)
Changes in assets and liabilities:
Receivables (922) 1,156
Inventories 1,699 (9,103)
Prepaid expenses (1,126) (700)
Accounts payable 18,731 10,318
Accrued expenses 6,735 (12,435)
Income taxes 22,764 14,764
Other, net (1,037) 16
Net cash provided by operations 103,697 74,476
Cash flows from investing:
Purchase of property and equipment (39,352) (30,771)
Payments for acquisition of stores, net of cash acquired (295) (636)
Proceeds from sale of property and equipment 287 171
Net cash used in investing activities (39,360) (31,236)
Cash flows from financing:
Payments of long-term debt (13,959) (14,433)
Proceeds from exercise of stock options 988 525
Payments of cash dividends (5,097) (4,325)
Excess tax benefits related to stock option exercises 154 78
Net cash used in financing activities (17,914) (18,155)
Net increase in cash and cash equivalents 46,423 25,085
Cash and cash equivalents at beginning of the period 151,676 145,695
Cash and cash equivalents at end of the period 198,099 170,780
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION
Interest, net of amount capitalized 1,847 2,299
Income taxes $ 283 $ 178

Presentation of Financial Statements
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Presentation of Financial Statements
3 Months Ended
Jul. 31, 2010
Presentation of Financial Statements
1. The accompanying condensed consolidated financial statements include the accounts and transactions of the Company and its wholly-owned subsidiaries. All material inter-company balances and transactions have been eliminated in consolidation.

Basis of Presentation
v2.2.0.7
Basis of Presentation
3 Months Ended
Jul. 31, 2010
Basis of Presentation
2. The accompanying condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. Although management believes that the disclosures are adequate to make the information presented not misleading, it is suggested that these interim condensed consolidated financial statements be read in conjunction with the Company's most recent audited financial statements and notes thereto. In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments (consisting of only normal recurring accruals) necessary to present fairly the financial position as of July 31, 2010 and April 30, 2010, and the results of operations for the three months ended July 31, 2010 and 2009, and cash flows for the three months ended July 31, 2010 and 2009.

Revenue Recognition
v2.2.0.7
Revenue Recognition
3 Months Ended
Jul. 31, 2010
Revenue Recognition
3. The Company recognizes retail sales of gasoline, grocery and general merchandise, prepared food and commissions on lottery, prepaid phone cards, and video rentals at the time of the sale to the customer. Vendor rebates in the form of rack display allowances are treated as a reduction in cost of sales and are recognized pro rata over the period covered by the applicable rebate agreement. Vendor rebates in the form of billbacks are treated as a reduction in cost of sales and are recognized at the time the product is sold.

Business Combinations
v2.2.0.7
Business Combinations
3 Months Ended
Jul. 31, 2010
Business Combinations
4. On March 9, 2010, the Company received an unsolicited proposal from Alimentation Couche-Tard Inc. ("Couche-Tard") to acquire all outstanding shares of common stock of the Company ("Common Stock"), at a price of $36.00 per share in cash. After careful consideration of the strategic, financial and legal aspects of the proposal and the nature and timing of the proposal in consultation with its legal and financial advisors and senior management of the Company, the Company's Board of Directors (the "Board") unanimously determined that the proposal was not in the best interests of the Company, its shareholders and its other constituencies and unanimously determined to reject the proposal. Couche-Tard made public its unsolicited proposal to acquire the Company on April 9, 2010. Subsequently, on June 2, 2010, Couche-Tard and its indirect wholly owned subsidiary, ACT Acquisition Sub, Inc. ("Couche-Tard Sub"), commenced a tender offer for all outstanding shares of Common Stock, together with the associated rights (the "Rights") to purchase Series A Serial Preferred Stock, no par value per share, of the Company issued pursuant to the Rights Agreement dated as of April 16, 2010 (the "Rights Agreement"), between the Company and Computershare Trust Company, N.A., as Rights Agent (the "Offer"), for $36.00 per share in cash. On the same date, Couche-Tard also publicly announced, and notified the Company of, its intent to nominate and solicit proxies for the election of a full slate of directors at the 2010 annual meeting of the Company's shareholders. After careful consideration, including a thorough review of the terms and conditions of the Offer in consultation with its legal and financial advisors and senior management of the Company, the Board determined that the Offer was not in the best interests of the Company, its shareholders and its other constituencies. Accordingly, the Board recommended that the Company's shareholders not tender into the Offer. On July 22, 2010, Couche-Tard announced that it had increased the offer price to $36.75 per share in cash. After careful consideration, including a thorough review of the terms and conditions of the revised Offer in consultation with its legal and financial advisors and senior management of the Company, the Board determined that the revised Offer was not in the best interests of the Company, its shareholders and its other constituencies. Accordingly, the Board unanimously recommended that the Company's shareholders not tender into the Offer. On September 1, 2010, Couche-Tard announced that it had increased the offer price to $38.50 per share in cash. After careful consideration, including a thorough review of the terms and conditions of the revised Offer in consultation with its legal and financial advisors and senior management of the Company, the Board determined that the revised Offer is not in the best interests of the Company, its shareholders and its other constituencies. Accordingly, the Board has unanimously recommended that the Company's shareholders not tender into the Offer. In response to the Offer, the Company has filed with the Securities and Exchange Commission (the "SEC") a Solicitation/Recommendation Statement on Schedule 14D-9 (as amended, the "Schedule 14D-9"). During the first quarter of fiscal 2011, the Company incurred $6.2 million in legal and advisory fees related to the evaluation of the Offer and related actions by Couche-Tard. Responding to the Offer and related actions is expected to result in the incurrence of additional expenses in fiscal 2011, which are expected to be material to the Company's financial position and results of operations.

 


Fair Value Disclosure
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Fair Value Disclosure
3 Months Ended
Jul. 31, 2010
Fair Value Disclosure

5. The fair value of the Company's long-term debt excluding capital lease obligations is estimated based on the current rates offered to the Company for debt of the same or similar issues. The fair value of the Company's long-term debt excluding capital lease obligations was approximately $155,000 and $161,000, respectively, at July 31, 2010 and April 30, 2010. The Company has a $50,000 line of credit with no balance owed at July 31, 2010 and April 30, 2010.

Disclosure of Compensation Related Costs, Share-based Payments
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Disclosure of Compensation Related Costs, Share-based Payments
3 Months Ended
Jul. 31, 2010
Disclosure of Compensation Related Costs, Share-based Payments
6.

The 2009 Stock Incentive Plan (the "Plan"), was approved by the Board in June 2009 and approved by the shareholders in September 2009. The Plan replaced the 2000 Option Plan and the Non-employee Director Stock Plan (together, the "Prior Plans"). There are 4,972,000 shares still available for grant at July 31, 2010. Awards made under the Plan may take the form of stock options, restricted stock or restricted stock units. Each share issued pursuant to a stock option will be counted as one share, and each share issued pursuant to an award of restricted stock or restricted stock units will reduce the shares available for grant by two. On June 23, 2010, restricted stock units with respect to a total of 14,000 shares were granted to the non-employee members of the Board. Additional information regarding the Plan is provided in the Company's 2010 Proxy Statement.

The 2000 Stock Option Plan granted employees options with an exercise price equal to the fair value of the Company's stock on the date of grant and that expire ten years after the date of grant. Vesting is generally over a three to five-year service period. On June 23, 2009, stock options totaling 361,000 shares were granted to certain officers and key employees. These awards were granted at no cost to the grantee. These awards will vest on June 23, 2012 and compensation expense is currently being recognized ratably over the vesting period.

On June 25, 2007, stock options totaling 246,000 shares were granted to certain officers and key employees. These awards were granted at no cost to the employee. These awards vested on June 25, 2010 and compensation expense was recognized ratably over the vesting period.

On July 5, 2005, stock options totaling 234,000 shares were granted to certain officers and key employees. These awards were also granted at no cost to the employee. These awards vested on July 5, 2010 and compensation expense was recognized ratably over the vesting period.

At July 31, 2010, options for 912,550 shares (which expire between 2011 and 2019) were outstanding for the Prior Plans. Information concerning the issuance of stock options under the Prior Plans is presented in the following table:

 

 

 

 

 

 

 

 

Number of
Shares

 

Weighted
Average
Exercise Price

Outstanding April 30, 2010

 

959,550

 

$

22.78

Granted

 

—  

 

 

—  

Exercised

 

47,000

 

 

21.03

Forfeited

 

—  

 

 

—  

 

 

 

 

 

 

Outstanding at July 31, 2010

 

912,550

 

$

22.87

 

 

 

 

 

 

At July 31, 2010, all outstanding options had an aggregate intrinsic value of $14,044 and a weighted average remaining contractual life of 6.6 years. The vested options totaled 557,050 shares with a weighted average exercise price of $21.34 per share and a weighted average remaining contractual life of 5.2 years. The aggregate intrinsic value for the vested options as of July 31, 2010, was $9,419. The aggregate intrinsic value for the total of all options exercised during the three months ended July 31, 2010, was $700 and the total fair value of shares vested during the three months ended July 31, 2010, was $3,290.

Total compensation costs recorded for the three months ended July 31, 2010 and 2009, were $307 and $505, respectively, for the stock option awards. As of July 31, 2010, there was $1,993 of total unrecognized compensation costs related to the 2000 Stock Option Plan for stock options which is expected to be recognized ratably through fiscal 2013.


Commitments and Contingencies
v2.2.0.7
Commitments and Contingencies
3 Months Ended
Jul. 31, 2010
Commitments and Contingencies
7.

The Company is named as a defendant in four lawsuits ("hot fuel" cases) brought in the federal courts in Kansas and Missouri against a variety of gasoline retailers. The complaints generally allege that the Company, along with numerous other retailers, has misrepresented gasoline volumes dispensed at its pumps by failing to compensate for expansion that occurs when fuel is sold at temperatures above 60°F. Fuel is measured at 60°F in wholesale purchase transactions and computation of motor fuel taxes in Kansas and Missouri. The complaints all seek certification as class actions on behalf of gasoline consumers within those two states, and one of the complaints also seeks certification for a class consisting of gasoline consumers in all states. The actions generally seek recovery for alleged violations of state consumer protection or unfair merchandising practices statutes, negligent and fraudulent misrepresentation, unjust enrichment, civil conspiracy, and violation of the duty of good faith and fair dealing; several seek injunctive relief and punitive damages.

These actions are among a total of 45 similar lawsuits that have been filed since November 2006 in 27 jurisdictions, including 25 states, the District of Columbia, and Guam against a wide range of defendants that produce, refine, distribute and/or market gasoline products in the United States. On June 18, 2007, the Federal Judicial Panel on Multidistrict Litigation ordered that all of the pending hot fuel cases (officially, the "Motor Fuel Temperature Sales Practices Litigation") be transferred to the U.S. District Court for the District of Kansas in Kansas City, Kansas, for coordinated or consolidated pretrial proceedings, including rulings on discovery matters, various pretrial motions, and class certification. Discovery efforts by both sides were substantially completed during the ensuing months, and the plaintiffs filed motions for class certification in each of the pending lawsuits.

In a Memorandum and Order entered on May 28, 2010, the Court ruled on the Plaintiffs' Motion for Class Certification in two cases originally filed in the U.S. District Court for the District of Kansas, American Fiber & Cabling, LLC v. BP West Coast Products, LLC, et. al., Case No. 07-2053, and Wilson v. Ampride, Inc., et. al., Case No. 06-2582, in which the Company is a named Defendant. The Court determined that it could not certify a class as to claims against the Company in the American Fiber & Cabling case, having decided that the named Plaintiff had no standing to assert such claims. However, in the Wilson case the Court certified a class as to the liability and injunctive aspects of the Plaintiff's claims for unjust enrichment and violation of the Kansas Consumer Protection Act (KCPA) against the Company and several other Defendants. With respect to claims for unjust enrichment, the class certified consists of all individuals and entities (except employees or affiliates of the Defendants) that, at any time between January 1, 2001 and the present, purchased motor fuel at retail at a temperature greater than 60°F, in the state of Kansas, from a gas station owned, operated, or controlled by one or more of the Defendants. As to claims for violation of the KCPA, the class certified is limited to all individuals, sole proprietors and family partnerships (excluding employees or affiliates of Defendants) that made such purchases.

The Court also ordered the parties to show cause in writing why the Wilson case and the American Fiber & Cabling case should not be consolidated for all purposes. The matter is now under consideration by the Court. No trial date has been set. Management does not believe the Company is liable to the Plaintiffs for the conduct complained of, and intends to contest the matter vigorously.

Litigation with Couche-Tard. On June 11, 2010, the Company filed a complaint (the "Federal Complaint") against Couche-Tard and Couche-Tard Sub in the United States District Court for the Southern District of Iowa, captioned Casey's General Stores, Inc. v. Alimentation Couche-Tard Inc., et al., Civil Action 4:10-cv-265, alleging a market manipulation scheme perpetrated by Couche-Tard in an attempt to acquire all outstanding shares of Common Stock at an artificially deflated price. The Federal Complaint seeks, among other relief, (i) a declaration that Couche-Tard's April 9, 2010, sale of 1,975,000 Common Stock with the intent to artificially depress the market price of the Common Stock was in violation of Section 10(b) of the Securities and Exchange Act of 1934 as amended (the "Exchange Act"), and Rule 10b-5 promulgated thereunder; (ii) a declaration that Couche-Tard's April 9, 2010, announcement of its intention to make the Offer, without disclosing the fact that it held nearly 2,000,000 shares of Common Stock and intended to sell its holdings of Common Stock after its announcement in order to reap illicit profits and to artificially depress the market price of the Common Stock, was in violation of Section 14(e) of the Exchange Act, and Rule 14e-8 promulgated thereunder; and (iii) an injunction barring Couche-Tard from taking further steps to consummate the Offer and from purchasing the Common Stock.

On June 18, 2010, Couche-Tard filed its answer and affirmative defenses to the Federal Complaint, and also asserted various counterclaims against the Company and the Board. Couche-Tard asserts claims for breaches of the Board's fiduciary duties in connection with the Offer; claims seeking declaratory judgment that certain provisions of the IBCA are unconstitutional or preempted by federal law; and claims that the Company violated Section 14(e) of the Exchange Act for allegedly making untrue or misleading statements in the Schedule 14D-9. Couche-Tard seeks, among other things, an order requiring the Board to redeem the Rights, or to amend the Rights Agreement so as to make it inapplicable to the Offer and to grant approval of Couche-Tard's proposed acquisition under Iowa's Business Combination Statute, and an injunction preventing the Board (or anyone working with the Board) from taking any steps to impede the ability of the Company's shareholders to accept the Offer or otherwise impede Couche-Tard's proposed acquisition. The Company and the Board believe Couche-Tard's counterclaims are without merit and intend to defend against them vigorously.

On August 24, 2010, Couche-Tard filed a purported amended answer and affirmative defenses and also asserted various additional counterclaims for declaratory and injunctive relief. In addition to the claims asserted and relief sought in its initial answer, the amended answer asserts claims for tortious interference with prospective business relations in connection with the recapitalization plan and breach of fiduciary duty in connection with the recapitalization plan as well as, among other relief, an order enjoining the Company and the Board from implementing the recapitalization plan pending a trial on the merits, imposing a constructive trust over the proceeds received from the issuance of the Notes (as defined below) and awarding damages. The parties have agreed to confer with regard to a briefing schedule to address these additional counterclaims. The Company and the Board believe the additional counterclaims are without merit and intend to defend against them vigorously. On September 1, 2010, the court held a hearing on the Company's application for preliminary injunctive relief. On September 8, 2010, the court issued an order denying the Company's motion for a preliminary injunction.

Shareholder Litigation. On April 28, 2010, a purported class action complaint (the "Mercier Complaint") was filed in the Iowa District Court in and for Polk County, captioned Mercier v. Casey's General Stores, Inc., et al., Civil Action No. CE65196, on behalf of a putative class of the Company's shareholders against the Company and the Board. The plaintiff in the Mercier Complaint asserts a claim for breach of fiduciary duty in connection with the Offer and seeks an order requiring the Board to place the Company up for auction and/or to conduct a market check and requiring the Company to make full and fair disclosure of all material facts to the class before the completion of an acquisition; a declaration that the Board has breached its fiduciary duties to plaintiff and the class; and an award of fees, expenses and costs. However, pursuant to a stipulation between the Company and the plaintiff in such action, the Company need not answer or otherwise respond to the Mercier Complaint until such time as the plaintiff either files an amended complaint or informs the Company that it does not intend to amend the complaint.

On June 29, 2010, a purported class action complaint (the "Howie Complaint") was filed in the Iowa District Court in and for Polk County, captioned Howie v. Myers, et al., Civil Action No. CL118607, on behalf of a putative class of the Company's shareholders against the Company and the Board. In the Howie Complaint, the plaintiff asserts a claim for breach of fiduciary duty in connection with the Offer, and seeks, among other things, an order requiring the Board to undertake an evaluation of alternative transactions and to redeem the Rights, an injunction preventing any material transactions or changes to the Company's business and assets other than under court supervision and an award of damages as well as fees, expenses and costs. On August 4, 2010, the Iowa District Court in and for Polk County consolidated the Howie Complaint into the Mercier Complaint and appointed counsel in the Mercier Complaint as lead counsel. On August 16, 2010, the plaintiffs in the consolidated action filed an amended and consolidated petition. In addition to the claims asserted and relief sought in the original Mercier complaint, the amended and consolidated petition asserts a derivative claim for breach of fiduciary duty against the Board and seeks, among other things, an order requiring the Board to terminate the recapitalization plan. On August 23, 2010, the Company filed a motion to dismiss the consolidated action. On September 2, 2010, the plaintiffs in the consolidated action filed their opposition to the Company's motion to dismiss the consolidated action.

On July 21, 2010, a purported class action complaint (the "Carpenters Pension Trust Complaint") was filed in the United States District Court for the Southern District of Iowa, captioned Kentucky State District Council of Carpenters Pension Trust Fund v. Myers, et al., Case No. 4:10-cv-00332, on behalf of a putative class of the Company's shareholders against the Company and the Board. In the Carpenters Pension Trust Complaint, the plaintiff asserts a claim for breach of fiduciary duty in connection with the Offer, and seeks, among other things, a declaration that the Board has breached its fiduciary duties to plaintiff and the class, an injunction preventing the Board from initializing defensive measures which may render the acquisition of the Company unduly burdensome or expensive for a potential acquirer, an order requiring the Board to rescind or redeem the Rights or declaring the Rights invalid and invalidating amendments to certain employment agreements, imposition of a constructive trust in favor of plaintiff and the class and an award of plaintiff's costs. On August 13, 2010, the Company filed a motion to dismiss the Carpenters Pension Trust Complaint. On August 20, 2010, the plaintiffs in the Carpenters Pension Trust Complaint filed an amended complaint. In addition to the claims asserted and relief sought in the initial complaint, the amended complaint asserts claims that the Board violated Section 20(a) and Section 14(a) of the Exchange Act and Rule 14a-9 promulgated thereunder for allegedly making untrue or misleading statements in the Schedule 14D-9 and the Company's 2010 Proxy Statement, and includes allegations that the recapitalization plan was in breach of the Board's fiduciary duties. On August 25, 2010, the plaintiffs in the Carpenters Pension Trust Complaint filed a motion for preliminary injunction and temporary restraining order seeking to bar the Company and the Board from enforcing Section 8.7 of the Note Agreement (as defined below) relating to changes of control and also seeking an expedited trial on the matter. On August 30, 2010, the plaintiffs in the Carpenters Pension Trust Complaint filed a motion for leave to file a second amended complaint. In addition to the claims asserted and relief sought in the initial complaint and amended complaint, the purported second amended complaint includes a claim against the holders of the Notes for aiding and abetting the breach of fiduciary duty by the Board and seeks an order declaring the recapitalization plan invalid and in derogation of the Board's fiduciary duties. On September 3, 2010, the Company filed a response to plaintiff's motion for leave to file a second amended complaint. On September 7, 2010, the plaintiff in the Carpenters Pension Trust Complaint filed a reply in support of its motion for leave to file a second amended complaint.

On August 9, 2010, a purported class action and shareholder derivative complaint (the "Oklahoma Law Enforcement Retirement System Complaint") was filed in the Iowa District Court in and for Polk County, captioned Oklahoma Law Enforcement Retirement System v. Myers, et al., Civil Action No. CL119217, both on behalf of a putative class of the Company's shareholders and derivatively on behalf of the Company, against the Company and the Board. In the Oklahoma Law Enforcement Retirement System Complaint, the plaintiff asserts claims for breach of fiduciary duty in connection with the Offer, and seeks, among other things, a declaration that the Board has breached its fiduciary duties to the class, an injunction preventing the Board from implementing defensive measures that would impede the class's ability to consider or accept the Offer, an order requiring the Board to rescind or redeem the Rights or declaring the Rights invalid, an order requiring the Board to terminate the recapitalization plan, an order requiring corrective disclosures, imposition of a constructive trust in favor of plaintiff and the class and an award of plaintiff's costs.

The Company and the Board believe the claims in the Mercier Complaint, the Howie Complaint, the Carpenters Pension Trust Complaint and the Oklahoma Law Enforcement Retirement System Complaint are without merit and intend to defend against them vigorously.

From time to time we are involved in other legal and administrative proceedings or investigations arising from the conduct of our business operations, including contractual disputes; environmental contamination or remediation issues; employment or personnel matters; personal injury and property damage claims; and claims by federal, state, and local regulatory authorities relating to the sale of products pursuant to licenses and permits issued by those authorities. Claims for compensatory or exemplary damages in those actions may be substantial. While the outcome of such litigation, proceedings, investigations, or claims is never certain, it is our opinion, after taking into consideration legal counsel's assessment and the availability of insurance proceeds and other collateral sources to cover potential losses, that the ultimate disposition of such matters currently pending or threatened, individually or cumulatively, will not have a material adverse effect on our consolidated financial position and results of operation.

 

 

 

 

 

 

 

 

 

 

 

 

 


Income Tax Contingencies
v2.2.0.7
Income Tax Contingencies
3 Months Ended
Jul. 31, 2010
Income Tax Contingencies
8.

Effective May 1, 2007, we adopted guidance on the recognition and measurement of an enterprise's tax positions taken in a tax return, and how we account for a tax position depending on whether the position is 'more likely than not' to pass a tax examination. We adopted guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The total amount of gross unrecognized tax benefits was $5,482 at April 30, 2010. At July 31, 2010, we had a total of $5,772 in gross unrecognized tax benefits. Of this amount, $3,760 represents the amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate. The total amount of accrued interest and penalties for such unrecognized tax benefits was $309 at July 31, 2010 and $250 at April 30, 2010. Net interest and penalties included in income tax expense for the three months ended July 31, 2010 was an expense of $59 and a benefit of $329 for the same period of 2009. These unrecognized tax benefits relate to certain federal and state income tax filing positions claimed for our corporate subsidiaries.

A number of years may elapse before an uncertain tax position is audited and ultimately settled. It is difficult to predict the ultimate outcome or the timing of resolution for uncertain tax positions. It is reasonably possible that the amount of unrecognized tax benefits could significantly increase or decrease within the next twelve months. These changes could result from the expiration of the statute of limitations, examinations or other unforeseen circumstances. As of July 31, 2010, the Company did not have any ongoing federal income tax examinations. Two states have an examination in progress. The Company did not have any outstanding litigation related to tax matters. At this time, management expects the aggregate amount of unrecognized tax benefits to decrease by approximately $1,200 within the next 12 months. This expected decrease is due to the expiration of statute of limitations related to certain federal and state income tax filing positions.

The statute of limitations for federal income tax filings remains open for the years 2006 and forward. Tax years 2003 and forward are subject to audit by state tax authorities depending on the tax code of each state.

 

 

 

 


Reclassification
v2.2.0.7
Reclassification
3 Months Ended
Jul. 31, 2010
Reclassification
9. Certain amounts in the prior years' financial statements have been reclassified to conform to the current-year presentation, primarily related to cash flows related to acquisitions. These changes were not considered material.

Subsequent Events
v2.2.0.7
Subsequent Events
3 Months Ended
Jul. 31, 2010
Subsequent Events
10.

Events that have occurred subsequent to July 31, 2010 have been evaluated through the filing date of this Quarterly Report on Form 10-Q with the SEC. On August 9, 2010, the Company entered into a Note Purchase Agreement, dated as of August 9, 2010 (the "Note Agreement"), relating to the issuance by the Company of $569,000 aggregate principal amount of its 5.22% Senior Notes due 2020 (the "Notes"). The Company used the net proceeds from this offering to finance its previously announced "Dutch auction" tender offer (the "Self-Tender Offer") for up to $500,000 in value of shares of Common Stock and to pay fees and expenses in connection with the Self-Tender Offer and the financing. In addition, the Company used approximately $59,000 of the proceeds from the sale of the Notes in connection with its prepayment of its outstanding senior notes, with varying interest rates, issued pursuant to a note agreement dated as of April 15, 1999, and its outstanding 7.38% senior notes, issued pursuant to a note agreement dated as of December 28, 1995 (the "1995 and 1999 Notes"). On August 6, 2010, the Company prepaid in full the remaining $47,000 in aggregate principal amount outstanding under the 1995 and 1999 Notes. Any net proceeds of the Notes offering not used for the foregoing purposes will be used for general corporate purposes.

The Notes were issued on August 9, 2010, and will bear interest at the rate of 5.22% per annum from the date thereof, payable semi-annually in arrears on February 9 and August 9 of each year. The Notes mature on August 9, 2020. The Company may at any time or from time to time prepay all or a portion of the Notes, in an amount not less than $2,000. Any such optional prepayment shall be at a price equal to 100% of the principal amount so prepaid plus the Make-Whole Amount (as defined in the Note Agreement), plus accrued and unpaid interest thereon, if any, to, but not including, the date of prepayment. Any optional prepayment of less than all of the Notes outstanding shall be allocated pro rata among all of the Notes then outstanding.

The Note Agreement provides that, in the event of a Change in Control (as defined in the Note Agreement), each holder of the Notes will have the right to require the Company to purchase all or a portion of such holder's Notes at a purchase price equal to 100% of the principal amount plus the Make-Whole Amount plus accrued and unpaid interest, if any, to, but not including, the repurchase date. Additional information is provided in the Company's Form 8-K filed with the SEC on August 10, 2010.

The Self-Tender Offer expired on August 25, 2010 at 12:00 midnight New York City time. Based on the final count by the depositary for the Self-Tender Offer, a total of approximately 26.8 million shares were validly tendered and not withdrawn at a purchase price of $38.00 per share, including approximately 12.6 million shares validly tendered through notice of guaranteed delivery. Due to the Self-Tender Offer being oversubscribed, the Company purchased a pro-rated amount of approximately 49% of shares from each tendering shareholder. As such, the Company purchased an aggregate of 13,157,894 shares of Common Stock at a purchase price of $38.00 per share, for a total cost of approximately $500,000, excluding fees and expenses related to the Self-Tender Offer. The 13,157,894 shares purchased in the Self-Tender Offer represent approximately 25.8% of the Company's shares outstanding as of August 31, 2010.

On September 2, 2010, the Company received a preliminary proposal from a strategic third party regarding a consensual transaction at $40.00 per share in cash. The Board reviewed the proposal and unanimously determined that it substantially undervalues the Company. While the Board firmly believes that the Company's value substantially exceeds $40.00 per share, it has authorized discussions with the third party to explore whether a transaction can be reached that reflects the Company's true value and is in the best interests of the Company, its shareholders and its other constituencies. There can be no assurances that a transaction will be reached and the Company is under no legal obligation to provide an update on the discussions with the third party.

 

 

 

 

Risk Factors
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Risk Factors
3 Months Ended
Jul. 31, 2010
Risk Factors
11. The Company's financial condition and results of operations are affected by a variety of factors and business influences, certain of which are described in the Cautionary Statements included in Item 2 of this Form 10-Q and in the "Risk Factors" described in Item 1A of the Annual Report on Form 10-K for the fiscal year ended April 30, 2010. These interim condensed consolidated financial statements should be read in conjunction with those disclosures.