Credit Acceptance Corporation (CACC)
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Earnings Call: Q4 2022

Jan 31, 2023

Operator

Good day everyone, welcome to the Credit Acceptance Corporation Q4 2022 Earnings Call. Today's call is being recorded. A webcast and transcript of today's earnings call will be made available on Credit Acceptance website. At this time, I would like to turn the call over to Credit Acceptance Chief Treasury Officer, Doug Busk.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Thank you. Good afternoon, welcome to the Credit Acceptance Corporation Q4 2022 Earnings Call. As you read our news release posted on the investor relations section of our website at ir.creditacceptance.com, as you listen to this conference call, please recognize that both contain forward-looking statements within the meaning of federal securities law. These forward-looking statements are subject to a number of risks and uncertainties, many of which are beyond our control and which could cause actual results to differ materially from such statements. These risks and uncertainties include those spelled out in the cautionary statement regarding forward-looking information included in the news release. Consider all forward-looking statements in light of those and other risks and uncertainties.

Additionally, I should mention that to comply with the SEC's Regulation G, please refer to the Financial Results section of our news release, which provides tables showing how non-GAAP measures reconcile to GAAP measures. Our GAAP and adjusted results for the quarter include unit and dollar volumes grew 25.6% and 26.2% respectively, as compared to the Q4 of 2021. A decrease in forecasted collection rates for loans originated in 2021 and 2022, which decreased forecasted net cash flows from our loan portfolio by $41 million or 0.5%. Adjusted net income decreased 26.6% from the Q4 of 2021 to $156 million.

Adjusted earnings per share decreased 17.7% from the Q4 of 2021 to $11.74. Stock repurchases of approximately 208,000 shares, which represented 1.6% of the shares outstanding at the beginning of the quarter. At this time, Ken Booth, our Chief Executive Officer, Jay Martin, our Senior Vice President, Finance and Accounting, and I will take your questions.

Operator

Thank you. At this time, if you would like to ask a question, please press star one one on your telephone. One moment while we compile the Q&A roster. The first call question that I have is coming from Moshe Orenbuch of Credit Suisse. Your line is open.

Moshe Orenbuch
Managing Director, Credit Suisse

Great. Thanks. I'm hoping you could give us a little bit of a... kind of a help understanding. You know, you've had after several quarters of, you know, kind of write-ups of your cash flow expectations. The last three, they've been down in the mid-40s, 80s, and now 41 again. How do we think about, like, where you're sitting in this process? Like, how is that and how should we think about how that affects the yield on the adjusted earnings basis?

Doug Busk
Chief Treasury Officer, Credit Acceptance

We update our forecasts, you know, based on, you know, primarily loan performance and how loans with the same attributes have performed historically. What we've seen, I believe, for the last three quarters is that, you know, loan performance was actually a little bit worse than expected at the end of the preceding quarter. You know, that's caused our forecast of future net cash flows to decline a little bit. Where we're at, I think is, you know, impossible to say. You know, what happens to our forecasting collections, and therefore the adjusted yield on our portfolio is really dependent on how loan performance is in the future.

Moshe Orenbuch
Managing Director, Credit Suisse

Right. I don't think you gave any update in the release, you know, for January or anything like that, right?

Doug Busk
Chief Treasury Officer, Credit Acceptance

We did that. We have volume in there for the first 28 days of the month, but we don't have anything for January.

Moshe Orenbuch
Managing Director, Credit Suisse

You know, Doug, the other element is that, you know, the level of originations you just mentioned, I mean, it was up a little bit in January in units, but was kind of flattish to slightly down a little bit in terms of where it was in the Q4. The spreads don't look like they got any better. Can you kinda characterize it for us, you know, so that the competitive environment? You know, I think there are some people that would have expected by now to see, you know, that competitive, you know, kind of balance shift away from some other originators. I guess, what are you seeing, and can you know, kind of talk about that a little bit?

Doug Busk
Chief Treasury Officer, Credit Acceptance

Well, I mean, I think we had a strong Q4 from an origination perspective. You know, through the first 28 days of January, you know, we had strong originations as well. I think that, you know, the numbers we put up from origination perspective, you know, really the third and Q4 and thus far in January indicate that the competitive environment has improved.

Moshe Orenbuch
Managing Director, Credit Suisse

The, you know, the spreads that you're able to achieve, and then of course, the difference between what your forecast collections and your what you pay for the loans.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Mm-hmm. You know, the, you know, the spread, we modified a table in the press release, you know, this year to show you or this quarter to show you what the spread was based on the initial forecast, and what the spread is as of December 31st, 2022. You know, really since 2017, you know, the spread's been, you know, approximately. The initial spread has been approximately 20%. You know, the variability you've seen there has been primarily due to loan performance being different than expected. In 2019 and 2020, it was loan performance was better than expected. That had a positive impact on the spread. Then in 2022, you know, with loan performance, you know, approximately being worse than expected, that's put a little bit of pressure on the spread.

Moshe Orenbuch
Managing Director, Credit Suisse

Just the last one for me.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Our initial

Moshe Orenbuch
Managing Director, Credit Suisse

Go ahead.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Initial spread in Q4, you know, was certainly better than it was in the first three quarters of the year. That's a relatively unseasoned book of business. We'll just have to see what happens to loan performance.

Moshe Orenbuch
Managing Director, Credit Suisse

Got it. Thanks. The last one for me, I mean, in the first three quarters of every year, you file the Q along with the earnings release, obviously, in the Q4, the Form 10-K takes a little while longer. You know, given all the activity this quarter, any chance that we'll get an update on kind of the legal and regulatory situation before the K is out?

Doug Busk
Chief Treasury Officer, Credit Acceptance

I mean, I can talk a little bit about it right now. We generally don't comment on active litigation, but, you know, I'll say we disagree with the allegations and the complaint. You know, we intend to strongly defend ourselves in the pending lawsuit. There was a time where it seemed like the regulatory expectations were more clear, and enforcement was for companies that didn't take compliance seriously. Now, this lawsuit, in my opinion, reflects a different approach. As a company, we, you know, we strive to comply with the extensive framework of laws and regulations that govern our industry. We, you know, we work hard to do what's right. When you think about our industry, we provide financing options to dealers nationwide that enable dealers to offer, you know, opportunities to millions of consumers who are credit impaired or credit invisible.

There's approximately 30% of all consumers, which is 67 million adults, that have a credit score below 670, which is credit impaired. There's millions more that are credit invisible. You know, if the, if the allegations in this lawsuit are credited, there'd be a significant impact on the finance industry and all these consumers across the country. You know, we'll be addressing that with the court during the course of litigation. You know, again, we disagree with the allegations, and we intend to vigorously defend ourselves.

Moshe Orenbuch
Managing Director, Credit Suisse

Okay. Thanks very much.

Operator

Thank you. One moment while we prepare for the next question. Our next question will be coming from John Rowan of Janney. Your line is open.

John Rowan
Managing Director and Equity Research Analyst, Janney Montgomery Scott

Good afternoon, guys.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Hey, John.

John Rowan
Managing Director and Equity Research Analyst, Janney Montgomery Scott

Well, since you're willing to speak about the lawsuit a little bit, I figured I would just, you know, ask or just make sure that everyone understands and maybe just get your take on it. Obviously, you know, we can read the complaint, we can see what the main tenets of it are. You know, when you settled with Massachusetts, I just wanna make sure there was nothing in that settlement that had anything to do with usury laws, right? The settlement isn't totally clear, but it looked like it was two technical issues that one was a Massachusetts specific requirement, and another one was about posting, you know, some resale value on a, on a, on a repossession.

There was nothing that you settled with Massachusetts from, you know, the main charge of usury that you settled for, if I'm not mistaken.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Yeah, the settlement agreement revolved around the two issues that you mentioned, principally.

John Rowan
Managing Director and Equity Research Analyst, Janney Montgomery Scott

Okay. let's moving past that. Obviously, there was a little bit of a jump up in G&A expense. did it have anything to do with legal expenses?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, G&A expense increased due to, you know, increased expenses in the technology area and in legal.

John Rowan
Managing Director and Equity Research Analyst, Janney Montgomery Scott

Okay. The provision expense, is it safe to assume that excluding forecast changes, that it's in the $90 million run rate based on the growth that you're putting on?

Doug Busk
Chief Treasury Officer, Credit Acceptance

It was less than that in the Q4. You know, the new loan provision was $60 million. You know, again, keep in mind that, you know, unit volumes in the Q4 are typically at a kind of a seasonal low.

John Rowan
Managing Director and Equity Research Analyst, Janney Montgomery Scott

Okay. Just, you know, again, to go back to the competitive environment, you know, obviously Q4, the funding markets for most subprime ABS were kind of in disarray, or at least the spreads were really, really wide. We've seen a little bit of a retrenchment here in January. There are a lot of subprime ABS deals that have come out

John Hecht
Managing Director and Senior Equity Analyst, Jefferies

You know, spreads are quite a bit lower than they were late last year. I mean, is there anything that we can read through to the competitive environment? How, you know, how do you help us think of, you know, how this fits with you guys and, you know, and a cycle that brings some spread back to you guys, you know, if this would be any indication of more competition with more less risk-averse funding markets? Thank you.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Yeah, I mean, you know, potentially that causes the market to be a little bit more competitive. I mean, you're right, the market tone this year has been more constructive. You still have a situation where, you know, base rates are elevated and, you know, credit spreads, though not as high as they were in Q4, are certain higher than they were for a number of years. We'll have to see what happens, but it's conceivable that the competitive environment could, you know, become a little bit more intense if the, you know, funding markets continue to be constructive. We'll just have to see how it plays out.

John Hecht
Managing Director and Senior Equity Analyst, Jefferies

All right. Thank you.

Operator

Thank you. One moment while we prepare for the next question. The next question will be coming from Rob Wildhack of Autonomous Research. Your line is open.

Rob Wildhack
Director and Equity Research Analyst, Autonomous Research

Hi, guys. Just one more on the funding market. Given your origination growth and the better spreads now, why not tap the ABS market yourselves?

Doug Busk
Chief Treasury Officer, Credit Acceptance

Well, we certainly intend to. You know, at the end of the year, we had about $1.6 billion in unused availability on our, you know, committed revolving credit facilities. You know, we're in a very strong liquidity position, you know, I mean, that's something we'll do at the appropriate time.

Rob Wildhack
Director and Equity Research Analyst, Autonomous Research

Okay. Safe to assume and to tie it back to New York State, there's nothing in that lawsuit that would preclude you from continuing to tap the ABS market, right?

Doug Busk
Chief Treasury Officer, Credit Acceptance

Correct. you know, the complaint's a complaint. You know, there's nothing in there that would prohibit us from accessing the securitization market.

Rob Wildhack
Director and Equity Research Analyst, Autonomous Research

Got it. Then, to switch over. In the press release, you called out forecasted profitability on a few different vintages. Can you define that for us? Then I'm kind of wondering why forecasted profitability for the 2022 vintage would be significantly lower, but the forecasted collections are only like a percentage point lower than initial.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Yeah. I mean, forecasted profitability, the way we're defining it there is, you know, really, you know, forecasted economic profit, the non-GAAP financial measure we refer to in the press release. You know, relative to 2022, it just, you know, we're using a pretty low standard for significantly. It's, you know, basically 0.1% in the collection rate, which is, it's arguable whether that's significant or not, but that's the standard we've chosen to use. I'm sorry, 1%.

Rob Wildhack
Director and Equity Research Analyst, Autonomous Research

Okay. 1% on collections tied up but significantly lower in 2022. Okay. I got it. I got it.

Doug Busk
Chief Treasury Officer, Credit Acceptance

Yes.

Rob Wildhack
Director and Equity Research Analyst, Autonomous Research

One more. Yeah, on past calls, you've said that when you're growing originations, you probably buy back less stock. This quarter, you're able to kind of do both. What's going on there, and how should we think about share repurchases if you do continue to grow in 2023?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, as we've said before, you know, the first priority is always to make sure we have the capital that we need to fund anticipated levels of loan originations. That's gonna be, you know, the first priority. In terms of share repurchases, I think it, you know, it just depends on, you know, how the capital markets function, you know, what our growth rates are, you know, and things like that. The first priority will always be to fund new level of loan originations.

Rob Wildhack
Director and Equity Research Analyst, Autonomous Research

Okay, thank you.

Operator

Thank you. One moment while we prepare for the next question. Our next question is coming from John Hecht of Jefferies. Your line is open.

John Hecht
Managing Director and Senior Equity Analyst, Jefferies

Afternoon, guys. Thanks for taking my question. You touched on earlier with a set of questions about the last three quarters write-downs and cash flows. I'm just wondering, like, do you guys think about an attribution for that? I mean, is it tied to structural, you know, factors on the loans recently? Is it tied to inflation? Is it because asset values are declining? Do you, like, do you have a sense for the causation of that over the recent quarters?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, it's tough to say precisely, but, you know, I think it's, you know, likely primarily, you know, the impact of inflation on a subprime consumer and then, you know, declining vehicle values for the last, you know, six, seven, eight months.

John Hecht
Managing Director and Senior Equity Analyst, Jefferies

I mean, I don't know if you'd be willing to do this, but I mean, obviously you guys are probably in communications with your dealer partners all the time.

You know, in your comments about inventory levels and purchase kind of volumes, I mean, is it your perspective that kind of the worst is behind the dealers, meaning that the system's starting to stabilize, or do you guys think there's more to come in terms of reduction of demand and reduction of car prices? What's your kind of forward perspective?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, used car prices have declined, which has helped address affordability issues. You know, the inventory situation is better than it was, but it's not where it was pre-pandemic, and used car prices are still elevated. You know, where it goes from here, I think it, you know, is anyone's guess. You know, we don't have the ability to predict the future. You know, we'll just have to see.

John Hecht
Managing Director and Senior Equity Analyst, Jefferies

With that in mind, I mean, if you're maybe it seems like a more confusing picture, would you consider yourself, like, more selective? Or is there ways for you to tighten given that uncertainty? Or is it just sort of just keep eyes wide open, and it's a day-to-day thing?

Doug Busk
Chief Treasury Officer, Credit Acceptance

I mean, we always build a very significant, you know, margin of safety into the way we price our loans. We recognize that, you know, if you're writing a 60-month loan, you know, there's a, you know, a whole host of things you can't predict that will occur over the next 60 months. You know, what will inflation do? What will unemployment do? What will used car prices do? The way that we address all those uncertainties is by, you know, building a significant margin of safety into the way that we price. We're writing business that generally produces very high returns, and we price our business so that if loan performance is worse than expected, our loans are still highly likely to be profitable.

John Hecht
Managing Director and Senior Equity Analyst, Jefferies

Yeah. I'll appreciate the color. Thank you guys very much.

Operator

Thank you. One moment while we prepare for the next question. The next question will be coming from Ray Cheesman of Anfield Capital. Your line is open.

Ray Cheesman
Head of Research and Senior Research Analyst, Anfield Capital

Thank you. Doug, just following up on John's question. As you look forward now, I'm guessing you have a model of what you expect the world to do. I'm wondering if you would be willing to share any of your modeling assumptions, like where do you think unemployment will be at the end of the year, or where do you think the, you know, 10-year will be at the end of the year? The things that would drive that CECL model.

Doug Busk
Chief Treasury Officer, Credit Acceptance

I mean, you know, like I just said in the last question, there's a whole bunch of things that are, you know, unforecastable. You know, we don't attempt to forecast the things that are unforecastable. We just address those uncertainties by pricing our loans with a big margin of safety. You know, when we put together our forecast of future cash flows, you know, they're based on, you know, actual loan performance and the historical performance of loans with, you know, similar attributes. You know, those forecasts historically have been pretty accurate.

Ray Cheesman
Head of Research and Senior Research Analyst, Anfield Capital

As we proceed into 2023, and we read a lot of the press from the various talking heads about, lower tax rebates and, exhaustion of savings, is your expectation that your pricing and risk adjustments, are underway to protect you?

Doug Busk
Chief Treasury Officer, Credit Acceptance

I'm-

Ray Cheesman
Head of Research and Senior Research Analyst, Anfield Capital

You're adjusting your terms on the fly, and you're maintaining margins and maintaining profitability. It's just that over the course of the last couple of quarters, the water seems to... the tide is going out on the economy, and I just wanna make sure that I'm confident you guys are as greedy as historically. I'm sorry to say it that way, but you're a highly profitable company, and I just wanna make sure that CACC stays that way.

Doug Busk
Chief Treasury Officer, Credit Acceptance

I mean, we, you know, when we're making decisions about, you know, how to, how to price our loans, we are certainly considering what we are experiencing from a loan performance perspective.

Ray Cheesman
Head of Research and Senior Research Analyst, Anfield Capital

Then just one more. The fact that the used car market is dropping, you know, I guess I saw recently Ally expects 13%, and other people expect between 10%-20%. That's not great news for prior vintages, but it actually should be good for growth of future vintages, right?

Doug Busk
Chief Treasury Officer, Credit Acceptance

I would agree with that.

Ray Cheesman
Head of Research and Senior Research Analyst, Anfield Capital

Okay. Thank you very much. You've given me, some confidence, Doug. Thank you.

Operator

Thank you. One moment while we prepare for the next question. As a reminder, if you would like to ask a question, please press star one, one on your telephone. Our next question will be coming from Sanjay Sakhrani of Bank of America. Your line is open.

Speaker 9

Hi, Doug. This is Shanna from Bank of America. Thanks for taking my question.

I just, you know, I think your bonds now are kind of trading in the low 90s. You know, you talked about capital allocation with the focus on investing and maintaining enough to originate your growth in volumes next year or this year. With the bonds in the low 90s, could you look to maybe, you know, be opportunistically addressing some of the maturities before they come due in 2024?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, conceivably. We've explored, retiring some of the bonds early. Obviously haven't elected to do anything, you know, thus far, but we've, you know, we've taken a look at that. You know, we'll just, you know, have to weigh the attractiveness of that alternative with, you know, the need to invest in new loans.

Speaker 9

Thanks. I guess, you know, previously you had filed the 8-K expecting the New York lawsuit. I guess, have you had or seen anything from any of the other states potentially suggesting that they are moving forward with, you know, lawsuits or you haven't really seen anything new come across yet?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, we're not gonna say anything about the existing lawsuit other than what Ken mentioned earlier in the call.

Speaker 9

Okay. Thank you.

Operator

Thank you. One moment while we prepare for the next question. Our next question is coming from Christopher Ryan of Radcliffe. Your line is open.

Christopher Ryan
Analyst, Radcliffe

Hi. Thanks for taking my question. Just is there any timeline known right now about the New York CFPB lawsuit that you can give us?

Doug Busk
Chief Treasury Officer, Credit Acceptance

Yeah, I can answer that one. No.

Christopher Ryan
Analyst, Radcliffe

Okay. What was the average price paid for the share repurchased in the quarter?

Doug Busk
Chief Treasury Officer, Credit Acceptance

You know, it was 208,000 shares at an average price of, I believe, $4.55. That's around $100 million.

Christopher Ryan
Analyst, Radcliffe

Got it. Thank you. That's all my questions.

Operator

Thank you. That concludes today's Q&A session. I would like to turn the call back over to Mr. Busk for any further additional comments or closing remarks.

Doug Busk
Chief Treasury Officer, Credit Acceptance

We'd like to thank everyone for their support and for joining us on our conference call today. If you have any additional follow-up questions, please direct them to our investor relations mailbox at ir@creditacceptance.com. We look forward to talking to you again next quarter. Thank you.

Operator

Once again, this concludes today's conference. We thank you for your participation. Everyone may disconnect.

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