Copart, Inc. (CPRT)
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Earnings Call: Q1 2015

Nov 25, 2014

Operator

Good day everyone, welcome to the Copart Inc. First Quarter Fiscal 2015 earnings call. Just as a reminder, today's conference is being recorded. For opening remarks and introductions, I would like to turn the call over to Mr. Jay Adair, Chief Executive Officer of Copart, Inc. Sir, please go ahead.

Jay Adair
CEO, Copart

Thank you, Austin. Good morning, everyone, welcome to the first quarter call for fiscal 2015. I'm going to pass it over to William Franklin, who will give you an update on the financials, he'll pass it back to me for some quick remarks, and we'll open it up for questions. With that, my pleasure to introduce William Franklin.

William Franklin
EVP and CFO, Copart

Thank you, Jay. Before we begin our comments, I'd like to remind everyone on the call that our remarks will contain forward-looking statements, including statements concerning our views of trends in our business. These statements are neither promises nor guarantees and are subject to certain risks and uncertainties that could cause the final results to differ substantially from those projected or implied by our statements and comments. The company expressly disclaims any obligation to update or revise these statements and comments. For a more complete discussion of the risks that could affect our business, please review the management's discussion and analysis and the risk factors contained in our 10-K, 10-Q, and other SEC filings. With that, I'll begin with a few brief comments about our financial results for the quarter. Total revenue grew by $10.5 million or 3.8%.

Purchased car revenue declined by $9.7 million, driven by a reduction in both volume and in revenue per car. The reduction in volume resulted from lower direct purchase activity in both the U.K. and North America, as well as fewer cars processed for insurance companies on a principal basis in the U.K. Service revenue increased by $20.2 million or 8.9%. The increase resulted from growth in our international operations, which included Germany, Spain, the United Arab Emirates, and Brazil of approximately $1.7 million. Growth in the U.K. of $6.2 million, Growth in North America of $12.3 million. Growth in North America and the U.K. was driven by both an increase in volume and an increase in revenue per car. Purchased car volume represented 6% of total volume in the current quarter versus 7.3% in the same quarter last year.

Overall volume grew by almost 4%, while inventory grew by over 9%. In North America, non-insurance car volume grew by almost 2% and represented almost 21% of the total volume sold. Yard operations expenses increased by $6.3 million. The growth was driven by the increased volume as we saw a drop in the average cost to process each car, reflecting our efforts to eliminate operational inefficiencies. General and administrative costs declined by approximately $1.4 million, as the same quarter last year contained $2.9 million in severance, lease termination, and relocation costs associated with our QCSA acquisition and the move of our technology team from California to Texas. We expect to see a reduction in our quarterly G&A expenses on an absolute basis by the end of this fiscal year as we rationalize costs associated with our prior technology strategy.

Finally, during the quarter, we generated over $83 million in operational cash flow, and we expended $23.4 million for yard expansion technology, equipment, and three lease buyouts. That concludes my brief comments. I'll turn the call back over to our CEO, Jay Adair. Jay?

Jay Adair
CEO, Copart

Thank you, Will. As we said in the beginning, we're going to be pretty brief with the comments. We spoke last year about the rationalizing of costs in fiscal 2015. We're starting to see that in the first quarter, and we'll continue to see that in the second, third, and fourth quarter of the year. As previously stated, we expect that rationalizing of costs to be completed at the end of fiscal 2015. There are a number of costs in the last year that were associated with the integration of QCSA, CrashedToys, and DVAA, and a number of one-time costs that existed in the prior year that will not exist in the current year. In addition to that, Will spoke to the technology strategy that we had previously.

We are now going through a process of eliminating all inefficiencies that exist from our prior strategy and seeing some improvements there as well at the G&A level. You're going to see improvements in the second quarter, third quarter, and fourth quarter, both in G&A costs, and you're going to see improvements in operational costs. We are focused right now on seeing total dollars reduced, but also percentage of G&A as a whole as we continue to see increases in sales. We'll be focused on the cost side, and then we're going to see increased sales as well due to increased inventory. As Will talked about, there's some timing that exists currently with respect to sales that occurred in the quarter and then the inventory build that took place again in the quarter.

We have seen a consistent build in inventory for the last three years, year after year after year increase. We expect that inventory to be sold off in the year that we're in now. Looking at the current month of November, volume is up year-over-year in terms of assignments. That's going to manifest into sales again in the quarter. We want to give you a little color on that. With respect to inventories, as we talked about, we should be building those again in the second quarter. We expect, as we've seen in the past, that we build inventory first and second quarter, due to seasonality of the business, and then sell those vehicles off in third and fourth quarter. We've also seen some inventory builds due to timing in the past.

We expect that will continue to be the case. That we'll see some of those inventories sold off in the existing quarter we're in, the timing component. Then the inventory build that's seasonality driven, we should be selling off in the third quarter. Overall, we're really happy with the quarter. We're excited about how the improvements and costs have already started taking place in the quarter we're in. We look forward to seeing further success in those areas as we go into the rest of the year. With that, I'm just going to turn over for questions and go with that. Thank you.

Austin?

Operator

Thank you. At this time, we will open the floor for questions. If you would like to ask a question, please press the star key followed by the one key on your touchtone phone now. Questions will be taken in the order in which they are received. If at any time you would like to remove yourself from the questioning queue, you may press star two. Again, ladies and gentlemen, if you would like to ask a question, please press star one now. Our first question comes from Bob Labick with CJS Securities.

Bob Labick
President, CJS Securities

Good morning. Congratulations on a nice quarter.

Jay Adair
CEO, Copart

Hi, Bob. Hi, thank you.

Bob Labick
President, CJS Securities

Just back to Jay's last comments on inventory there. You said it grew 9%, I guess, in the quarter, and your sales were up nine. Last quarter, inventory was only up five. Was there new business wins or other drivers? Jay, you alluded to timing, but could you just clarify what that refers to as opposed to seasonality?

Jay Adair
CEO, Copart

Well, we've had some wins in the past year that, candidly, some of the accounts don't move their cars as quickly as our normal book of business. If you took the average for how fast vehicles move, we had some insurance company wins that don't move their vehicles as quickly. We've got some inventory builds in the last year that we're now starting to see sell-off. We think that's going to happen in the next quarter. The seasonality piece is that you don't have it. Regardless of the mix of business, inventories are going to build in the quarter we're in now, November, December, January, and then we're going to be selling off that inventory February, March, April. Typically, the peak happens sometime in February, and then there's a big sell-off of inventory March, April, May. That's all I was referring to.

There's a timing component, and we've just seen inventory continue to build. Built last quarter, built this quarter, and you'd normally expect in the fourth quarter to see some of that inventory dropping off, but it just seems like we keep building and building inventory.

Bob Labick
President, CJS Securities

Okay, great. Thank you for that color. You've been very successful in continuing to increase your non-insurance cars as well, because you've had a lot of insurance wins. Can you talk about the levers that you're pulling and your thoughts on non-insurance car growth and what you're pursuing on a go-forward basis?

Jay Adair
CEO, Copart

Yeah, we're going to continue to focus on it. It's been a big growth driver for us over the last five years, and I don't anticipate that will change. We're going to continue to push for that book of business to grow. The fact that it's been able to maintain while we've grown. There's two things that have happened on the insurance side. Big market share gains for Copart, and then the second thing is it's the 80% of the pie that grows. Obviously, if the two grew at the same rate, you'd expect the non-insurance to fall behind because it's a fifth the size, and yet it's been able to maintain basically that one-fifth push. We see a big trend right now in older vehicles. We talked about that six years ago when we saw new car sales fall off in 2008.

That older mix allows vehicles to total easier. We're seeing unit volumes up every single quarter, and yet we've been able to maintain that 80/20 mix on the non-insurance side. We'll keep pushing in that area.

Bob Labick
President, CJS Securities

Okay, thanks. On cost to process car, you saw a nice leverage this quarter, but it's been a couple quarters in a row where you had faster cost to process a car than revenue per car. What changed in the quarter, and do you think you've kind of turned the corner in terms of getting back to that yard leverage?

Jay Adair
CEO, Copart

We had a lot of costs that were associated with. It's hard to define for everyone how much cost you have associated with an integration like Quad Cities. Integrating a business like that has a number of costs that have to be taken in in that year that we did the integration, and now we're going to see that number coming down. The other side is we're very focused on making sure that we have the optimal expense per car. There's two pushes. One is that we're rationalizing expenses, and the other side is that we've got a year now where we don't have those expenses baked into the model. Both of those are going to drive our cost per car down. That's our goal for the year.

Bob Labick
President, CJS Securities

Okay, great. Thanks very much.

Jay Adair
CEO, Copart

You're welcome.

Operator

Thank you. Our next question comes from John Lovallo with Merrill Lynch.

John Lovallo
Analyst, Merrill Lynch

Hey, guys. Thanks for taking the call. Two quick questions for you, Will, and then one strategic question for Jay. Will, first, on the purchased vehicle revenue and your strategies there for purchased vehicles, it seems like you're focusing on fewer, more profitable vehicles, which has been working pretty well. Is this a strategy that you guys expect to maintain? If so, do you think this kind of mid-$40 million quarterly run rate is reasonable?

William Franklin
EVP and CFO, Copart

Well, you're absolutely right with respect to our strategy. We're focused on more profitable cars, and in fact, the contribution on a per-car basis is higher on a purchased car than it is a feed car. We can't predict what the revenue will look like several quarters out. We can tell you what we're focusing on in terms of our strategy. Basically, it's that. Look for the more profitable cars. If it's marginal in nature, if there's any risk of loss at all, we don't pursue it.

John Lovallo
Analyst, Merrill Lynch

Got it. That's helpful. The step down in general and administrative depreciation and amortization in the quarter, is that largely due to the write-down from the technology system, the SAP system?

William Franklin
EVP and CFO, Copart

Well, not that system specifically, but that in general, we're very aggressive in writing off our technology and our capitalized development cost. We put a short lifespan on it, so it can cause some fluctuations in our D&A as that technology reaches end of life. That's exactly what happened in this quarter. We had a lot of technology that reached its end of life.

John Lovallo
Analyst, Merrill Lynch

Okay, great. Jay, one strategic question for you. As you guys push more into the non-insurance business, do you get the sense that customers would prefer having another kind of big player in the market for one? Do you see the fact that you guys don't have a physical auction presence as a potential roadblock, as the vehicles get higher in price? Do you sense that customers want to be able to get into the physical auction and kick the tires, or is that not the case?

Jay Adair
CEO, Copart

Well, I'll answer the last question first. We do have a physical auction presence. We've got over 6,000 acres around the country, over 150 sites that we're storing cars. The buyers today do come out and look at the vehicles and can come out anytime they want and look at the vehicles. They don't have to be standing there during the auction, though they can. During the auction, they can stand there in the lane and bid on their iPhone. The nice thing about our model is they don't have to. They can do all the pre-inspection of the vehicle prior to the auction, and they can be sitting at a Starbucks coffee shop and bidding. That's really the magic of our product, is we stripped out all the inefficiencies and the friction coming to the auction.

The physical facilities are there, so they have the ability to completely inspect the vehicle, look it over, and be 100% comfortable with their purchase.

John Lovallo
Analyst, Merrill Lynch

Got it.

Jay Adair
CEO, Copart

Your first question, I'm not sure I fully understood what you were driving at.

John Lovallo
Analyst, Merrill Lynch

Right. Manheim and ADESA are pretty big in the kind of the whole car side of the business. Do you get the sense that the market could support a third kind of sizable player?

Jay Adair
CEO, Copart

No, we're not interested in doing that. We're not going after their book of business, typically. We go after dealer business that is, in many ways, neglected in the industry. We're not trying to go in and compete directly in the same space that they are. We're much more trying to serve a market that we think is underserved.

John Lovallo
Analyst, Merrill Lynch

Very helpful, guys. Thank you.

Jay Adair
CEO, Copart

Thank you.

Operator

Thank you. Our next question comes from Bret Jordan with BB&T Capital Markets.

Bret Jordan
Analyst, BB&T Capital Markets

Hey, good morning.

William Franklin
EVP and CFO, Copart

Good morning, Bret.

Bret Jordan
Analyst, BB&T Capital Markets

If we were looking at the inventory, I guess as we've seen some extended cycle times with some of your insurance customers, have those cycle times improved, or are we just sort of maximizing, normalizing inventory levels around these new customers? I guess as we think about working inventory down, is it a more efficient processing system, or we're just going to anniversary what is a slower turn customer, that will work down from there?

William Franklin
EVP and CFO, Copart

Yeah. In general, the days in inventory is improving. It's declining. There are some suppliers that have an opposite trend. We're working with those suppliers to help them improve their processes. One of the most idle assets we have is our land, to consume it with old inventory is not in our best interest, nor in theirs. We work with them to try to make that process as efficient as possible.

Bret Jordan
Analyst, BB&T Capital Markets

Is there a way we can look at North American insurance inventory, carve out the non-insurance business and the non-U.S. business, sort of look at on a quarterly basis to measure the efficiency of that turn? Is that a number you could care to share?

Jay Adair
CEO, Copart

Will's looking, I don't think it's too important. At the end of the day, they're incentivized to move that inventory. The vehicle's going to depreciate if it sits in the yard an extra 30 days. It's to their advantage to move the vehicle, we're working. It's one of the services we provide is to move that vehicle. We've seen that number coming down now. We believe that the peak in terms of inventory due to cycle time, we've reached that. Now we're going to see inventories build, I don't want you to think the opposite. We're going to see inventories build, that's due to seasonality now as we enter the second and third quarter. We think we're past that. We think that's over, Bret. At this point, we think that inventory is going to be coming down in the future.

Bret Jordan
Analyst, BB&T Capital Markets

Okay, one last question around that sort of same theme. I guess the average unit selling price as vehicle values are coming in a little bit and maybe inventory had built up. What's been the trend there? Where are we in maybe deflation on the units?

William Franklin
EVP and CFO, Copart

Well, actually, on a year-over-year basis, our ASPs are higher.

Bret Jordan
Analyst, BB&T Capital Markets

Right. I guess, are you expecting that we're going to see any deflation because used vehicle values are declining? Do you build that into your expectations, or is the quality of the vehicle going up to the point where it offsets?

William Franklin
EVP and CFO, Copart

No, I would say there's been a very tight correlation between ASPs and used vehicle pricing.

Bret Jordan
Analyst, BB&T Capital Markets

Okay.

William Franklin
EVP and CFO, Copart

I expect that to continue.

Jay Adair
CEO, Copart

Used vehicle pricing comes down, and then that means that the ACV, the actual cash value that insurance companies pay for cars, comes down. As that happens, you'll see sale price come down, but you'll see volumes go up.

William Franklin
EVP and CFO, Copart

Yep.

Bret Jordan
Analyst, BB&T Capital Markets

All right. Thank you.

William Franklin
EVP and CFO, Copart

You're welcome.

Bret Jordan
Analyst, BB&T Capital Markets

Thanks, bro.

Operator

Thank you. Our next question comes from Bill Armstrong with C.L. King & Associates.

Bill Armstrong
Analyst, C.L. King & Associates

Good morning, Jay and Will. Will, in your opening remarks, you did cite higher revenue per car. Is that a pricing issue, or are there other drivers behind that?

William Franklin
EVP and CFO, Copart

No. Primarily, it's the other drivers. It's a higher ASP on a year-over-year basis. It's also mix. We generally have more revenue per car on non-insurance cars.

Bill Armstrong
Analyst, C.L. King & Associates

Okay. It's a mix towards non-insurance. Now, the Manheim is slightly lower than it was a year ago. I would've expected your ASP, all other things being equal, to be down maybe 1%, but not the case, apparently.

William Franklin
EVP and CFO, Copart

No. Like I said, we have different contracts, and we have different supplier types.

We have banks, repossessions, we have charities, we have title loans. All those have a different type of revenue profile. The mix has an impact on our revenue per car.

Bill Armstrong
Analyst, C.L. King & Associates

Got it. Okay. All right. Thank you.

Operator

Thank you. Our next question comes from Gary Prestopino with Barrington Research.

Gary Prestopino
Analyst, Barrington Research

Good morning.

William Franklin
EVP and CFO, Copart

Good morning.

Gary Prestopino
Analyst, Barrington Research

Will, you said your volumes processed were up 4% in the quarter. Is that correct?

William Franklin
EVP and CFO, Copart

That's correct.

Gary Prestopino
Analyst, Barrington Research

That's also a same-store number because we've anniversaried all the acquisitions?

William Franklin
EVP and CFO, Copart

We had one small acquisition in Canada, the numbers are virtually the same.

Gary Prestopino
Analyst, Barrington Research

Can you break it down between North America and U.K.?

William Franklin
EVP and CFO, Copart

The U.K. had a higher volume growth than the U.S. I don't have the exact % in front of me.

Gary Prestopino
Analyst, Barrington Research

Okay. A couple of other questions here. Just want to dig into this, the vehicle sales versus service revenues. On the vehicle sales side, I was kind of writing as I'm listening. Was there any material shift in a change in programs for some of the purchase cars going to fee-based cars for what you're doing for insurers in the U.K. this quarter? Is this just a function of ebb and flow of purchased vehicles coming to market?

William Franklin
EVP and CFO, Copart

No, there's been no change in the program. Like I responded to a question earlier, there's been a change in focus internally. We're not pursuing the cars that are only marginally profitable or cars that there's any risk in a loss. While the volume is coming down, the revenue and the contribution per car is going up.

Gary Prestopino
Analyst, Barrington Research

You're not pursuing the cars on the insurance side or the regular or the public dealer side?

William Franklin
EVP and CFO, Copart

On the-

Gary Prestopino
Analyst, Barrington Research

My understanding of it with the insurance companies is you can sometimes get hit with adverse selection because they're giving you a whole bunch of cars in bulk, or am I wrong there?

William Franklin
EVP and CFO, Copart

No. What I was referring to being more selective, it was with respect to our direct purchase programs. We don't have that option with the insurance companies.

Gary Prestopino
Analyst, Barrington Research

That's what-

William Franklin
EVP and CFO, Copart

We haven't seen any wild fluctuation in the contribution from the insurance cars in the U.K.

Gary Prestopino
Analyst, Barrington Research

Okay. Thank you. That's great. Couple of more questions here. Towing. Obviously, with the price of fuel coming down, are the towers still hitting you with fuel surcharges, and do you expect the price of your tows to start coming down given that fuel's cascading downward here?

William Franklin
EVP and CFO, Copart

Yeah. We're very aggressively managing our sub-haul fleet. Yes, we're pointing out the fact that two things are in our favor. The average tow zones is coming down, the cost of fuel is coming down. We're managing that to control our sub-haul costs on a per car basis.

Gary Prestopino
Analyst, Barrington Research

Well, tell us what percentage of your-- It would be in yard operations, is that towing expense?

William Franklin
EVP and CFO, Copart

It is.

Gary Prestopino
Analyst, Barrington Research

Yeah, what percentage of it is? What is the percentage that's towing within yard expense?

William Franklin
EVP and CFO, Copart

We don't break that out, Gary.

Gary Prestopino
Analyst, Barrington Research

Okay. That's fine. Then lastly, on the balance sheet, there's a big movement on something called accumulated comprehensive loss from $20 million to almost $44 million. Can you tell us what that is?

William Franklin
EVP and CFO, Copart

Sure. With the strengthening of the U.S. dollar, the value of the foreign assets is reduced, and the way that's accounted for as we consolidate those foreign assets is to recognize that reduction in their relative value through the equity section.

Gary Prestopino
Analyst, Barrington Research

All right. Thanks, guys.

William Franklin
EVP and CFO, Copart

You're welcome.

Jay Adair
CEO, Copart

Thank you, Gary.

Operator

Thank you. Our next question comes from Craig Kennison with Robert W. Baird.

Craig Kennison
Analyst, Robert W. Baird

Good morning. Thanks for taking my questions as well. I wanted to understand better the impact of used car or used price volatility, if you will.

Could you remind us what percentage of your business is on straight commission versus the PIP program you have?

William Franklin
EVP and CFO, Copart

Yeah. Let me answer that, Gary. The percentage of contracts that are on the PIP program has gone down significantly. I'll tell you, over the course of the last five years, the difference in the contribution between the contracts has almost disappeared. We really stopped quoting that number a few years ago.

Craig Kennison
Analyst, Robert W. Baird

Is the model less sensitive to volatility in used prices?

William Franklin
EVP and CFO, Copart

It is.

Craig Kennison
Analyst, Robert W. Baird

Okay. That's helpful. Will, you quoted a number, average tow zone. Could you just clarify the meaning of that? Is that just the distance to travel?

William Franklin
EVP and CFO, Copart

Yes. That's exactly what it is.

Craig Kennison
Analyst, Robert W. Baird

Okay. Jay, on the international front, obviously makes a lot of sense, a lot of cars internationally that need to be insured and ultimately serviced by someone like you. The economics tend to be unfavorable until you achieve some level of scale. What markets do you think are close to inflecting from a scale perspective?

Jay Adair
CEO, Copart

Well, I think we'll be there on all of our facilities this year. I don't think we'll have any international operations this year that aren't profitable.

Craig Kennison
Analyst, Robert W. Baird

That's true in India as well?

Jay Adair
CEO, Copart

Well, India's not up and running. India hasn't sold one car yet. That doesn't count in markets where we've got people on the ground and we haven't processed a car yet. I'm talking about where we've got physical facilities and we're selling cars.

Craig Kennison
Analyst, Robert W. Baird

Any way to quantify sort of the profit drag of those operations last year versus even if you get it back to neutral, what the impact would be financially?

Jay Adair
CEO, Copart

I don't think it's necessary from the standpoint of we're expecting to see G&A come down this year. We're not going to be adding a material amount of cost internationally. We've got our footprint. We'll be seeing G&A come down this year, then we'll be expecting those international operations to become profitable this year. As that happens, we'll be expanding further in those markets. As we expand, that's profit-driven. That's not going to bring the company down. If we have markets like India, to your example, where we end up adding additional costs, then we'll talk to that on the calls.

Craig Kennison
Analyst, Robert W. Baird

That's helpful. Happy Thanksgiving.

Jay Adair
CEO, Copart

Thank you.

William Franklin
EVP and CFO, Copart

Thanks, Craig.

Operator

Thank you. At this time, we will be asking for final questions. If you have a question for our faculty, please press star one now. Our next question comes from John Lawrence with Stephens.

John Lawrence
Analyst, Stephens

Good morning, guys.

William Franklin
EVP and CFO, Copart

Good morning, John.

John Lawrence
Analyst, Stephens

Just real quick, if you look back two or three years, Quad City and some of the integration moves, can you just talk about, obviously progressing to get to this point as far as the plan of reducing costs. All in all, this is what you started to see, and there's no real changes into that plan from that time point of basically when you moved to Dallas. Is that fair?

Jay Adair
CEO, Copart

Well, I'd say it is. We started the move from California, which had a lot of costs baked in to the company. You saw revenues increase in fiscal 2011 when we started that move. You saw revenues increase in 2012, 2013, and 2014 subsequent to that move. You saw the cost of Hurricane Sandy come into the company. You saw costs associated with Quad City. We've had, I'd say, three years in a row of costs, and you can throw technology onto that as well. We had three years in a row of technology costs, and this will be the year, clearly, where we anticipate having record revenues and rationalizing our cost this year, as we talked about on the last call.

John Lawrence
Analyst, Stephens

At the end of the day, the only thing market-driven that's really helped, that's really from a market standpoint that's impacted your progress, has been a little bit of these tow costs and a little incremental services that it appears you're going to leverage on the other side anyway.

Jay Adair
CEO, Copart

Yeah, we've had some increased towing costs that came after Hurricane Sandy, and Will said that earlier. We're going to rationalize that down. We've opened up more locations. We've seen the average tow zone or the distance that we go to tow a vehicle. We've seen that decrease. Part of that's mix, part of that's we've got additional facilities that came through QCSA and some other stores that we opened up, like we talked about Wheeling last quarter in Chicago. Yeah, to your point, there's been reasons for all this. We've talked about why the reasons exist for the cost, and now we're going to be seeing the benefits of higher revenue and lowering those costs.

John Lawrence
Analyst, Stephens

Great. Congrats and good luck. Thanks.

William Franklin
EVP and CFO, Copart

Thanks, John.

Jay Adair
CEO, Copart

Thank you.

Operator

Thank you. Our next question comes from Ryan Brinkman with J.P. Morgan.

David Karnovsky
Analyst, JPMorgan

Hi. Good morning, guys. This is David Karnovsky in for Ryan.

William Franklin
EVP and CFO, Copart

Hi, David.

Jay Adair
CEO, Copart

Good morning, David.

David Karnovsky
Analyst, JPMorgan

I think basically all my questions have been asked at this point. Maybe just a quick housekeeping question on the tax rate. I think it was running at 36% in the quarter. Can we just still expect for the full year, a little over 34%?

William Franklin
EVP and CFO, Copart

I think it'd be the high end of 34%. Yeah, our tax rate's seasonal. In our third quarter, we always have true ups for FIN 48 reserve. I think on an annual basis, I think mid to high 34s is about right.

David Karnovsky
Analyst, JPMorgan

Okay. Thanks a lot, guys.

William Franklin
EVP and CFO, Copart

Thank you.

Jay Adair
CEO, Copart

Thank you.

Operator

Thank you, Mr. Franklin and Mr. Adair. There are no further questions in the queue at this time.

Jay Adair
CEO, Copart

All right. Thank you everyone for attending the call, and we look forward to reporting on the second quarter and wish everybody a Happy Thanksgiving.

Operator

Ladies and gentlemen, thank you for your participation. This concludes today's conference. Have a great rest of the day.