Revenue Analysis:
Over the past 3 years, EPR has demonstrated strong performance in terms of revenue.
The Total Revenue grew from $162,063,000 in 2023-03-31 to $174,962,000 in 2023-09-30, dipping slightly to $155,195,000 by 2024-03-31. Operating Revenue followed similar trends indicating stable operational growth. Gross Profit margins increased consistently, indicating effective revenue management and an ability to maintain sales profitability.
Cost Management:
The Cost of Revenue was managed effectively ranging from $14,155,000 (2023-03-31) to $15,920,000 (2023-09-30). Similarly, Operating Expenses and Total Expenses saw moderate fluctuations, which reflects well on cost control measures across the financial periods. This has facilitated a steady Operating Income environment leading to robust fiscal health.
Profitability Analysis:
EBITDA showed a variable pattern, peaking at $149,456,000 in 2023-09-30. Operating Income fluctuated but remained robust with a high of $106,491,000 in 2023-09-30. Pretax Income and Net Income metrics followed a similar trajectory, indicating strong overall profitability, peaking across various quarters largely due to operational efficiencies and effective revenue generation strategies.
Cash Flow Indicators:
Reconciled Depreciation expenses were consistently high, showcasing EPR’s significant investments in assets. The Interest Expense generally remained stable, illustrating manageable debt levels which is indicative of good cash flow management in terms of meeting financial obligations.
Taxation:
The Tax Rate fluctuated minimally thereby showing stable fiscal management policies. Tax Provisions ranged mildly, but notable was the Tax Effect Of Unusual Items which showed considerable variance, reflecting non-recurring fiscal events which could have implications on net income.
Shareholder Metrics:
Both Diluted and Basic EPS demonstrated variability but generally trended upwards indicating a periodic increase in profitability per share, essential for investor confidence. The Average Shares floated were stable indicating controlled equity financing, while the Net Income Available to Common Stockholders varied in line with overall net income, ensuring shareholder value.
Conclusion:
In summary, EPR has demonstrated effective revenue and profitability management with good cost control and cash flow stability. The consistent growth in gross profits coupled with robust operational performance highlights strong management execution. Looking ahead, EPR should continue to focus on maintaining cost efficiency and leveraging revenue growth opportunities while closely monitoring tax implications and cash flow metrics to enhance shareholder value.