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Cheesecake Factory (CAKE) Q3 Earnings Top Estimates, Fall Y/Y

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The Cheesecake Factory Incorporated (CAKE - Free Report) reported fiscal third-quarter 2020 results, wherein earnings and revenues beat the Zacks Consensus Estimate. However, the metrics declined year over year. Following the quarterly results, the company’s share price did not show much movement during after-market trading session on Oct 29.

In the quarter under review, adjusted loss per share came in at 33 cents, narrower than the Zacks Consensus Estimate of a loss of 51 cents. In the prior-year quarter, the company had reported adjusted earnings of 59 cents per share. The downside can be primarily attributed to rise in labor and other operating expenses.

Let’s take a closer look at the numbers.

Detailed Revenue Discussion

During the fiscal third quarter, total revenues of $517.7 million surpassed the Zacks Consensus Estimate of $493 million by 5%. However, the top line declined 11.7% on a year-over-year basis. Notably, the decline can be primarily attributed to the coronavirus pandemic. During the reported quarter, comps at Cheesecake Factory restaurants declined 23.3%.

Costs in Detail

Cost of sales, as a percentage of revenues, increased 10 basis points (bps) year over year to 22.8% in the fiscal third quarter. Meanwhile, labor expenses, as a percentage of total revenues, was 38.7%, up 230 bps from the year-ago quarter.

Other operating costs represented 30.7% of revenues, compared with 25.5% in the prior-year quarter. General and administrative (G&A) expenses accounted for 7.3% of revenues, up 110 bps from the prior-year quarter. In the fiscal third quarter, pre-opening expenses accounted for 0.5% of revenues, up 10 bps year over year.

Balance Sheet

As of Sep 29, 2020, Cheesecake Factory’s cash and cash equivalents totaled $243.8 million compared with $58.4 million as of Dec 31, 2019.

During the fiscal third quarter, the company made payment-in-kind dividend worth $4.8 million to the its convertible preferred stock holders.

Long-term debt totaled $376 million in the fiscal third quarter, compared with $290 million as on Dec 31, 2019.

Developmental Details

As of Oct 29, the company reopened indoor dining rooms with limited capacity across 90% of its restaurants (which includes 187 Cheesecake Factory locations).

As per the dining restriction mandates in California and Toronto, approximately 7% of the company’s restaurants (which includes 17 Cheesecake Factory locations) are operating with reopened patios and social-distancing protocols.

During the fiscal third quarter, the company opened two Flower Child locations in Houston and Oklahoma City. It also opened a culinary dropout in Scottsdale, Arizona. However, no new developments were made by the company’s international licensees during the quarter.

Other Business Updates

With indoor dining rooms reopened, Cheesecake Factory recaptured nearly 90% of prior-year sales levels (on average quarter-to-date) on strong off-premise sales.

Meanwhile, since the start of the fiscal fourth quarter to Oct 27, comps at Cheesecake Factory (across all operating models) declined approximately 7%.

Zacks Rank & Stocks to Consider

Cheesecake Factory carries a Zacks Rank #3 (Hold). You can see the complete list of today’s Zacks #1 Rank (Strong Buy) stocks here.

Some better-ranked stocks in the same space include Brinker International, Inc. (EAT - Free Report) Fiesta Restaurant Group, Inc. and Chuy's Holdings, Inc. each sporting a Zacks Rank #1.

Brinker has a three-five-year earnings per share growth rate of 12.7%.

Fiesta Restaurant’s 2021 earnings are expected to surge 260.7%.

Chuy's Holdings has a trailing four-quarter earnings surprise of 87.3%, on average.

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