11 unchanged sentences
Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.
−Removed: The Company acquired Buchanan Energy, owner of Bucky’s Convenience Stores on May 13, 2021, 48 stores from Circle K throughout the month of June 2021, and 40 stores from Pilot on December 16, 2021.
−Removed: As a result, the total assets and liabilities, and the results of its operations and cash flows of each of these acquired stores are reported in the Company's consolidated financial statements as of and for the year ended April 30, 2022.
−Removed: Acquired assets and total revenues of these acquisitions constitute approximately 18% and 9% of total assets and total revenues as of and for the year ended April 30, 2022, respectively.
−Removed: We excluded controls related to these stores over financial reporting from the scope of management’s annual assessment of the effectiveness of the Company's controls and procedures as of April 30, 2022.
The Company's management assessed the effectiveness of the Company's internal control over financial reporting as of April 30, 2023.
7 unchanged sentences
An internal control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.
−Removed: Further, the design of a control
−Removed: system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
+Added: Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
Because of the inherent limitations on all internal control systems, our internal control system can provide only reasonable assurance of achieving its objectives and no evaluation of controls can provide absolute assurance that all control issues and occurrences of fraud, if any, within the Company have been detected.
10 unchanged sentences
The Financial Code of Ethics, the Code of Business Conduct and Ethics, and other Company governance materials are available under the Investor Relations-Governance link of the Company website located at www.caseys.com.
−Removed: In the event of an amendment or waiver to the Financial Code of Ethics or the Code of Business Conduct and Ethics, any required disclosure will be posted to our website.
+Added: In the event of any amendments to, or waivers of, the Financial Code of Ethics or the Code of Business Conduct and Ethics, any required disclosure will be posted to our website.
To date, there have been no waivers of the Financial Code of Ethics or the Code of Business Conduct and Ethics.
11 unchanged sentences
The following financial statements are included herewith:
−Removed: Report of Independent Registered Public Accounting Firm (PCAOB ID 185 )
+Added: Reports of Independent Registered Public Accounting Firm (PCAOB ID 185 )
Consolidated Balance Sheets, April 30, 2023 and 2022
6 unchanged sentences
Description of Exhibits
−Removed: 2.1 Equity Purchase Agreement by and among Buck’s, Inc., Chicago SPE (N), Inc., Buchanan Energy (N), LLC, Buchanan Energy (S), LLC, Buck’s Inc.
−Removed: of Collinsville, and C.T.
−Removed: Jewell Company, Inc., and Buck’s Intermediate Holdings, LLC;
−Removed: Buck’s Holdco, Inc., Steven Buchanan and certain other shareholders and members;
−Removed: and Casey’s General Stores, Inc., dated November 8, 2020 (incorporated by reference to Exhibit 2.1 to Form 8-K as filed November 13, 2020)
−Removed: 2.2 Amendment to Equity Purchase Agreement, dated April 21, 2021 (incorporated by reference to Exhibit 2.1 to Form 8-K as filed April 29, 2021)
−Removed: 2.3 Asset Purchase Agreement by and among Casey’s Marketing Company and Circle K Stores Inc., dated March 17, 2021 (incorporated by reference to Exhibit 2.1 to Form 8-K as filed March 22, 2021)
−Removed: 2.4 Asset Purchase Agreement by and among CGS Stores, LLC and Pilot Corporation, dated September 27, 2021 (incorporated by reference to Exhibit 2.1 to Form 8-K as filed September 28, 2021)
3.1 Second Restatement of the Restated and Amended Articles of Incorporation, as amended September 5, 2018, June 28, 2019 and September 4, 2019 (incorporated by reference to Exhibit 3.1 to Form 10-Q as filed September 9, 2019)
−Removed: 3.2(a) Sixth-Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2(a) to Form 8-K filed December 7, 2020)
+Added: 3.2 Seventh Amended and Restated Bylaws (incorporated by reference to Exhibit 3.1 to Form 8-K filed March 7, 2023)
4.1 Note Purchase Agreement dated August 9, 2010 among the Company and the purchasers of the 5.22% Senior Notes (incorporated by reference to Exhibit 4.1 to Form 8-K as filed August 10, 2010)
19 unchanged sentences
4 to Credit Agreement, dated December 13, 2021 (incorporated by reference to Exhibit 10.1 to Form 8-K as filed December 16, 2021)
+Added: 10.7 Credit Agreement, dated as of April 21, 2023, by and among Casey’s General Stores, Inc.
+Added: Wells Fargo Bank, National Association, as administrative agent, and the lenders and issuing banks from time to time party thereto (incorporated by reference to Exhibit 10.1 to Form 8-K as filed April 26, 2023)
10.8* Form of Change of Control Agreement (incorporated by reference to Exhibit 10.1 to Form 8-K as filed December 19, 2019)
−Removed: 10.8* Non-Qualified Supplemental Executive Retirement Plan and Amendment thereto (incorporated by reference to Exhibit 10.30 to Form 10-K as filed June 29, 2018)
−Removed: 10.9* Non-Qualified Supplemental Executive Retirement Plan Trust Agreement with UMB Bank, n.a.
−Removed: (incorporated by reference to Exhibit 10.31 to Form 8-K as filed November 10, 1997)
10.9* Executive Nonqualified Excess Plan Document and related Adoption Agreement dated September 25, 2015 (incorporated by reference to Exhibit 10.7 to Form 10-K as filed June 26, 2020)
−Removed: 10.11* Employment Agreement with Robert J.
−Removed: Myers and Amendment and Second Amendment thereto (incorporated by reference to Exhibit 10.39 to Form 10-K as filed June 29, 2018)
10.10* Employment Agreement, dated May 31, 2019, between the Company and Darren M.
Rebelez (with the Change of Control Agreement attached as an exhibit thereto) (incorporated by reference to Exhibit 10.1 to Form 8-K as filed June 6, 2019)
+Added: 10.11* Amended and Restated Employment Agreement, dated July 25, 2022, between the Company and Darren M.
+Added: Rebelez (incorporated by reference to Exhibit 10.1 to Form 8-K as filed July 29, 2022)
10.12* Employment Agreement, dated May 12, 2020, between the Company and Stephen P.
2 unchanged sentences
10.13* Employment Agreement, dated May 8, 2020, between the Company and Ena Williams Koschel (with the Change of Control Agreement attached as an exhibit thereto) (incorporated by reference to Exhibit 10.1 to Form 8-K as filed May 13, 2020)
−Removed: 10.15* Separation and General Release Agreement, dated May 17, 2021, between the Company and Chris Jones (incorporated by reference to Exhibit 10.5 to Form 10-Q as filed September 7, 2021)
−Removed: 10.16* Retirement Agreement and General Release of Claims dated November 8, 2021, between the Company and Julia L.
−Removed: Jackowski (incorporated by reference to Exhibit 10.1 to Form 10-Q as filed December 7, 2021)
10.14* Casey's General Stores, Inc.
2 unchanged sentences
10.16* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY20 Awards) (incorporated by reference to Exhibit 10.45 to Form 10-Q as filed September 9, 2019)
−Removed: 10.20* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY21 and FY22 Awards) (incorporated by reference to Exhibit 10.32 to Form 10-Q as filed September 8, 2020)
+Added: 10.17* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY21 - FY2 4 Awards) (incorporated by reference to Exhibit 10.32 to Form 10-Q as filed September 8, 2020)
+Added: 10.18* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY24 for Darren M.
10.19* Form of Restricted Stock Units Agreement (Non-Officer Employees) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.33 to Form 10-Q as filed September 8, 2020)
9 unchanged sentences
10.25* Restricted Stock Units Agreement (Make-Whole Award to Ena Williams Koschel) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.29 to Form 10-Q as filed September 8, 2020)
−Removed: 10.28* Restricted Stock Units Agreement (Make-Whole Award to Adrian M.
−Removed: Butler) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.30 to Form 10-Q as filed September 8, 2020)
10.26* Restricted Stock Units Agreement (Make-Whole Award to Katrina S.
31 unchanged sentences
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
−Removed: June 24, 2022 By /s/ H.
−Removed: Chair and Director
June 23, 2023 By /s/ Darren M.
Rebelez, President and
−Removed: Chief Executive Officer, Director
+Added: Chief Executive Officer, Board Chair and
June 23, 2023 By /s/ Stephen P.
Chief Financial Officer
+Added: June 23, 2023 By /s/ H.
June 23, 2023 By /s/ Cara K.
6 unchanged sentences
June 23, 2023 By /s/ Gregory A.
+Added: June 23, 2023 By /s/ Michael Spanos
+Added: Michael Spanos
+Added: June 23, 2023 By /s/ Sri Donthi
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.