Casey’s General Stores Inc. yesterday reported fiscal year-end earnings per share of $2.24 compared with $2.30 in the previous year.

The company said the year-end results include approximately $27.4 million in expenses pertaining to the company’s recapitalization plan completed in the second quarter, as well as the takeover bid by Alimentation Couche-Tard Inc.

Excluding that activity, the company said, earnings per share would have been $2.65 in 2011. Net earnings for fiscal 2011, which ended April 30, were $94.6 million, compared with $117 million in 2010. Casey’s reported fourth-quarter earnings per share of 60 cents, compared with 43 cents for the same quarter a year ago.