3P Learning Limited (ASX:3PL)

3P Learning Balance Sheet

Financials in millions AUD. Fiscal year is July - June.

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Cash & Equivalents	9.52	8.51	1.97	14.01	31.13
Short-Term Investments	3.22	0.23	0.36	7.3	0.05
Cash & Short-Term Investments	12.74	8.74	2.33	21.31	31.17
Cash Growth	45.82%	275.23%	-89.07%	-31.65%	24.94%
Accounts Receivable	5.73	6.39	6.18	8.1	7.2
Other Receivables	10.45	0.35	0.26	0.98	1.69
Receivables	16.19	6.74	6.44	9.08	8.89
Inventory	0.34	0.39	0.35	0.41	0.28
Prepaid Expenses	2.51	3.13	3.44	3.29	2.75
Restricted Cash	3.17	3.13	4.14	6.01	0.57
Other Current Assets	0.91	1.45	2.4	2.69	1.81
Total Current Assets	35.85	23.58	19.11	42.77	45.46
Property, Plant & Equipment	2.03	1.85	3.14	2.78	2.17
Goodwill	132.53	132.53	132.53	177.05	171.29
Other Intangible Assets	12.19	19	22.4	28.76	29.65
Long-Term Deferred Tax Assets	21.37	21.78	20.63	10.16	-
Long-Term Deferred Charges	0.01	0.11	0.7	0.91	0.63
Other Long-Term Assets	0.1	0.19	0.18	0.3	8.52
Total Assets	204.08	199.04	198.69	262.74	257.74

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Accounts Payable	2.82	2.47	2.59	2.82	2.39
Accrued Expenses	8.44	10.1	7.97	8.34	11.52
Current Portion of Leases	0.67	0.62	0.89	0.69	1.12
Current Income Taxes Payable	0.15	0.09	0.06	0.08	0.12
Current Unearned Revenue	37.72	42.26	42.28	45.63	43.46
Other Current Liabilities	0.37	0.47	0.43	0.2	0.9
Total Current Liabilities	50.17	56	54.22	57.76	59.52
Long-Term Debt	-	-	1	-	-
Long-Term Leases	0.83	0.27	1.2	0.86	1.04
Long-Term Unearned Revenue	1.1	1.39	2.04	2.86	2.66
Pension & Post-Retirement Benefits	0.59	0.67	0.69	0.55	0.59
Other Long-Term Liabilities	1.43	0.18	0.18	0.06	0.05
Total Liabilities	54.11	58.5	59.32	62.09	63.85

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Common Stock	212.14	212.14	212.14	216.59	216.59
Retained Earnings	-71.17	-81.23	-81.44	-24.37	-30.74
Comprehensive Income & Other	9	9.63	8.67	8.48	8.06
Total Common Equity	149.97	140.54	139.37	200.69	193.9
Minority Interest	-	-	-	-0.04	-0.02
Shareholders' Equity	149.97	140.54	139.37	200.65	193.88
Total Liabilities & Equity	204.08	199.04	198.69	262.74	257.74

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Total Debt	1.5	0.88	3.09	1.54	2.16
Net Cash (Debt)	11.25	7.86	-0.76	19.76	29.01
Net Cash Growth	43.17%	-	-	-31.88%	32.93%
Net Cash Per Share	0.04	0.03	-0.00	0.07	0.10
Filing Date Shares Outstanding	272.91	272.91	272.91	276.48	276.48
Total Common Shares Outstanding	272.91	272.91	272.91	276.48	276.48
Working Capital	-14.32	-32.42	-35.11	-14.98	-14.06
Book Value Per Share	0.55	0.51	0.51	0.73	0.70
Tangible Book Value	5.24	-10.99	-15.56	-5.12	-7.05
Tangible Book Value Per Share	0.02	-0.04	-0.06	-0.02	-0.03
Machinery	2.83	2.78	2.62	2.19	4.64

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 31, 2026

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