Perdoceo Education Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	110.97	109.13	118.01	109.41	319.98
Short-Term Investments	511.21	459.8	485.14	399.32	174.21
Cash & Short-Term Investments	622.18	568.93	603.14	508.72	494.2
Cash Growth	9.36%	-5.67%	18.56%	2.94%	21.62%
Accounts Receivable	27.2	22.81	29.4	42.55	43.03
Other Receivables	5.04	5.33	4.54	3.46	1.69
Receivables	32.23	28.14	33.94	46.01	44.73
Inventory	4.05	3.39	5	1.9	0.9
Prepaid Expenses	16.88	16.91	11.71	8.41	6.92
Restricted Cash	21.31	22.62	1.01	9.48	5.2
Other Current Assets	0.21	0.17	0.16	0.6	2.51
Total Current Assets	696.86	640.15	654.96	575.12	554.45
Property, Plant & Equipment	136.86	160.98	40.47	52.19	65.02
Goodwill	265.7	258.01	241.16	243.54	162.58
Other Intangible Assets	77.95	95.01	36.22	53.56	32.21
Long-Term Accounts Receivable	4.81	6.2	3.86	1.85	1.37
Long-Term Deferred Tax Assets	57.44	68.77	23.8	24.61	25.11
Other Long-Term Assets	8.1	7.91	6.84	6.49	6.69
Total Assets	1,248	1,237	1,007	957.37	847.43
Accounts Payable	14.27	12.81	10.77	13.52	10.84
Accrued Expenses	68.58	64.43	53.38	63.9	49.18
Current Portion of Leases	11.49	13.26	5.7	6.56	9.4
Current Income Taxes Payable	5.63	4.93	3.97	7.81	0.21
Current Unearned Revenue	37.84	36.74	37.22	71.59	70.61
Total Current Liabilities	137.81	132.16	111.04	163.38	140.24
Long-Term Debt	-	56.5	-	-	-
Long-Term Leases	106.84	61.78	21.35	27.29	35.55
Other Long-Term Liabilities	30.66	27.06	33.51	40.86	21.53
Total Liabilities	275.31	277.5	165.9	231.52	197.32
Common Stock	0.92	0.91	0.9	0.89	0.89
Additional Paid-In Capital	720.57	707.21	694.8	684.18	674.24
Retained Earnings	718.37	595.67	480.61	347.84	251.97
Treasury Stock	-468.52	-344.42	-334.22	-301.62	-276.9
Comprehensive Income & Other	1.07	0.17	-0.67	-5.45	-0.1
Shareholders' Equity	972.41	959.54	841.42	725.85	650.11
Total Liabilities & Equity	1,248	1,237	1,007	957.37	847.43
Total Debt	118.33	131.54	27.05	33.84	44.95
Net Cash (Debt)	503.85	437.39	576.1	474.88	449.25
Net Cash Growth	15.20%	-24.08%	21.31%	5.71%	27.21%
Net Cash Per Share	7.62	6.50	8.49	6.88	6.34
Filing Date Shares Outstanding	62.48	65.91	65.65	67.18	68.75
Total Common Shares Outstanding	62.48	65.72	65.54	67.18	68.75
Working Capital	559.06	507.99	543.93	411.74	414.21
Book Value Per Share	15.56	14.60	12.84	10.81	9.46
Tangible Book Value	628.77	606.52	564.04	428.74	455.32
Tangible Book Value Per Share	10.06	9.23	8.61	6.38	6.62
Buildings	52.45	9.16	9.16	9.16	9.16
Machinery	76.97	69.85	52.71	47.12	69.12
Construction In Progress	1.42	46.73	1.81	4.15	3.19
Leasehold Improvements	39.37	37.24	16.45	19.82	60.52

Source: S&P Global Market Intelligence. Standard template. Financial Sources.