Centro Escolar University (PSE: CEU)

Centro Escolar University Balance Sheet

Financials in millions PHP. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021
Period Ending	Aug 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	Mar 31, 2021
Cash & Equivalents	1,211	788.63	790.97	561.59	480.05	510.86
Short-Term Investments	450	450	-	-	-	-
Cash & Short-Term Investments	1,661	1,239	790.97	561.59	480.05	510.86
Cash Growth	57.70%	56.60%	40.85%	16.99%	-6.03%	46.13%
Accounts Receivable	792.34	260.38	295.68	228.38	177.15	295.54
Other Receivables	21.33	21.33	18.44	18.47	17.5	16.49
Receivables	813.67	281.71	314.11	246.85	194.65	312.02
Inventory	126.29	124.33	84.68	18.57	14.45	14.51
Prepaid Expenses	13.23	-	-	42.04	26.66	18.22
Other Current Assets	26.37	37.6	61.09	88.74	75.65	75.34
Total Current Assets	2,640	1,682	1,251	957.8	791.45	930.95
Property, Plant & Equipment	6,668	6,646	5,872	5,871	5,084	5,095
Long-Term Investments	0.11	0.11	0.09	0.14	0.09	0.09
Goodwill	47.61	47.61	47.61	47.61	47.61	47.61
Other Intangible Assets	-	-	-	0.85	1.92	2.1
Other Long-Term Assets	20.65	19.85	15.84	17.32	18.52	19.87
Total Assets	9,377	8,396	7,186	6,895	5,943	6,095
Accounts Payable	287.21	332.15	324.2	266.73	275.1	270.78
Accrued Expenses	308.84	315.81	121.91	101.93	87.65	90.88
Current Portion of Leases	15.41	15.41	16	15.11	14.28	14.14
Current Income Taxes Payable	27.44	27.44	-	-	-	0
Current Unearned Revenue	1,075	61.78	186.51	138.89	17.8	231.25
Other Current Liabilities	652.37	654.14	408.73	173.14	167.4	150.05
Total Current Liabilities	2,367	1,407	1,057	695.81	562.23	757.11
Long-Term Leases	116.04	116.04	131.45	147.45	162.56	165
Long-Term Unearned Revenue	10.99	10.99	14.01	10.9	13.42	13
Long-Term Deferred Tax Liabilities	535.71	535.71	481.89	481.16	394.23	395.57
Total Liabilities	3,193	2,227	1,848	1,505	1,352	1,557
Common Stock	372.41	372.41	372.41	372.41	372.41	372.41
Additional Paid-In Capital	0.66	0.66	0.66	0.66	0.66	0.66
Retained Earnings	1,751	1,735	1,568	1,623	1,655	1,614
Comprehensive Income & Other	4,055	4,055	3,392	3,389	2,557	2,546
Total Common Equity	6,179	6,164	5,334	5,385	4,586	4,532
Minority Interest	5.09	5.09	4.43	4.61	5.76	5.63
Shareholders' Equity	6,184	6,169	5,338	5,390	4,591	4,538
Total Liabilities & Equity	9,377	8,396	7,186	6,895	5,943	6,095
Total Debt	131.45	131.45	147.45	162.56	176.84	179.14
Net Cash (Debt)	1,529	1,107	643.52	399.02	303.21	331.72
Net Cash Growth	68.85%	72.05%	61.28%	31.60%	-8.59%	111.17%
Net Cash Per Share	3.42	2.48	1.44	0.89	0.68	0.74
Filing Date Shares Outstanding	446.9	446.9	446.9	446.9	446.9	446.9
Total Common Shares Outstanding	446.9	446.9	446.9	446.9	446.9	446.9
Working Capital	273.64	275.53	193.5	261.99	229.22	173.84
Book Value Per Share	13.83	13.79	11.93	12.05	10.26	10.14
Tangible Book Value	6,131	6,116	5,286	5,337	4,536	4,483
Tangible Book Value Per Share	13.72	13.69	11.83	11.94	10.15	10.03
Land	5,095	5,095	4,359	4,359	3,488	3,488
Buildings	2,022	2,020	1,966	1,904	1,904	1,904
Machinery	1,190	1,148	1,042	1,000	992.29	988.5
Construction In Progress	13.52	13.52	66.89	66.89	61.23	57.58

Source: S&P Capital IQ. Standard template. Financial Sources.