Centro Escolar University (PSE:CEU)

Centro Escolar University Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	1,114	788.63	790.97	561.59	480.05
Short-Term Investments	470.72	450	-	-	-
Cash & Short-Term Investments	1,585	1,239	790.97	561.59	480.05
Cash Growth	27.96%	56.59%	40.85%	16.98%	-6.03%
Accounts Receivable	237.33	260.38	295.68	228.38	177.15
Other Receivables	31.13	21.33	18.44	18.47	17.5
Receivables	268.46	281.71	314.11	246.85	194.65
Inventory	122.15	126.87	84.68	18.57	14.45
Prepaid Expenses	8.82	7.21	-	42.04	26.66
Other Current Assets	31.36	27.85	61.09	88.74	75.65
Total Current Assets	2,016	1,682	1,251	957.8	791.45
Property, Plant & Equipment	6,649	6,646	5,872	5,871	5,084
Long-Term Investments	0.09	0.11	0.09	0.14	0.09
Goodwill	47.61	47.61	47.61	47.61	47.61
Other Intangible Assets	-	-	-	0.85	1.92
Other Long-Term Assets	18.16	19.85	15.84	17.32	18.52
Total Assets	8,731	8,396	7,186	6,895	5,943
Accounts Payable	392.18	332.15	324.2	266.73	275.1
Accrued Expenses	268.65	315.81	121.91	101.93	87.65
Current Portion of Leases	17.93	15.41	16	15.11	14.28
Current Income Taxes Payable	19.14	27.44	-	-	-
Current Unearned Revenue	147.37	61.78	186.51	138.89	17.8
Other Current Liabilities	880.07	654.14	408.73	173.14	167.4
Total Current Liabilities	1,725	1,407	1,057	695.81	562.23
Long-Term Leases	96.59	116.04	131.45	147.45	162.56
Long-Term Unearned Revenue	12.06	10.99	14.01	10.9	13.42
Long-Term Deferred Tax Liabilities	519.29	535.71	481.89	481.16	394.23
Total Liabilities	2,482	2,227	1,848	1,505	1,352
Common Stock	446.9	372.41	372.41	372.41	372.41
Additional Paid-In Capital	916.8	0.66	0.66	0.66	0.66
Retained Earnings	802.18	1,735	1,568	1,623	1,655
Comprehensive Income & Other	4,078	4,055	3,392	3,389	2,557
Total Common Equity	6,244	6,164	5,334	5,385	4,586
Minority Interest	5.03	5.09	4.43	4.61	5.76
Shareholders' Equity	6,249	6,169	5,338	5,390	4,591
Total Liabilities & Equity	8,731	8,396	7,186	6,895	5,943
Total Debt	114.52	131.45	147.45	162.56	176.84
Net Cash (Debt)	1,470	1,107	643.52	399.02	303.21
Net Cash Growth	32.81%	72.05%	61.27%	31.60%	-8.60%
Net Cash Per Share	3.29	2.48	1.44	0.89	0.68
Filing Date Shares Outstanding	446.9	446.9	446.9	446.9	446.9
Total Common Shares Outstanding	446.9	446.9	446.9	446.9	446.9
Working Capital	290.4	275.53	193.5	261.99	229.22
Book Value Per Share	13.97	13.79	11.93	12.05	10.26
Tangible Book Value	6,196	6,116	5,286	5,337	4,536
Tangible Book Value Per Share	13.86	13.69	11.83	11.94	10.15
Land	5,095	5,095	4,359	4,359	3,488
Buildings	2,037	2,020	1,966	1,904	1,904
Machinery	1,239	1,148	1,042	1,000	992.29
Construction In Progress	-	13.52	66.89	66.89	61.23

Updated Jan 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.