Centro Escolar University Balance Sheet

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

Millions PHP. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Cash & Equivalents	1,305	1,114	788.63	790.97	561.59	480.05
Short-Term Investments	478.49	470.72	450	-	-	-
Cash & Short-Term Investments	1,784	1,585	1,239	790.97	561.59	480.05
Cash Growth	22.77%	27.96%	56.59%	40.85%	16.98%	-6.03%
Accounts Receivable	355.01	237.33	260.38	295.68	228.38	177.15
Other Receivables	60.14	31.13	21.33	18.44	18.47	17.5
Receivables	415.16	268.46	281.71	314.11	246.85	194.65
Inventory	166.08	122.15	126.87	84.68	18.57	14.45
Prepaid Expenses	30.67	8.82	7.21	-	42.04	26.66
Other Current Assets	29.64	31.36	27.85	61.09	88.74	75.65
Total Current Assets	2,425	2,016	1,682	1,251	957.8	791.45
Property, Plant & Equipment	6,653	6,649	6,646	5,872	5,871	5,084
Long-Term Investments	0.09	0.09	0.11	0.09	0.14	0.09
Goodwill	47.61	47.61	47.61	47.61	47.61	47.61
Other Intangible Assets	-	-	-	-	0.85	1.92
Other Long-Term Assets	18.46	18.16	19.85	15.84	17.32	18.52
Total Assets	9,145	8,731	8,396	7,186	6,895	5,943
Accounts Payable	329.13	392.18	332.15	324.2	266.73	275.1
Accrued Expenses	269.23	268.65	315.81	121.91	101.93	87.65
Current Portion of Leases	17.93	17.93	15.41	16	15.11	14.28
Current Income Taxes Payable	19.91	19.14	27.44	-	-	-
Current Unearned Revenue	334.03	147.37	61.78	186.51	138.89	17.8
Other Current Liabilities	876.53	880.07	654.14	408.73	173.14	167.4
Total Current Liabilities	1,847	1,725	1,407	1,057	695.81	562.23
Long-Term Leases	96.59	96.59	116.04	131.45	147.45	162.56
Long-Term Unearned Revenue	12.06	12.06	10.99	14.01	10.9	13.42
Pension & Post-Retirement Benefits	140.49	128.45	157.34	163.2	169.9	219.49
Long-Term Deferred Tax Liabilities	519.73	519.29	535.71	481.89	481.16	394.23
Total Liabilities	2,616	2,482	2,227	1,848	1,505	1,352
Common Stock	446.9	446.9	372.41	372.41	372.41	372.41
Additional Paid-In Capital	916.8	916.8	0.66	0.66	0.66	0.66
Retained Earnings	1,082	802.18	1,735	1,568	1,623	1,655
Comprehensive Income & Other	4,078	4,078	4,055	3,392	3,389	2,557
Total Common Equity	6,524	6,244	6,164	5,334	5,385	4,586
Minority Interest	5.03	5.03	5.09	4.43	4.61	5.76
Shareholders' Equity	6,529	6,249	6,169	5,338	5,390	4,591
Total Liabilities & Equity	9,145	8,731	8,396	7,186	6,895	5,943
Total Debt	114.52	114.52	131.45	147.45	162.56	176.84
Net Cash (Debt)	1,669	1,470	1,107	643.52	399.02	303.21
Net Cash Growth	26.31%	32.81%	72.05%	61.27%	31.60%	-8.60%
Net Cash Per Share	3.74	3.29	2.48	1.44	0.89	0.68
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	578.7	290.4	275.53	193.5	261.99	229.22
Book Value Per Share	14.60	13.97	13.79	11.93	12.05	10.26
Tangible Book Value	6,476	6,196	6,116	5,286	5,337	4,536
Tangible Book Value Per Share	14.49	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 Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.