Centro Escolar University (PSE: CEU)

Centro Escolar University Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2021	FY 2020
Period Ending	Feb 29, 2024	May 31, 2023	May 31, 2022	May 31, 2021	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	1,561	790.97	561.59	480.05	510.86	349.59
Cash & Short-Term Investments	1,561	790.97	561.59	480.05	510.86	349.59
Cash Growth	85.64%	40.85%	16.99%	-6.03%	46.13%	11.69%
Accounts Receivable	629.72	295.68	228.38	177.15	295.54	287.54
Other Receivables	47.9	18.44	18.47	17.5	16.49	15.5
Receivables	677.62	314.11	246.85	194.65	312.02	303.04
Inventory	51.83	23.26	18.57	14.45	14.51	13.32
Prepaid Expenses	30.25	26.96	42.04	26.66	18.22	6.33
Other Current Assets	117.81	95.55	88.74	75.65	75.34	71.29
Total Current Assets	2,439	1,251	957.8	791.45	930.95	743.57
Property, Plant & Equipment	5,906	5,872	5,871	5,084	5,095	5,187
Long-Term Investments	0.09	0.09	0.14	0.09	0.09	0.08
Goodwill	47.61	47.61	47.61	47.61	47.61	47.61
Other Intangible Assets	-	-	0.85	1.92	2.1	0.06
Other Long-Term Assets	17.87	15.84	17.32	18.52	19.87	9.85
Total Assets	8,410	7,186	6,895	5,943	6,095	5,988
Accounts Payable	298.39	291.07	266.73	275.1	270.78	299.89
Accrued Expenses	158.05	145.88	101.93	87.65	90.88	64.75
Current Portion of Leases	16	16	15.11	14.28	14.14	13.36
Current Income Taxes Payable	-	-	-	-	0	8.49
Current Unearned Revenue	856	186.51	138.89	17.8	231.25	239.37
Other Current Liabilities	386.17	417.89	173.14	167.4	150.05	136.45
Total Current Liabilities	1,715	1,057	695.81	562.23	757.11	762.3
Long-Term Leases	131.45	131.45	147.45	162.56	165	179.14
Long-Term Unearned Revenue	14.01	14.01	10.9	13.42	13	11.11
Long-Term Deferred Tax Liabilities	481.89	481.89	481.16	394.23	395.57	410.25
Total Liabilities	2,522	1,848	1,505	1,352	1,557	1,554
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	2,118	1,568	1,623	1,655	1,614	1,461
Comprensive Income & Other	3,392	3,392	3,389	2,557	2,546	2,593
Total Common Equity	5,883	5,334	5,385	4,586	4,532	4,427
Minority Interest	4.43	4.43	4.61	5.76	5.63	6.9
Shareholders' Equity	5,888	5,338	5,390	4,591	4,538	4,434
Total Liabilities & Equity	8,410	7,186	6,895	5,943	6,095	5,988
Total Debt	147.45	147.45	162.56	176.84	179.14	192.5
Net Cash (Debt)	1,414	643.52	399.02	303.21	331.72	157.09
Net Cash Growth	108.39%	61.28%	31.60%	-8.59%	111.17%	-49.81%
Net Cash Per Share	3.80	1.73	1.07	0.81	0.89	0.42
Filing Date Shares Outstanding	372.41	372.41	372.41	372.41	372.41	372.41
Total Common Shares Outstanding	372.41	372.41	372.41	372.41	372.41	372.41
Working Capital	723.9	193.5	261.99	229.22	173.84	-18.73
Book Value Per Share	15.80	14.32	14.46	12.31	12.17	11.89
Tangible Book Value	5,836	5,286	5,337	4,536	4,483	4,380
Tangible Book Value Per Share	15.67	14.19	14.33	12.18	12.04	11.76
Land	4,359	4,359	4,359	3,488	3,488	3,488
Buildings	1,970	1,966	1,904	1,904	1,904	1,842
Machinery	1,132	1,042	1,000	992.29	988.5	991.58
Construction In Progress	66.89	66.89	66.89	61.23	57.58	106.65

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