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	Feb '26 Feb 28, 2026	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	1,644	1,114	788.63	790.97	561.59	480.05
Short-Term Investments	478.49	470.72	450	-	-	-
Cash & Short-Term Investments	2,122	1,585	1,239	790.97	561.59	480.05
Cash Growth	19.14%	27.96%	56.59%	40.85%	16.98%	-6.03%
Accounts Receivable	605.99	237.33	260.38	295.68	228.38	177.15
Other Receivables	105.01	31.13	21.33	18.44	18.47	17.5
Receivables	710.99	268.46	281.71	314.11	246.85	194.65
Inventory	174.79	122.15	126.87	84.68	18.57	14.45
Prepaid Expenses	33.07	8.82	7.21	-	42.04	26.66
Other Current Assets	32.35	31.36	27.85	61.09	88.74	75.65
Total Current Assets	3,073	2,016	1,682	1,251	957.8	791.45
Property, Plant & Equipment	6,680	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	19.29	18.16	19.85	15.84	17.32	18.52
Total Assets	9,821	8,731	8,396	7,186	6,895	5,943
Accounts Payable	469.38	392.18	332.15	324.2	266.73	275.1
Accrued Expenses	227.91	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	19.14	19.14	27.44	-	-	-
Current Unearned Revenue	729.06	147.37	61.78	186.51	138.89	17.8
Other Current Liabilities	828.66	880.07	654.14	408.73	173.14	167.4
Total Current Liabilities	2,292	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	114.33	128.45	157.34	163.2	169.9	219.49
Long-Term Deferred Tax Liabilities	519.29	519.29	535.71	481.89	481.16	394.23
Total Liabilities	3,034	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	1,340	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	6,781	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	6,786	6,249	6,169	5,338	5,390	4,591
Total Liabilities & Equity	9,821	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)	2,008	1,470	1,107	643.52	399.02	303.21
Net Cash Growth	21.69%	32.81%	72.05%	61.27%	31.60%	-8.60%
Net Cash Per Share	4.49	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	781.34	290.4	275.53	193.5	261.99	229.22
Book Value Per Share	15.17	13.97	13.79	11.93	12.05	10.26
Tangible Book Value	6,734	6,196	6,116	5,286	5,337	4,536
Tangible Book Value Per Share	15.07	13.86	13.69	11.83	11.94	10.15
Land	5,095	5,095	5,095	4,359	4,359	3,488
Buildings	2,059	2,037	2,020	1,966	1,904	1,904
Machinery	1,321	1,239	1,148	1,042	1,000	992.29
Construction In Progress	-	-	13.52	66.89	66.89	61.23

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