Centro Escolar University (PSE:CEU)

Centro Escolar University Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug 31, 2026	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Cash & Equivalents	721.78	1,114	1,114	788.63	790.97	561.59
Short-Term Investments	46.85	372.91	470.72	450	-	-
Cash & Short-Term Investments	768.63	1,487	1,585	1,239	790.97	561.59
Cash Growth	-51.50%	-6.20%	27.96%	56.59%	40.85%	16.98%
Accounts Receivable	616.88	253.08	237.33	260.38	295.68	228.38
Other Receivables	50.09	25.9	31.13	21.33	18.44	18.47
Receivables	666.97	278.98	268.46	281.71	314.11	246.85
Inventory	152.87	126.97	122.15	126.87	84.68	18.57
Prepaid Expenses	22.68	13.8	8.82	7.21	-	42.04
Other Current Assets	21.13	29.08	31.36	27.85	61.09	88.74
Total Current Assets	1,632	1,936	2,016	1,682	1,251	957.8
Property, Plant & Equipment	7,884	7,348	6,649	6,646	5,872	5,871
Long-Term Investments	0.08	0.08	0.09	0.11	0.09	0.14
Goodwill	47.61	47.61	47.61	47.61	47.61	47.61
Other Intangible Assets	-	-	-	-	-	0.85
Other Long-Term Assets	17.9	17.9	18.16	19.85	15.84	17.32
Total Assets	9,582	9,349	8,731	8,396	7,186	6,895

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug 31, 2026	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Accounts Payable	424.4	422.62	392.18	332.15	324.2	266.73
Accrued Expenses	283.63	283.54	268.65	315.81	121.91	101.93
Current Portion of Leases	18.98	18.98	17.93	15.41	16	15.11
Current Income Taxes Payable	1.38	0.91	19.14	27.44	-	-
Current Unearned Revenue	958.8	148.05	147.37	61.78	186.51	138.89
Other Current Liabilities	171.39	711.62	880.07	654.14	408.73	173.14
Total Current Liabilities	1,859	1,586	1,725	1,407	1,057	695.81
Long-Term Leases	77.61	77.61	96.59	116.04	131.45	147.45
Long-Term Unearned Revenue	11.76	11.76	12.06	10.99	14.01	10.9
Pension & Post-Retirement Benefits	53.06	49.13	128.45	157.34	163.2	169.9
Long-Term Deferred Tax Liabilities	594.87	594.87	519.29	535.71	481.89	481.16
Total Liabilities	2,596	2,319	2,482	2,227	1,848	1,505

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug 31, 2026	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Common Stock	446.9	446.9	446.9	372.41	372.41	372.41
Additional Paid-In Capital	916.8	916.8	916.8	0.66	0.66	0.66
Retained Earnings	857.76	901.05	802.18	1,735	1,568	1,623
Comprehensive Income & Other	4,760	4,760	4,078	4,055	3,392	3,389
Total Common Equity	6,982	7,025	6,244	6,164	5,334	5,385
Minority Interest	4.89	4.89	5.03	5.09	4.43	4.61
Shareholders' Equity	6,986	7,030	6,249	6,169	5,338	5,390
Total Liabilities & Equity	9,582	9,349	8,731	8,396	7,186	6,895

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug 31, 2026	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Total Debt	96.59	96.59	114.52	131.45	147.45	162.56
Net Cash (Debt)	672.04	1,390	1,470	1,107	643.52	399.02
Net Cash Growth	-54.30%	-5.46%	32.81%	72.05%	61.27%	31.60%
Net Cash Per Share	1.50	3.11	3.29	2.48	1.44	0.89
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	-226.3	349.81	290.4	275.53	193.5	261.99
Book Value Per Share	15.62	15.72	13.97	13.79	11.93	12.05
Tangible Book Value	6,934	6,977	6,196	6,116	5,286	5,337
Tangible Book Value Per Share	15.52	15.61	13.86	13.69	11.83	11.94
Land	6,333	5,801	5,095	5,095	4,359	4,359
Buildings	2,064	2,056	2,037	2,020	1,966	1,904
Machinery	1,358	1,333	1,239	1,148	1,042	1,000
Construction In Progress	-	-	-	13.52	66.89	66.89

Data Source: S&P Global Market Intelligence Last updated: Oct 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 26, 2026

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