Centro Escolar University (PSE:CEU)

Centro Escolar University Cash Flow Statement

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
Net Income	683.09	613.86	392.65	116.47	248.38
Depreciation & Amortization	146.9	102.78	122.13	102.51	114.32
Loss (Gain) From Sale of Assets	0	0.66	0.08	0	-
Provision & Write-off of Bad Debts	27.44	40.82	17.93	11.86	-
Other Operating Activities	-24.5	19.89	6.06	10.63	35.63
Change in Accounts Receivable	-5.71	-2.11	-78.22	-71.35	707.32
Change in Inventory	-3.41	-8.66	-4.69	-4.13	0.39
Change in Accounts Payable	28.38	82.95	122.89	88.76	-631.45
Change in Unearned Revenue	95.48	-8.59	11.25	33.1	-533.73
Change in Other Net Operating Assets	-0.19	-24.7	0.18	-20.77	-51.77
Operating Cash Flow	947.48	816.9	590.25	267.08	-110.91
Operating Cash Flow Growth	15.98%	38.40%	121.00%	-	-
Capital Expenditures	-151.02	-141.38	-121.87	-17.87	-47.61
Investment in Securities	-20.72	-450	-	-	-
Other Investing Activities	-	-	-	0.01	0.91
Investing Cash Flow	-171.75	-591.38	-121.87	-17.87	-46.7
Long-Term Debt Repaid	-24	-24	-24	-24	-
Total Debt Repaid	-24	-24	-24	-24	-24
Net Debt Issued (Repaid)	-24	-24	-24	-24	-24
Common Dividends Paid	-426.74	-203.95	-219	-144.35	-2.39
Financing Cash Flow	-450.74	-227.95	-243	-168.35	-26.39
Foreign Exchange Rate Adjustments	0.6	0.08	4	0.68	-0.87
Net Cash Flow	325.59	-2.35	229.39	81.54	-184.87
Free Cash Flow	796.46	675.52	468.38	249.2	-158.52
Free Cash Flow Growth	17.90%	44.22%	87.95%	-	-
Free Cash Flow Margin	32.58%	27.99%	24.77%	19.07%	-13.11%
Free Cash Flow Per Share	1.78	1.51	1.05	0.56	-0.35
Cash Interest Paid	-	-	-	1.83	-
Cash Income Tax Paid	92.65	43.92	0.86	4.26	0.12
Levered Free Cash Flow	755.88	729.4	536.09	204.11	-
Unlevered Free Cash Flow	760.29	734.4	541.65	211.34	-
Change in Working Capital	114.55	38.89	51.4	25.61	-509.24

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