# PERDOCEO EDUCATION CORP (PRDO) FY2026 Q2 Balance Sheet

- Company: PERDOCEO EDUCATION CORP (PRDO)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001193125-26-337926
- Page: https://plicit.ai/financials/prdo/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/prdo-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 1,334,491,000 US dollars
- **Current assets**: 802,632,000 US dollars
- **Non-current assets**: 531,859,000 US dollars
- **Liabilities (calculated)**: 301,082,000 US dollars
- **Current liabilities**: 171,074,000 US dollars
- **Non-current liabilities**: 130,008,000 US dollars
- **Equity**: 1,033,409,000 US dollars
- **Student receivables, gross**: 76,360,000 US dollars. Part of Student receivables, net, drawn as one net amount.
- **Allowance for credit losses**: negative 36,325,000 US dollars. Part of Student receivables, net, drawn as one net amount.
- **Student receivables, gross**: 9,315,000 US dollars. Part of Student receivables, net, drawn as one net amount.
- **Allowance for credit losses**: negative 4,307,000 US dollars. Part of Student receivables, net, drawn as one net amount.
- **Short-term investments**: 571,115,000 US dollars
- **Cash and cash equivalents, unrestricted**: 162,889,000 US dollars
- **Student receivables, net**: 40,035,000 US dollars
- **Prepaid expenses**: 18,450,000 US dollars
- **Receivables, other**: 6,513,000 US dollars
- **Inventories**: 2,586,000 US dollars
- **Restricted cash**: 820,000 US dollars
- **Other current assets**: 224,000 US dollars
- **Goodwill**: 265,697,000 US dollars
- **Property and equipment, net of accumulated depreciation of $94,689 and $86,908 as of June 30, 2026 and December 31, 2025, respectively**: 78,632,000 US dollars
- **Intangible assets, net of amortization of $53,137 and $44,786 as of June 30, 2026 and December 31,2025, respectively**: 69,594,000 US dollars
- **Deferred income tax assets, net**: 57,438,000 US dollars
- **Right of use asset, net - operating**: 39,745,000 US dollars
- **Other assets**: 8,044,000 US dollars
- **Right of use asset, net - finance**: 7,701,000 US dollars
- **Student receivables, net**: 5,008,000 US dollars
- **Deferred revenue**: 80,354,000 US dollars
- **Payroll and related benefits**: 28,144,000 US dollars
- **Other**: 20,391,000 US dollars
- **Accounts payable**: 17,310,000 US dollars
- **Lease liabilities-operating**: 8,514,000 US dollars
- **Advertising and marketing costs**: 7,085,000 US dollars
- **Lease liabilities-finance**: 5,711,000 US dollars
- **Income taxes**: 3,565,000 US dollars
- **Sale lease-back financing**: 57,178,000 US dollars
- **Lease liabilities-operating**: 39,194,000 US dollars
- **Other liabilities**: 30,460,000 US dollars
- **Lease liabilities-finance**: 3,176,000 US dollars
- **Retained earnings**: 801,038,000 US dollars
- **Additional paid-in capital**: 727,470,000 US dollars
- **Common stock, $0.01 par value; 300,000,000 shares authorized; 92,899,239 and 92,072,703 shares issued, 62,577,055 and 62,478,373 shares outstanding as of June 30, 2026 and December 31, 2025, respectively**: 929,000 US dollars
- **Treasury stock, at cost; 30,322,184 and 29,594,330 shares as of June 30, 2026 and December 31, 2025, respectively**: negative 493,744,000 US dollars
- **Accumulated other comprehensive (loss) income**: negative 2,284,000 US dollars
- **Gross equity (calculated)**: 1,529,437,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.