PERDOCEO EDUCATION CORP (PRDO) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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PERDOCEO EDUCATION CORP cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $101,922,000.00Depreciation and amortization expense → Operating adjustments reconciliation: $18,691,000.00Bad debt expense → Operating adjustments reconciliation: $10,577,000.00Changes in operating assets and liabilities → Operating adjustments reconciliation: $6,680,000.00Compensation expense related to share-based awards → Operating adjustments reconciliation: $6,148,000.00Operating adjustments reconciliation → Net cash from operating activities: $42,096,000.00Sales of available-for-sale investments → investing reconciliation: $132,426,000.00Net cash used in investing activities → investing reconciliation: $65,750,000.00investing reconciliation → Purchases of available-for-sale investments: $194,890,000.00investing reconciliation → Purchases of property and equipment: $3,286,000.00Net cash used in financing activities → financing reconciliation: $46,839,000.00Issuance of common stock → financing reconciliation: $756,000.00financing reconciliation → Payments of cash dividends and dividend equivalents: $19,701,000.00financing reconciliation → Purchase of treasury stock: $14,976,000.00financing reconciliation → Payments of employee tax associated with stock compensation: $10,250,000.00financing reconciliation → Principal payments for finance lease: $2,668,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $132,280,000.00Net cash from operating activities → Cash sources and uses: $144,018,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $163,709,000.00Cash sources and uses → Net cash used in investing activities: $65,750,000.00Cash sources and uses → Net cash used in financing activities: $46,839,000.00Net income: $101,922,000.00Net income+$101.92 MDepreciation and amortization expense: $18,691,000.00Depreciation & amortization+$18.69 MBad debt expense: $10,577,000.00Credit loss provision+$10.58 MCompensation expense related to share-based awards: $6,148,000.00Stock-based compensation+$6.15 MChanges in operating assets and liabilities: $6,680,000.00Operating capital changes+$6.68 MNet cash from operating activities: $144,018,000.00Operating cash+$144.02 MOperating adjustments reconciliation: $42,096,000.00Issuance of common stock: $756,000.00Common stock issued+$756.00 KPurchase of treasury stock: -$14,976,000.00Common stock repurchases−$14.98 MPayments of employee tax associated with stock compensation: -$10,250,000.00Stock-award tax withholding−$10.25 MPayments of cash dividends and dividend equivalents: -$19,701,000.00Dividends & equivalents paid−$19.70 MPrincipal payments for finance lease: -$2,668,000.00Finance lease payments−$2.67 MNet cash used in financing activities: -$46,839,000.00. Cash required to fund net payments.Financing cash−$46.84 Mfinancing reconciliation: $47,595,000.00Purchases of available-for-sale investments: -$194,890,000.00AFS securities purchases−$194.89 MSales of available-for-sale investments: $132,426,000.00AFS securities sales+$132.43 MPurchases of property and equipment: -$3,286,000.00Capital improvements−$3.29 MNet cash used in investing activities: -$65,750,000.00. Cash required to fund net payments.Investing cash−$65.75 Minvesting reconciliation: $198,176,000.00Cash sources and uses: $276,298,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $132,280,000.00Beginning cash$132.28 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $163,709,000.00Ending cash$163.71 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flowNot availableCash flow / Net income1.41×Operating cash flow ÷ net incomeNet cash change+$31.43 MEnding cash − beginning cash
Chart details

PERDOCEO EDUCATION CORP cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
132,280,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
144,018,000 US dollars. Net cash provided.
Net income
101,922,000 US dollars
Depreciation and amortization expense
18,691,000 US dollars
Bad debt expense
10,577,000 US dollars
Compensation expense related to share-based awards
6,148,000 US dollars
Changes in operating assets and liabilities
6,680,000 US dollars
Investing activities
negative 65,750,000 US dollars. Net cash used.
Purchases of available-for-sale investments
negative 194,890,000 US dollars
Sales of available-for-sale investments
132,426,000 US dollars
Purchases of property and equipment
negative 3,286,000 US dollars
Financing activities
negative 46,839,000 US dollars. Net cash used.
Issuance of common stock
756,000 US dollars
Purchase of treasury stock
negative 14,976,000 US dollars
Payments of employee tax associated with stock compensation
negative 10,250,000 US dollars
Payments of cash dividends and dividend equivalents
negative 19,701,000 US dollars
Principal payments for finance lease
negative 2,668,000 US dollars
Operating adjustment reconciliation
42,096,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
47,595,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
198,176,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
163,709,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
276,298,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
31,429,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.41×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $42.10M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
PERDOCEO EDUCATION CORP (PRDO) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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