Press Release: Phoenix Education Partners, Inc. Reports Second Quarter Fiscal Year 2026 Results

Dow Jones
Apr 08

Advancing student success through flexible, career-relevant education

PHOENIX--(BUSINESS WIRE)--April 07, 2026-- 

Phoenix Education Partners, Inc. $(PXED)$ (the "Company" or "Phoenix Education Partners"), the parent company of The University of Phoenix, Inc. (the "University"), today reported financial results for the three months ended February 28, 2026, with second quarter revenue of $222.5 million.

"At the University, we remain focused on helping students develop skills that translate directly into their careers. We are proud to have issued more than one million digital badges representing verified skills to our students and alumni," said Chris Lynne, Chief Executive Officer of Phoenix Education Partners and President of the University of Phoenix. "During the quarter, our teams continued to enhance the student experience, expand employer partnerships, and invest in capabilities that support high-quality, affordable programs. Our commitment to strong student outcomes was reflected in the Encoura + Ruffalo Noel Levitz Priorities Survey for Online Learners (PSOL)--a national survey of 150 institutions and approximately 90,000 learners--where the University performed above national averages across all 26 measured attributes, including exceeding the benchmark for overall satisfaction."

Second Quarter 2026 Results of Operations

Phoenix Education Partners reported net revenue for second quarter 2026 of $222.5 million, compared to $223.4 million for second quarter 2025. In second quarter 2026, the University's Average Total Degreed Enrollment(1) was 82,600, compared to 81,100 for second quarter 2025. Net income attributable to Phoenix Education Partners for second quarter 2026 was $10.8 million, or $0.28 diluted earnings per share, compared to $16.1 million, or $0.43 diluted earnings per share, for second quarter 2025. The decrease in net income attributable to Phoenix Education Partners was primarily due to share-based compensation resulting from our initial public offering ("IPO") (see sections "Initial Public Offering" and "Reconciliation of GAAP Financial Information to Non-GAAP Financial Information" for additional information).

Adjusted EBITDA was $34.8 million for second quarter 2026, compared to $32.3 million for second quarter 2025, and adjusted diluted earnings per share was $0.58 for the second quarter 2026, compared to $0.56 for second quarter 2025.(2)

First Six Months of 2026 Results of Operations

Phoenix Education Partners reported net revenue for the first six months of 2026 of $484.5 million, compared to $478.1 million for the first six months of 2025. In the first six months of 2026, the University's Average Total Degreed Enrollment was 84,100, compared to 81,700 for the first six months of 2025. Net income attributable to Phoenix Education Partners for the first six months of 2026 was $26.2 million, or $0.68 diluted earnings per share, compared to $62.5 million, or $1.66 diluted earnings per share, for the first six months of 2025. The decrease in net income attributable to Phoenix Education Partners was primarily due to share-based compensation resulting from our IPO (see sections "Initial Public Offering" and "Reconciliation of GAAP Financial Information to Non-GAAP Financial Information" for additional information).

Adjusted EBITDA was $110.0 million for the first six months of 2026, compared to $102.4 million for the first six months of 2025, and adjusted diluted earnings per share was $1.97 for the first six months of 2026, compared to $1.92 for the first six months of 2025.(2)

Common Stock Cash Dividend

During second quarter 2026, the Company paid a regular common stock cash dividend of $0.21 per share. Today, the Company is announcing that its Board of Directors approved a regular, common stock cash dividend of $0.21 per share to be paid on May 22, 2026 to stockholders of record and holders of certain share-based awards as of April 29, 2026.

Share Repurchase Program

The Company announced today that its Board of Directors has adopted a share repurchase program of up to an aggregate amount of $50 million of our common stock. Repurchases under the program may be made from time to time through open market purchases, privately negotiated purchases or other acquisitions of shares of the Company's common stock, including pursuant to Rule 10b5-1 or Rule 10b-18 of the Securities Exchange Act of 1934, as amended.

Balance Sheet, Cash Flow and Liquidity

As of February 28, 2026, the Company's cash and cash equivalents (including restricted cash and cash equivalents) and marketable securities (including current and noncurrent marketable securities) totaled $252.1 million, compared to $194.8 million as of August 31, 2025. The increase was primarily attributable to $80.0 million of cash generated by operating activities, which was partially offset by $10.1 million of capital expenditures and cash paid for dividends.

On November 13, 2025, the Company entered into a senior secured revolving credit facility in an aggregate principal amount of $100.0 million that is available as a source of liquidity for Phoenix Education Partners and its subsidiaries and matures on November 13, 2030. As of February 28, 2026, the Company had no outstanding debt under the credit facility or otherwise.

Initial Public Offering

On October 10, 2025, Phoenix Education Partners completed an IPO of 4.9 million shares of common stock at a price of $32.00 per share, which included 0.6 million shares sold to the underwriters pursuant to their option to purchase additional shares. The shares were offered by certain of the Company's existing shareholders and, accordingly, the Company did not receive any proceeds from the sale of shares associated with the offering. In connection with the IPO, on October 7, 2025, AP VIII Queso Holdings, L.P. converted into a Delaware corporation pursuant to a statutory conversion and changed its name to Phoenix Education Partners, Inc.

As reflected in the financial tables of this press release, we have applied retrospective presentation to our earnings per share for all periods presented such that weighted average shares outstanding reflects certain equity conversions resulting from the IPO.

Business Outlook

For fiscal year 2026, the Company expects net revenue to be in the range of $1,025.0 million to $1,035.0 million. Adjusted EBITDA for the same period is expected to range between $244.0 million and $249.0 million.

Conference Call Information

Phoenix Education Partners will host a conference call to discuss its financial results for the second quarter fiscal year 2026, today at 5:00 p.m. Eastern Time. The call can be accessed by webcast on the Phoenix Education Partners website at www.phoenixeducationpartners.com. Please register in the Investor Relations section of the site 15 minutes prior to the call. The call can also be accessed by dialing (800) 715-9871 (domestic) or +1 (646) 307-1963 (toll), using conference ID: 8113013. The webcast will be archived for 30 days and the call replay for seven days. To access the replay, dial (800) 770-2030 (domestic) or +1 (609) 800-9909 (toll), using conference ID: 8113013, or visit the Investor Relations Section of the Phoenix Education Partners website.

About Phoenix Education Partners, Inc.

Phoenix Education Partners, Inc. is the parent company of The University of Phoenix, Inc., a pioneer in online education for working adults. Founded in 1976, The University of Phoenix provides access to higher education opportunities that enable students to develop the knowledge and skills necessary to achieve their professional goals, improve the performance of their organizations and provide leadership and service to their communities.

Use of Non-GAAP Financial Information

The Company's non-GAAP financial measures are intended to supplement, but not be a substitute for, financial measures prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). Management uses, and chooses to disclose to investors, these non-GAAP financial measures because: (i) such measures provide an additional analytical tool to clarify the Company's results from operations and help to identify underlying trends in its results of operations; (ii) as to the non-GAAP earnings measures, such measures help compare the Company's performance on a consistent basis across time periods; and (iii) these non-GAAP measures are employed by the Company's management in its own evaluation of performance and are utilized in financial and operational decision-making processes, such as budgeting and forecasting. Exclusion of items in the non-GAAP presentation should not be construed as an inference that these items are unusual, infrequent or non-recurring. Other companies, including other companies in the education industry, may calculate non-GAAP financial measures differently, limiting their usefulness as a comparative measure across companies.

Adjusted net income attributable to Phoenix Education Partners, Inc. We define adjusted net income attributable to Phoenix Education Partners, Inc. as net income attributable to Phoenix Education Partners, Inc., adjusted to eliminate the impact of restructuring lease expense (credit), net, strategic alternatives expense, cybersecurity incident expense, impairment charges and asset disposal losses, litigation charges and regulatory expense, non-cash share-based compensation expense, certain tax effects and other items.(3)

Adjusted EBITDA. We define adjusted EBITDA as net income attributable to Phoenix Education Partners, Inc., adjusted to eliminate the impact of restructuring lease expense (credit), net, strategic alternatives expense, cybersecurity incident expense, impairment charges and asset disposal losses, litigation charges and regulatory expense, non-cash share-based compensation expense, depreciation and amortization, interest income, net of interest expense, provision for income taxes and certain other items.(3)

Adjusted earnings per share. We define adjusted earnings per share as adjusted net income attributable to Phoenix Education Partners, Inc. divided by basic or diluted shares, as applicable, used in computing earnings per share.

Adjusted EBITDA margin. We define adjusted EBITDA margin as adjusted EBITDA divided by net revenue, expressed as a percentage.

Included in the sections that follow are reconciliations between the non-GAAP financial measures and the most directly comparable GAAP measures.

With respect to Adjusted EBITDA for 2026, we are not able to reconcile this forward-looking non-GAAP financial measure to the most directly comparable GAAP measure without unreasonable efforts because we are unable to predict the ultimate outcome of certain items, including but not limited to potential expenses associated with our cybersecurity incident and our provision for income taxes, which could have a significant impact on our future GAAP results.

Forward-Looking Statements

This press release contains, and oral statements made from time to time by representatives of the Company may contain, forward-looking statements within the meaning of the U.S. Private Securities Litigation Reform Act of 1995, which involve risks and uncertainties. These forward-looking statements are generally identified by the use of forward-looking terminology, including the terms "anticipate," "believe, " "continue," "could," "estimate," "expect," "forecast," "intend," "likely," "may," "outlook," "plan," "possible," "potential," "predict," "project," "should," "target," "will," "would" and, in each case, their negative or other various or comparable terminology. All statements other than statements of historical facts contained in this press release, including statements regarding our strategy, future operations, future financial position, future revenue, projected costs, prospects, plans, objectives of management, and expected market growth are forward-looking statements. The forward-looking statements could relate to the following, among other things: our strategy, outlook and growth prospects; our operational and financial targets and dividend policy; general economic trends and trends in the industry and markets; and the competitive environment in which we operate.

These statements involve known and unknown risks, uncertainties and other important factors that may cause our actual results, performance, or achievements to be materially different from any future results, performance, or achievements expressed or implied by the forward-looking statements. Important factors that could cause our results to vary from expectations include, but are not limited to: our ability to comply with the extensive regulatory requirements for our business, and the impact of a failure to comply with applicable regulations or regulatory requirements, standards or policies, which could subject us to significant monetary liabilities, fines and penalties, including loss of or limitations upon access to U.S. federal student loans, grants and military program benefits for our students, and otherwise have a material adverse impact on our business; shifts in higher education policy at the federal and state levels; our ability to maintain our institutional accreditation and our eligibility to participate in Title IV programs; our ability to enroll and retain students, including the impact of changes to internet search due to artificial intelligence; our ability to adapt to changing market needs or new technologies; our ability to maintain existing, and develop additional, business-to-business, or B2B, relationships with employers; our ability to attract or retain a qualified senior management team and qualified faculty members; the impact of compliance reviews, claims, or litigation that government agencies, regulatory agencies, and third parties may conduct, bring or initiate against us based on alleged violations of the extensive regulatory requirements applicable to us; our ability to establish, maintain, protect and enforce our intellectual property and proprietary rights and prevent third parties from making unauthorized use of such rights; liability associated with any failure to comply with data privacy and data security laws and the unauthorized access, duplication, distribution or other use of confidential or personal information, including liability and costs associated with the cybersecurity incident we identified in November 2025; additional tax liabilities; our ability to pay dividends on our common stock or the timing or amount of any such dividends; and other risk factors identified in the Company's Annual Report on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K.

These forward-looking statements are based on assumptions and subject to risks and uncertainties. Given these uncertainties, undue reliance should not be placed on these forward-looking statements. These forward-looking statements represent our estimates and assumptions only as of the date of this press release and, except as required by law, we undertake no obligation to update or review publicly any forward-looking statements, whether as a result of new information, future events or otherwise after the date of this press release. We anticipate that subsequent events and developments will cause our views to change. This press release should be read completely and with the understanding that our actual future results may be materially different from what we expect. Our forward-looking statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, joint ventures, or investments we may undertake. We qualify all of our forward-looking statements by these cautionary statements.

 
____________________ 
(1) "Average Total Degreed Enrollment" represents the aggregate of monthly 
Total Degreed Enrollment during a specified period divided by the number of 
months in the period. We define "Total Degreed Enrollment" as the number of 
confirmed students (both new and continuing) enrolled in credit-bearing 
courses who post attendance at least one time during a calendar month (even if 
they withdraw later in the same month), excluding students who graduated as of 
the end of such month. (2) Adjusted EBITDA and adjusted earnings per share are 
non-GAAP measures. For more information on non-GAAP measures used in this 
press release and a reconciliation of our GAAP information to our non-GAAP 
information, refer to the sections titled "Use of Non-GAAP Financial 
Information" and "Reconciliation of GAAP Financial Information to Non-GAAP 
Financial Information." (3) During our first quarter of 2026, we changed our 
definition of this measure to start with "Net income attributable to Phoenix 
Education Partners, Inc." instead of "Net income" and began excluding expenses 
incurred related to our cybersecurity incident, which we do not believe are 
representative of our ongoing operations. We have retrospectively changed this 
measure for all periods presented to conform with our new definition. 
 
 
        PHOENIX EDUCATION PARTNERS, INC. AND SUBSIDIARIES 
           Condensed Consolidated Statements of Income 
                           (Unaudited) 
 
                      Three Months Ended      Six Months Ended 
                         February 28,           February 28, 
                     --------------------  ---------------------- 
(In thousands, 
except per share 
data)                  2026       2025       2026        2025 
                     ---------  ---------  ---------  ----------- 
Net revenue          $222,461   $223,406   $484,488   $478,098 
Costs and 
expenses: 
   Instructional 
    and support       105,242    107,210    220,490    215,333 
   General and 
    administrative     98,105     90,428    204,662    172,383 
   Strategic 
    alternatives, 
    restructuring 
    and other           5,108      6,103     19,736     11,049 
                      -------    -------    -------    ------- 
Total costs and 
 expenses             208,455    203,741    444,888    398,765 
                      -------    -------    -------    ------- 
Operating income       14,006     19,665     39,600     79,333 
Interest income         1,776      2,198      3,537      6,056 
Interest expense         (550)      (111)      (765)      (225) 
                      -------    -------    -------    ------- 
Income before 
 income taxes          15,232     21,752     42,372     85,164 
Provision for 
 income taxes           4,763      5,648     16,425     21,942 
                      -------    -------    -------    ------- 
Net income             10,469     16,104     25,947     63,222 
Net loss (income) 
 attributable to 
 noncontrolling 
 interests                311         21        287       (681) 
                      -------    -------    -------    ------- 
Net income 
 attributable to 
 Phoenix Education 
 Partners, Inc.      $ 10,780   $ 16,125   $ 26,234   $ 62,541 
                      =======    =======    =======    ======= 
Earnings per 
share:(1) 
   Basic             $   0.30   $   0.45   $   0.73   $   1.76 
   Diluted           $   0.28   $   0.43   $   0.68   $   1.66 
Shares used in 
computing earnings 
per share: 
   Basic               35,778     35,560     35,714     35,532 
   Diluted             38,888     37,898     38,744     37,764 
 
 
____________________ 
  (1)    As described in the Company's Annual Report on Form 10-K for fiscal 
         year 2025, earnings per share for all periods presented in the 
         Company's financial statements are retrospectively presented such 
         that weighted average shares outstanding reflects conversions 
         resulting from the IPO. 
 
 
            PHOENIX EDUCATION PARTNERS, INC. AND SUBSIDIARIES 
                  Condensed Consolidated Balance Sheets 
                                (Unaudited) 
 
                                                   As of 
                                  ---------------------------------------- 
($ in thousands)                   February 28, 2026     August 31, 2025 
                                  -------------------  ------------------- 
ASSETS 
Current assets: 
   Cash and cash equivalents      $           194,597  $        136,504 
   Restricted cash and cash 
    equivalents                                36,752            36,497 
   Marketable securities                        6,770             9,005 
   Accounts receivable, net                    35,015            58,957 
   Prepaid income taxes                        14,956             3,160 
   Other current assets                        29,362            21,827 
                                  ---  --------------      ------------ 
Total current assets                          317,452           265,950 
Marketable securities                          13,951            12,803 
Property and equipment, net                    38,510            38,846 
Goodwill                                        3,732             3,732 
Intangible assets, net                         86,019            87,294 
Operating lease right-of-use 
 assets, net                                   38,335            41,920 
Deferred income taxes, net                     23,413            20,566 
Other assets                                   24,982            22,451 
                                  ---  --------------      ------------ 
Total assets                      $           546,394  $        493,562 
                                  ===  ==============      ============ 
LIABILITIES AND EQUITY 
Current liabilities: 
   Accounts payable               $            30,521  $         25,696 
   Accrued compensation and 
    benefits                                   28,033            28,534 
   Student deposits                             9,928            11,049 
   Deferred revenue                            38,120            37,210 
   Current operating lease 
    liabilities                                 9,541             8,948 
   Other current liabilities                   41,591            50,608 
                                  ---  --------------      ------------ 
Total current liabilities                     157,734           162,045 
Long-term operating lease 
 liabilities                                   58,798            64,352 
Other long-term liabilities                    36,298            27,110 
                                  ---  --------------      ------------ 
Total liabilities                             252,830           253,507 
Commitments and contingencies 
Equity: 
   General partner                                 --                -- 
   Limited partners                                --           246,735 
   Preferred Stock                                 --                -- 
   Common Stock                                   358                -- 
   Additional paid-in capital                 272,814                -- 
   Retained earnings                           17,889                -- 
   Accumulated other 
    comprehensive income, net                      65                39 
                                  ---  --------------      ------------ 
Total Phoenix Education 
 Partners, Inc. equity                        291,126           246,774 
Noncontrolling interests                        2,438            (6,719) 
                                  ---  --------------      ------------ 
Total equity                                  293,564           240,055 
                                  ---  --------------      ------------ 
Total liabilities and equity      $           546,394  $        493,562 
                                  ===  ==============      ============ 
 
 
         PHOENIX EDUCATION PARTNERS, INC. AND SUBSIDIARIES 
          Condensed Consolidated Statements of Cash Flows 
                             (Unaudited) 
 
                                                Six Months Ended 
                                                   February 28, 
                                             ----------------------- 
($ in thousands)                               2026         2025 
                                             ---------  ------------ 
Operating activities: 
   Net income                                $ 25,947   $  63,222 
   Adjustments to reconcile net income to 
   net cash provided by operating 
   activities: 
      Share-based compensation                 39,166       1,263 
      Depreciation and amortization            11,205      10,814 
      Non-cash lease expense                    3,585       3,594 
      Impairment charges and asset disposal 
       losses                                     520          84 
      Provision for credit losses on 
       accounts receivable                     16,075      23,354 
      Deferred income taxes                     7,811      12,840 
      Changes in assets and liabilities, 
      excluding the impact of 
      acquisition: 
          Accounts receivable                   7,867     (12,954) 
          Prepaid income taxes                (11,796)     (4,403) 
          Other assets                        (10,083)       (629) 
          Accounts payable                      4,825      (7,683) 
          Accrued compensation and benefits      (501)     (6,059) 
          Student deposits                     (1,121)    (52,893) 
          Deferred revenue                        910       2,996 
          Operating lease liabilities          (4,961)     (6,154) 
          Other liabilities                    (9,495)     (5,243) 
                                              -------    -------- 
Net cash provided by operating activities      79,954      22,149 
Investing activities: 
   Purchases of property and equipment        (10,085)    (10,892) 
   Purchases of marketable securities         (10,066)    (11,082) 
   Sales of marketable securities                  --       8,475 
   Maturities of marketable securities         11,204       2,650 
   Acquisition, net of cash acquired               --      (1,982) 
   Other investing activities                     (46)        (35) 
                                              -------    -------- 
Net cash used in investing activities          (8,993)    (12,866) 
Financing activities: 
   Payments of dividend and dividend 
    equivalents                                (9,066)         -- 
   Payroll taxes paid on share-based awards    (3,547)       (774) 
   Payments of dividend and dividend 
    equivalents to noncontrolling 
    interests                                      --     (13,961) 
   Capital distributions to limited 
    partners                                       --    (134,001) 
                                              -------    -------- 
Net cash used in financing activities         (12,613)   (148,736) 
                                              -------    -------- 
Net change in cash and restricted cash         58,348    (139,453) 
Cash and restricted cash, beginning of 
 period                                       173,001     356,170 
                                              -------    -------- 
Cash and restricted cash, end of period      $231,349   $ 216,717 
                                              =======    ======== 
Supplemental disclosure information: 
   Income tax payments, net                  $ 20,410   $  10,812 
   Noncontrolling interest issued in 
    business combination                     $     --   $   4,147 
 
 
      PHOENIX EDUCATION PARTNERS, INC. AND SUBSIDIARIES 
   Reconciliation of GAAP Financial Information to Non-GAAP 
              Financial Information (Unaudited) 
 
                      Three Months Ended    Six Months Ended 
                         February 28,         February 28, 
                      ------------------  -------------------- 
($ in thousands, 
except per share 
data)                   2026      2025      2026       2025 
                      --------  --------  --------  ---------- 
Net income 
 attributable to 
 Phoenix Education 
 Partners, Inc.       $10,780   $16,125   $26,234   $62,541 
Special items and 
share-based 
compensation: 
   Restructuring 
    lease expense 
    (credit), 
    net(a)              1,585      (311)    3,605     1,716 
   Strategic 
    alternatives 
    expense(b)            356     4,124     5,277     4,999 
   Cybersecurity 
    incident 
    expense(c)            329        --     4,829        -- 
   Impairment 
    charges and 
    asset disposal 
    losses(d)             500        50       520        84 
   Litigation 
    charges and 
    regulatory 
    expense(e)          1,203     1,480     2,406     2,685 
   Non-cash 
    share-based 
    compensation 
    expense(f)          9,667       617    39,166     1,263 
   Other(g)             1,135     1,036     3,099     2,231 
   Income tax 
    effects of 
    special items 
    and share-based 
    compensation(h)    (2,942)   (1,725)   (8,875)   (3,193) 
                       ------    ------    ------    ------ 
Adjusted net income 
 attributable to 
 Phoenix Education 
 Partners, Inc.       $22,613   $21,396   $76,261   $72,326 
                       ======    ======    ======    ====== 
Earnings per share: 
   Basic              $  0.30   $  0.45   $  0.73   $  1.76 
   Diluted            $  0.28   $  0.43   $  0.68   $  1.66 
Adjusted earnings 
per share: 
   Basic              $  0.63   $  0.60   $  2.14   $  2.04 
   Diluted            $  0.58   $  0.56   $  1.97   $  1.92 
Shares used in 
computing earnings 
per share and 
adjusted earnings 
per share: 
   Basic               35,778    35,560    35,714    35,532 
   Diluted             38,888    37,898    38,744    37,764 
 
 
                        Three Months Ended           Six Months Ended 
                           February 28,                February 28, 
                    --------------------------  -------------------------- 
($ in thousands)        2026          2025          2026          2025 
                    ------------  ------------  ------------  ------------ 
Net income 
 attributable to 
 Phoenix Education 
 Partners, Inc.     $ 10,780      $ 16,125      $ 26,234      $ 62,541 
   Restructuring 
    lease expense 
    (credit), 
    net(a)             1,585          (311)        3,605         1,716 
   Strategic 
    alternatives 
    expense(b)           356         4,124         5,277         4,999 
   Cybersecurity 
    incident 
    expense(c)           329            --         4,829            -- 
   Impairment 
    charges and 
    asset disposal 
    losses(d)            500            50           520            84 
   Litigation 
    charges and 
    regulatory 
    expense(e)         1,203         1,480         2,406         2,685 
   Non-cash 
    share-based 
    compensation 
    expense(f)         9,667           617        39,166         1,263 
   Depreciation 
    and 
    amortization       5,725         5,622        11,205        10,814 
   Interest 
    income, net of 
    interest 
    expense           (1,226)       (2,087)       (2,772)       (5,831) 
   Provision for 
    income taxes       4,763         5,648        16,425        21,942 
   Other(g)            1,135         1,036         3,099         2,231 
                     -------       -------       -------       ------- 
Adjusted EBITDA     $ 34,817      $ 32,304      $109,994      $102,444 
                     =======       =======       =======       ======= 
Net income 
 attributable to 
 Phoenix Education 
 Partners, Inc. 
 margin                  4.8%          7.2%          5.4%         13.1% 
Adjusted EBITDA 
 margin                 15.7%         14.5%         22.7%         21.4% 
Net revenue used 
 in computing net 
 income 
 attributable to 
 Phoenix Education 
 Partners, Inc. 
 margin and 
 adjusted EBITDA 
 margin             $222,461      $223,406      $484,488      $478,098 
 
 
  a)    Restructuring lease expense (credit), net represents non-cancelable 
        lease obligations, including any offset from sublease income, and 
        other related expenses for leased space we have exited as part of our 
        ground campus and administrative space rationalization plans. In 2012, 
        as a key component of the University's transformation initiatives, the 
        University began the process of completing the orderly closure of its 
        ground campuses, as more enrolling students made the choice to take 
        their programs online. The University completed the orderly closure of 
        its campus locations in early fiscal year 2025, with only one physical 
        location, in Phoenix, Arizona, currently enrolling new students. 
        Additionally, the University completed its exit of 19 floors of its 
        22-floor administrative office buildings during fiscal year 2024 
        pursuant to its space rationalization plans. 
  b)    Strategic alternatives expense consists of costs incurred for our IPO 
        and costs incurred for pursuing strategic alternatives. 
  c)    Represents expense associated with a cybersecurity incident we 
        detected on November 21, 2025. Refer to the Company's quarterly report 
        on Form 10-Q for the second quarter of fiscal year 2026 for additional 
        information. 
  d)    Represents non-cash impairment charges and asset disposal losses. 
  e)    Litigation charges and regulatory expense principally includes 
        expenses associated with a multi-year insurance policy pertaining to 
        borrower defense to repayment claims. 
  f)    Represents non-cash equity-based compensation expense in accordance 
        with Accounting Standards Codification Topic 718, Compensation: Stock 
        Compensation. Although share-based compensation is a key incentive 
        offered to our employees, we evaluate our business performance 
        excluding share-based compensation expense because it is a non-cash 
        expense. The increase in share-based compensation expense in the three 
        and six months ended February 28, 2026 compared to the respective 
        prior year periods resulted from our IPO. 
  g)    Represents other expenses that we believe are not indicative of our 
        ongoing operations. 
  h)    Represents the income tax effect, if any, of these non-GAAP 
        adjustments, calculated using the appropriate statutory tax rates. 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260407443252/en/

 
    CONTACT:    Investor Relations Contact: 

Beth Coronelli

InvestorRelations@phoenixeducationpartners.com

Media Contact:

Andrea Smiley

MediaRelations@phoenixeducationpartners.com

 
 

(END) Dow Jones Newswires

April 07, 2026 16:05 ET (20:05 GMT)

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