v3.26.1
Segment Reporting (Tables)
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Summary Financial Information by Reporting Segment

Summary financial information by reporting segment is as follows (dollars in thousands):

 

 

For the Quarter Ended March 31,

 

 

 

Revenue

 

 

Operating Income (Loss)

 

 

 

2026

 

 

% of Total

 

 

2025

 

 

% of Total

 

 

2026

 

 

2025

 

CTU

 

$

120,756

 

 

 

54.5

%

 

$

116,074

 

 

 

54.5

%

 

$

50,543

 

 

$

46,760

 

AIUS

 

 

57,816

 

 

 

26.1

%

 

 

57,564

 

 

 

27.0

%

 

 

12,564

 

 

 

11,221

 

USAHS

 

 

43,008

 

 

 

19.4

%

 

 

39,183

 

 

 

18.4

%

 

 

6,307

 

 

 

(330

)

Corporate and Other

 

 

163

 

 

 

0.0

%

 

 

183

 

 

 

0.1

%

 

 

(6,292

)

 

 

(5,924

)

Total

 

$

221,743

 

 

 

100.0

%

 

$

213,004

 

 

 

100.0

%

 

$

63,122

 

 

$

51,727

 

 

 

 

 

 

 

 

Total Assets as of  (1)

 

 

 

March 31, 2026

 

 

December 31, 2025

 

CTU

 

$

186,925

 

 

$

172,405

 

AIUS

 

 

160,733

 

 

 

170,825

 

USAHS

 

 

302,759

 

 

 

287,985

 

Corporate and Other

 

 

638,356

 

 

 

616,502

 

Total

 

$

1,288,773

 

 

$

1,247,717

 

 

(1)
Total assets are presented on a condensed consolidated basis and do not include intercompany receivable or payable activity between institutions and corporate and investments in subsidiaries.

 

Significant expense category by reporting segment is as follows (dollars in thousands):

 

 

 

 

For the Quarter Ended March 31,

 

 

Significant expense categories

 

CTU

 

 

AIUS

 

 

USAHS

 

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

Academics and student related

 

$

15,174

 

 

$

14,761

 

 

$

11,224

 

 

$

11,510

 

 

$

14,196

 

 

$

15,416

 

 

Advertising and marketing

 

 

13,687

 

 

 

13,251

 

 

 

10,864

 

 

 

10,729

 

 

 

3,765

 

 

 

3,978

 

 

Admissions

 

 

12,235

 

 

 

12,135

 

 

 

8,960

 

 

 

8,944

 

 

 

1,287

 

 

 

1,387

 

 

Administrative (1)

 

 

22,832

 

 

 

21,270

 

 

 

10,991

 

 

 

10,985

 

 

 

6,016

 

 

 

5,148

 

 

Bad debt

 

 

4,618

 

 

 

5,874

 

 

 

929

 

 

 

1,624

 

 

 

199

 

 

 

61

 

 

Depreciation and amortization

 

 

1,081

 

 

 

1,411

 

 

 

1,183

 

 

 

1,444

 

 

 

7,040

 

 

 

8,870

 

 

All other expenses (2)

 

 

586

 

 

 

612

 

 

 

1,101

 

 

 

1,107

 

 

 

4,198

 

 

 

4,653

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

_________________________

(1)
Administrative expense includes allocations from Corporate and Other.
(2)
All other expenses include occupancy cost.