LINCOLN EDUCATIONAL SERVICES CORP (LINC) [Rocket]

In millions, except per share items	Jun-30-23	Mar-31-23	Dec-31-22	Sep-30-22	Jun-30-22	Mar-31-22	Dec-31-21	Sep-30-21
	10-Q	10-Q	10-K	10-Q	10-Q	10-Q	10-K	10-Q
Assets
Cash and equivalents	66.4	40.3	46.1	69.6	67.0	65.6	83.3	47.2
Short-term investments	24.3	14.8	14.8
Accounts receivable, net	32.1	34.9	37.2	31.9	31.6	34.9	26.2	30.0
Inventories	2.6	2.6	2.6	2.7	3.1	2.6	2.7	3.2
Other current assets	12.2	15.1	13.5	6.8	9.8	9.9	9.4	30.7
Total current assets	137.5	107.6	114.1	111.0	111.5	113.0	121.6	111.0
Property, plant, and equipment, net	32.5	26.1	23.9	23.8	22.0	23.4	23.1	23.3
Goodwill	10.7	14.5	14.5	14.5	14.5	14.5	14.5	14.5
Other fixed assets	1.2	0.8	0.8	0.8	0.8	0.8	0.8	0.8
Total assets	311.4	281.1	291.6	291.3	285.4	287.7	295.3	253.5

Accounts payable	16.8	12.9	10.5	16.2	13.9	13.1	12.3	16.0
Accrued expenses	12.3	9.0	8.7	10.0	10.9	9.3	15.7	15.8
Short-term debt	0.0	0.0	0.0	0.0	0.0	0.0	0.0	2.0
Short-term debt								2.0
Other current liabilities	39.5	32.6	35.9	33.6	33.4	32.7	37.9	35.1
Total current liabilities	68.7	54.6	55.0	59.9	58.2	55.0	65.9	68.9
Long-term debt								13.8
Other liabilities	88.3	91.3	91.7	93.2	88.7	92.1	88.0	56.8
Total liabilities	157.0	145.8	146.7	153.1	146.9	147.1	153.9	139.5

Shareholders' equity [+]	154.5	135.3	144.9	138.1	138.5	140.6	141.4	113.9
Paid-in capital	46.9	44.6	45.5	32.8	32.2	31.7	32.4	31.6
Retained earnings	60.4	43.2	51.2	42.9	39.6	39.7	39.7	16.0
Treasury stock								-82.9
Tangible shareholders' equity	143.7	120.7	130.3	123.6	123.9	126.0	126.9	99.4