Perdoceo Education (PRDO) 8-K Regulation FD Disclosure

EXHIBIT 99.2

CAREER EDUCATION CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATED STATEMENTS OF INCOME – RECLASSIFIED

(In thousands, except per share amounts)

	For the Three Months Ended,												For the Year Ended December 31, 2007
	March 31, 2007			June 30, 2007			September 30, 2007			December 31, 2007
REVENUE:
Tuition and registration fees	$	439,500		$	417,877		$	407,785		$	445,993		$	1,711,155
Other		20,917			17,042			25,345			21,275			84,579
Total revenue		460,417			434,919			433,130			467,268			1,795,734
OPERATING EXPENSES:
Educational services and facilities		162,541			161,809			165,885			173,456			663,691
General and administrative		237,980			250,640			230,299			233,266			952,185
Depreciation and amortization		18,781			19,662			19,301			20,439			78,183
Goodwill and asset impairment		—			—			—			36,765			36,765
Total operating expenses		419,302			432,111			415,485			463,926			1,730,824
Operating income		41,115			2,808			17,645			3,342			64,910
OTHER INCOME (EXPENSE):
Interest income		4,706			4,127			4,271			5,843			18,947
Interest expense		(360	)		(176	)		(343	)		(286	)		(1,165	)
Share of affiliate earnings		1,712			949			209			1,865			4,735
Miscellaneous expense		237			479			56			(30	)		742
Total other income, net		6,295			5,379			4,193			7,392			23,259
Pretax Income		47,410			8,187			21,838			10,734			88,169
PROVISION FOR INCOME TAXES		17,374			3,062			6,277			1,903			28,616
NET INCOME	$	30,036		$	5,125		$	15,561		$	8,831		$	59,553
NET INCOME PER SHARE - DILUTED	$	0.31		$	0.05		$	0.17		$	0.10		$	0.63
DILUTED WEIGHTED AVERAGE SHARES OUTSTANDING:		96,812			94,659			93,455			92,412			94,407