Item 8.01. Other Events.




Recast Financial Statements


In this Current Report on Form 8-K, Strategic Education, Inc. ("SEI" or the "Company") is recasting consolidated financial information for the years 2019 and 2020 to reflect changes in segment presentation that will commence when the Company reports its first quarter 2021 results on April 29, 2021. The previously announced new segment reporting will reflect changes to divisional operating structure that were made during the fourth quarter of 2020 for reporting beginning in 2021 and in the future, and which are detailed below in Exhibit 99.1. The updates do not represent a restatement of previously issued financial statements.

The disclosure in this Current Report on Form 8-K does not reflect events occurring after March 1, 2021, the date that SEI filed its 2020 Form 10-K, and does not modify or update the disclosures therein in any way, other than as required to give effect to the change in reportable segments. For information on developments regarding SEI since the filing of the 2020 Form 10-K, please refer to our Current Reports on Form 8-K.

Item 9.01. Financial Statements and Exhibits.






(d) Exhibits.



 Exhibit
  Number                                     Description

    99.1            Segment Reporting
                  Cover Page Interactive Data File (embedded within the Inline XBRL
    104           document)

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