PACS · XBRL financial data

PACS Group financial statements, every quarter

The same tables from 11 filings, lined up. Matched by XBRL tag: renamed lines keep their history.

How these numbers work

Every number comes from the company's XBRL financial data filed with the SEC, and each one links to its filing.
Lines are matched by XBRL tag, so a line renamed between filings keeps its history.
* marks a quarter worked out from the filing totals: the 10-K year minus the first three quarters, or a year-to-date total minus the earlier one. Fourth-quarter earnings per share is fourth-quarter net income over the fourth-quarter weighted shares.
0 means a filing states zero; a dash (—) means no filing states that number.
“year only” means the 10-K gives the full year but not the quarters needed to work out the fourth. A worked-out quarter of revenue, cost of revenue or operating cash flow more than twice the company's largest quarter of the two years before is shown this way too.
Gross profit is shown as the company reports it; a worked-out quarter must equal revenue less cost of revenue for that quarter, or it is a dash.
Operating income can be above gross profit when the company books other operating income between the two, shown on its own line.
Shares outstanding come from each filing's cover page, as of the date printed there.
Quarters are fiscal: Q2 FY27 is the second quarter of the company's fiscal 2027.

Income statement

Fiscal quarters (PACS's year ends in late December)

In millions of dollars	Q1 FY24Mar 31, 2024	Q2 FY24Jun 30, 2024	Q3 FY24Sep 30, 2024	Q4 FY24Dec 31, 2024	Q1 FY25Mar 31, 2025	Q2 FY25Jun 30, 2025	Q3 FY25Sep 30, 2025	Q4 FY25Dec 31, 2025	Q1 FY26Mar 31, 2026	Q2 FY26Jun 30, 2026	Q3 FY26Sep 30, 2026
Revenue	935	982	1,026	1,208*	1,277	1,309	1,345	1,358*	1,420	1,428	1,499
Revenue from contracts with customers	934	981	1,024	1,208*	1,277	1,309	1,344	1,358*	1,420	1,427	1,498
Cost of goods and services sold	736	762	850	—	—	—	—	—	—	—	—
General and administrative	47	144	71	90*	99	100	103	113*	112	114	138
Operating income (loss)	80	1	23	72*	48	80	86	95*	120	109	100
Interest expense	16	9	9	9*	7	4	9	9*	6	6	5
Other income (expense)	0	(4)	—	year only	1	2	(1)	1*	0	3	(3)
Income tax expense (benefit)	24	(1)	17	25*	14	28	24	27*	33	29	31
Net income (loss)	49	(11)	16	37*	28	51	52	60*	81	76	61
Earnings per share, basic USD per share	0.38	(0.07)	0.10	—	0.18	0.33	0.33	0.38*	0.51	0.48	0.38
Earnings per share, diluted USD per share	0.38	(0.07)	0.10	—	0.17	0.31	0.32	0.46*	0.50	0.47	0.37
Weighted average shares, basic millions of shares	129	149	153	155*	155	156	157	157*	157	158	158
Weighted average shares, diluted millions of shares	129	149	158	157*	166	165	165	131*	162	162	164

Fiscal quarters (PACS's year ends in late December)

In millions of dollars	Q1 FY24Mar 31, 2024	Q2 FY24Jun 30, 2024	Q3 FY24Sep 30, 2024	Q4 FY24Dec 31, 2024	Q1 FY25Mar 31, 2025	Q2 FY25Jun 30, 2025	Q3 FY25Sep 30, 2025	Q4 FY25Dec 31, 2025	Q1 FY26Mar 31, 2026	Q2 FY26Jun 30, 2026	Q3 FY26Sep 30, 2026
Cash and cash equivalents	81	73	50	158	288	294	356	197	248	164	115
Accounts receivable	623	611	575	642	681	638	628	628	648	634	660
Prepaid and other current assets	62	66	61	64	52	93	76	171	87	74	81
Total current assets	832	801	735	938	1,081	1,077	1,127	1,070	1,068	962	947
Right-of-use asset	2,175	2,113	2,557	2,995	3,076	3,035	3,000	2,968	2,908	2,863	2,970
Goodwill	—	—	—	61	—	—	—	62	62	62	145
Total assets	3,866	3,896	4,517	5,243	5,494	5,502	5,627	5,584	5,664	5,656	5,918
Accounts payable	157	126	155	175	199	172	205	192	181	161	177
Current portion of long-term debt	17	16	16	15	13	10	7	4	8	7	8
Total current liabilities	532	468	682	978	1,107	1,167	1,198	1,001	1,074	1,055	1,182
Long-term debt	231	227	254	251	249	247	246	245	240	239	264
Lease liability, non-current	2,124	2,069	2,492	2,936	3,024	2,991	2,963	2,940	2,888	2,849	2,933
Total liabilities	3,733	3,318	3,850	4,527	4,738	4,690	4,750	4,632	4,621	4,541	4,699
Retained earnings	128	101	81	118	147	197	250	310	390	467	527
Total stockholders' equity	128	572	660	710	750	807	871	947	1,037	1,110	1,214
Total liabilities and equity	3,866	3,896	4,517	5,243	5,494	5,502	5,627	5,584	5,664	5,656	5,918
Common shares outstanding (cover page) millions of shares	25	152	157	157	157	157	157	157	158	158	159

Fiscal quarters (PACS's year ends in late December)

In millions of dollars	Q1 FY24Mar 31, 2024	Q2 FY24Jun 30, 2024	Q3 FY24Sep 30, 2024	Q4 FY24Dec 31, 2024	Q1 FY25Mar 31, 2025	Q2 FY25Jun 30, 2025	Q3 FY25Sep 30, 2025	Q4 FY25Dec 31, 2025	Q1 FY26Mar 31, 2026	Q2 FY26Jun 30, 2026	Q3 FY26Sep 30, 2026
Net income (loss)	49	(11)	16	37*	28	51	52	60*	81	76	61
Stock-based compensation	0	91*	12*	12*	12	14*	13*	16*	20	26*	45*
Depreciation and amortization	8	9	11	—	—	—	—	—	—	—	—
Net cash from operating activities	59	35*	209*	65*	150	53*	205*	(3)*	236	136*	211*
Net cash from investing activities	(119)	(121)*	(99)*	(104)*	(16)	(32)*	(97)*	(118)*	(127)	(156)*	(256)*
Proceeds from issuing common stock	—	—	—	0*	—	—	—	0*	—	—	—
Dividends paid	17	16*	0*	0*	0	0*	0*	0*	—	—	—
Net cash from financing activities	34	71*	(126)*	139*	(4)	(13)*	(46)*	(5)*	(68)	(77)*	(4)*
Net change in cash	(25)	(15)*	(16)*	99*	130	7*	61*	(127)*	42	(97)*	(49)*

SIC 8051 and related industry codes, similar size. Each row is the latest quarter reported.

How peers are chosen

SIC 8051 and related industry codes with public float (or, where float is missing, quarterly revenue) between 0.2x and 5x the company's.
Each row is the latest quarter the company has reported, named in the Quarter column; when that filing is a 10-K, it is the fourth quarter, never the full year.
* marks a quarter worked out from the filing totals: for a 10-Q, the year-to-date total less the earlier one.

Company	Cash ($M)	Revenue, quarter ($M)	Operating cash flow, quarter ($M)	Shares outstanding	Quarter
PACS Group	115	1,498	211*	158.7M	Q3 FY26 10-QSep 30, 2026
Healthcare Services Group	135	480	30*	67.4M	Q3 FY26 10-QSep 30, 2026
National Healthcare	39	408	43*	15.7M	Q2 FY26 10-QJun 30, 2026
Brookdale Senior Living	370	719	92*	238.8M	Q2 FY26 10-QJun 30, 2026
Sonida Senior Living	49	208	8.7*	48.0M	Q2 FY26 10-QJun 30, 2026

Not investment advice. Not affiliated with the U.S. SEC.