# PACS Group, Inc.: financial statements, quarterly

PACS · NYSE · CIK 2001184 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/pacs.md) · [Financials](/companies/pacs/financials.md) · [Filings](/companies/pacs/filings.md) · [Insiders](/companies/pacs/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/pacs/financials.md?period=annual).

## Income statement

| Line item | Unit | period not labelled (2023-09-30) | period not labelled (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [789](/filings/0002001184-25-000067.md) | [853 d](/filings/0002001184-26-000005.md) | [919](/filings/0002001184-25-000069.md) | [935](/filings/0002001184-25-000070.md) | [1,024](/filings/0002001184-25-000071.md) | [1,208 d](/filings/0002001184-26-000005.md) | [1,277](/filings/0002001184-26-000023.md) | [1,309](/filings/0002001184-26-000030.md) | [1,344](/filings/0002001184-25-000071.md) | [1,358 d](/filings/0002001184-26-000005.md) | [1,420](/filings/0002001184-26-000023.md) | [1,427](/filings/0002001184-26-000030.md) |
| Cost of revenue | $m | [638](/filings/0002001184-25-000067.md) | not reported | [736](/filings/0002001184-24-000010.md) | [762](/filings/0002001184-24-000035.md) | [850](/filings/0002001184-25-000067.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Operating income | $m | [36.4](/filings/0002001184-25-000067.md) | [62.5 d](/filings/0002001184-26-000005.md) | [65.3](/filings/0002001184-25-000069.md) | [(37.2)](/filings/0002001184-25-000070.md) | [23.0](/filings/0002001184-25-000071.md) | [72.0 d](/filings/0002001184-26-000005.md) | [48.1](/filings/0002001184-26-000023.md) | [80.5](/filings/0002001184-26-000030.md) | [86.3](/filings/0002001184-25-000071.md) | [94.7 d](/filings/0002001184-26-000005.md) | [120](/filings/0002001184-26-000023.md) | [109](/filings/0002001184-26-000030.md) |
| Interest expense | $m | [10.2](/filings/0002001184-25-000067.md) | [13.8 d](/filings/0002001184-26-000005.md) | [16.1](/filings/0002001184-25-000069.md) | [9.9](/filings/0002001184-25-000070.md) | [9.0](/filings/0002001184-25-000071.md) | [9.3 d](/filings/0002001184-26-000005.md) | [6.9](/filings/0002001184-26-000023.md) | [4.4](/filings/0002001184-26-000030.md) | [8.5](/filings/0002001184-25-000071.md) | [8.6 d](/filings/0002001184-26-000005.md) | [6.4](/filings/0002001184-26-000023.md) | [6.0](/filings/0002001184-26-000030.md) |
| Income tax | $m | [7.5](/filings/0002001184-25-000067.md) | [15.1 d](/filings/0002001184-26-000005.md) | [22.9](/filings/0002001184-25-000069.md) | [(19.1)](/filings/0002001184-25-000070.md) | [17.4](/filings/0002001184-25-000071.md) | [25.0 d](/filings/0002001184-26-000005.md) | [14.4](/filings/0002001184-26-000023.md) | [27.6](/filings/0002001184-26-000030.md) | [24.0](/filings/0002001184-25-000071.md) | [27.0 d](/filings/0002001184-26-000005.md) | [33.1](/filings/0002001184-26-000023.md) | [29.5](/filings/0002001184-26-000030.md) |
| Net income | $m | [19.9](/filings/0002001184-25-000067.md) | [34.1 d](/filings/0002001184-26-000005.md) | [34.8](/filings/0002001184-25-000071.md) | [(31.9)](/filings/0002001184-25-000071.md) | [15.6](/filings/0002001184-25-000071.md) | [37.2 d](/filings/0002001184-26-000005.md) | [28.5](/filings/0002001184-26-000030.md) | [51.0](/filings/0002001184-26-000030.md) | [52.4](/filings/0002001184-25-000071.md) | [59.7 d](/filings/0002001184-26-000005.md) | [80.7](/filings/0002001184-26-000030.md) | [76.4](/filings/0002001184-26-000030.md) |
| Diluted EPS | $ per share | [0.15](/filings/0002001184-25-000067.md) | not reported | [0.27](/filings/0002001184-25-000069.md) | [(0.21)](/filings/0002001184-25-000070.md) | [0.10](/filings/0002001184-25-000071.md) | not reported | [0.17](/filings/0002001184-26-000023.md) | [0.31](/filings/0002001184-26-000030.md) | [0.32](/filings/0002001184-25-000071.md) | not reported | [0.50](/filings/0002001184-26-000023.md) | [0.47](/filings/0002001184-26-000030.md) |
| Basic EPS | $ per share | [0.15](/filings/0002001184-25-000067.md) | not reported | [0.27](/filings/0002001184-25-000069.md) | [(0.21)](/filings/0002001184-25-000070.md) | [0.10](/filings/0002001184-25-000071.md) | not reported | [0.18](/filings/0002001184-26-000023.md) | [0.33](/filings/0002001184-26-000030.md) | [0.33](/filings/0002001184-25-000071.md) | not reported | [0.51](/filings/0002001184-26-000023.md) | [0.48](/filings/0002001184-26-000030.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | period not labelled (2023-09-30) | period not labelled (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [69.1](/filings/0002001184-25-000067.md) | [73.4](/filings/0002001184-26-000005.md) | [81.2](/filings/0002001184-25-000069.md) | [73.4](/filings/0002001184-25-000070.md) | [49.5](/filings/0002001184-25-000067.md) | [158](/filings/0002001184-26-000005.md) | [288](/filings/0002001184-26-000023.md) | [294](/filings/0002001184-26-000030.md) | [356](/filings/0002001184-25-000071.md) | [197](/filings/0002001184-26-000030.md) | [248](/filings/0002001184-26-000023.md) | [164](/filings/0002001184-26-000030.md) |
| Current assets | $m | not reported | [722](/filings/0002001184-25-000068.md) | [821](/filings/0002001184-25-000069.md) | [764](/filings/0002001184-25-000070.md) | [735](/filings/0002001184-25-000067.md) | [938](/filings/0002001184-26-000005.md) | [1,081](/filings/0002001184-25-000069.md) | [1,077](/filings/0002001184-25-000070.md) | [1,127](/filings/0002001184-25-000071.md) | [1,070](/filings/0002001184-26-000030.md) | [1,068](/filings/0002001184-26-000023.md) | [962](/filings/0002001184-26-000030.md) |
| Total assets | $m | not reported | [3,513](/filings/0002001184-25-000068.md) | [3,861](/filings/0002001184-25-000069.md) | [3,933](/filings/0002001184-25-000070.md) | [4,517](/filings/0002001184-25-000067.md) | [5,243](/filings/0002001184-26-000005.md) | [5,494](/filings/0002001184-25-000069.md) | [5,502](/filings/0002001184-25-000070.md) | [5,627](/filings/0002001184-25-000071.md) | [5,584](/filings/0002001184-26-000030.md) | [5,664](/filings/0002001184-26-000023.md) | [5,656](/filings/0002001184-26-000030.md) |
| Current liabilities | $m | not reported | [457](/filings/0002001184-25-000068.md) | [535](/filings/0002001184-25-000069.md) | [488](/filings/0002001184-25-000070.md) | [682](/filings/0002001184-25-000067.md) | [978](/filings/0002001184-26-000005.md) | [1,107](/filings/0002001184-25-000069.md) | [1,167](/filings/0002001184-25-000070.md) | [1,198](/filings/0002001184-25-000071.md) | [1,001](/filings/0002001184-26-000030.md) | [1,074](/filings/0002001184-26-000023.md) | [1,055](/filings/0002001184-26-000030.md) |
| Total liabilities | $m | not reported | [3,411](/filings/0002001184-25-000068.md) | [3,741](/filings/0002001184-25-000069.md) | [3,390](/filings/0002001184-25-000070.md) | [3,850](/filings/0002001184-25-000067.md) | [4,527](/filings/0002001184-26-000005.md) | [4,738](/filings/0002001184-25-000069.md) | [4,690](/filings/0002001184-25-000070.md) | [4,750](/filings/0002001184-25-000071.md) | [4,632](/filings/0002001184-26-000030.md) | [4,621](/filings/0002001184-26-000023.md) | [4,541](/filings/0002001184-26-000030.md) |
| Long-term debt | $m | not reported | [196](/filings/0002001184-25-000068.md) | [231](/filings/0002001184-24-000010.md) | [227](/filings/0002001184-24-000035.md) | [254](/filings/0002001184-25-000067.md) | [251](/filings/0002001184-26-000005.md) | [249](/filings/0002001184-25-000069.md) | [247](/filings/0002001184-25-000070.md) | [246](/filings/0002001184-25-000071.md) | [245](/filings/0002001184-26-000030.md) | [240](/filings/0002001184-26-000023.md) | [239](/filings/0002001184-26-000030.md) |
| Current portion of debt | $m | not reported | [16.8](/filings/0002001184-25-000068.md) | [16.8](/filings/0002001184-25-000069.md) | [15.7](/filings/0002001184-25-000070.md) | [15.8](/filings/0002001184-25-000067.md) | [14.9](/filings/0002001184-26-000005.md) | [13.0](/filings/0002001184-25-000069.md) | [10.1](/filings/0002001184-25-000070.md) | [7.5](/filings/0002001184-25-000071.md) | [4.5](/filings/0002001184-26-000030.md) | [8.4](/filings/0002001184-26-000023.md) | [7.4](/filings/0002001184-26-000030.md) |
| Shareholders' equity | $m | [79.0](/filings/0002001184-25-000067.md) | [96.1](/filings/0002001184-25-000068.md) | [114](/filings/0002001184-25-000069.md) | [537](/filings/0002001184-25-000070.md) | [660](/filings/0002001184-25-000067.md) | [710](/filings/0002001184-26-000005.md) | [750](/filings/0002001184-25-000069.md) | [807](/filings/0002001184-25-000070.md) | [871](/filings/0002001184-25-000071.md) | [947](/filings/0002001184-26-000030.md) | [1,037](/filings/0002001184-26-000023.md) | [1,110](/filings/0002001184-26-000030.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Shareholders' equity: us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest, us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | period not labelled (2023-09-30) | period not labelled (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [15.2 d](/filings/0002001184-25-000067.md) | [(9.7) d](/filings/0002001184-26-000005.md) | [58.8](/filings/0002001184-25-000069.md) | [34.8 d](/filings/0002001184-25-000070.md) | [209 d](/filings/0002001184-25-000071.md) | [64.6 d](/filings/0002001184-26-000005.md) | [150](/filings/0002001184-26-000023.md) | [52.6 d](/filings/0002001184-26-000030.md) | [205 d](/filings/0002001184-25-000071.md) | [(3.4) d](/filings/0002001184-26-000005.md) | [236](/filings/0002001184-26-000023.md) | [136 d](/filings/0002001184-26-000030.md) |
| Dividends paid | $m | [25.3 d](/filings/0002001184-25-000067.md) | [11.4 d](/filings/0002001184-26-000005.md) | [17.5](/filings/0002001184-25-000069.md) | [16.2 d](/filings/0002001184-25-000070.md) | [0.0 d](/filings/0002001184-25-000071.md) | [0.0 d](/filings/0002001184-26-000005.md) | [0.0](/filings/0002001184-25-000069.md) | [0.0 d](/filings/0002001184-25-000070.md) | [0.0 d](/filings/0002001184-25-000071.md) | [0.0 d](/filings/0002001184-26-000005.md) | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Dividends paid: us-gaap:PaymentsOfDividends

## Shares

| Line item | Unit | period not labelled (2023-03-31) | period not labelled (2023-06-30) | period not labelled (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [129](/filings/0002001184-24-000010.md) | [129](/filings/0002001184-24-000035.md) | [129](/filings/0002001184-25-000067.md) | [129](/filings/0002001184-25-000069.md) | [149](/filings/0002001184-25-000070.md) | [158](/filings/0002001184-25-000071.md) | [166](/filings/0002001184-26-000023.md) | [165](/filings/0002001184-26-000030.md) | [165](/filings/0002001184-25-000071.md) | [162](/filings/0002001184-26-000023.md) | [162](/filings/0002001184-26-000030.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 158,335,612 at 2026-07-31, from the cover of the [10-Q filed 2026-08-04](/filings/0002001184-26-000030.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:50 ET. No prices; not investment advice.