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The Ensign Group ENSG Workers' Compensation — Self insurance reserve

Other product segments

Accrued general liability and professional malpractice liabilities
$186.78M+16.6%
General Liability
$22.55M+7.6%
Health Insurance Product Line
$17.51M+22.4%
Health Liability Insurance
$525K0.0%

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$325.2M+27.6%
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$6.81M-7.9%
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$36.1M-1.6%
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DLXSelf Insurance Reserve
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WSOSelf Insurance Reserve
$5.25M-3.6%

Other financials

Income statement

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Revenue$1.4B+17.3%
Gross profit$306.2M+19.6%
Operating income$122.5M+17.9%
Net income$99.7M+18.2%
EPS (diluted)$1.68+16.7%

Balance sheet

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Cash & equivalents$262.3M-27.9%
Total debt$2.3B+10.3%
Total equity$2.4B+21.0%
Total assets$5.7B+16.6%

Cash flow

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Operating cash flow$172.0M+10.4%
CapEx$900.0K
Free cash flow$171.1M+9.1%

Valuation

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Market cap$10.41B+14.1%
Enterprise value$12.4B+14.8%
P/E27.5×-0.8×
P/S1.9×-0.1×

Profitability

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Gross margin20.7%0.0pp
Operating margin8.5%0.0pp
Net margin6.9%-0.1pp
FCF margin10.8%+1.0pp

Returns & leverage

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Return on equity17%-0.6pp
Debt / equity0.9×-0.1×
Current ratio1.2×-0.2×

Where this comes from

Reported directly by The Ensign Group in its filing.

Tagged under the XBRL concept us-gaap:SelfInsuranceReserve.

The source filing: The Ensign Group’s 10-Q, filed July 27, 2026.

Filed
Jul 27, 2026, 6:02 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001125376-26-000034
Line itemJune 30, 2026December 31, 2025
Accrued general liability and professional malpractice liabilities$222,192$186,780
Accrued workers’ compensation liabilities47,60542,121
Accrued health benefits26,02317,514
TOTAL SELF-INSURANCE LIABILITIES$295,820$246,415
Less: current self-insurance liabilities100,00781,623
LONG-TERM SELF-INSURANCE LIABILITIES$195,813$164,792

Item 1. FINANCIAL STATEMENTS

FAQ

What is The Ensign Group's workers' compensation — self insurance reserve?
The Ensign Group (ENSG) reported workers' compensation — self insurance reserve of $47.61M in Q2 2026.
How has The Ensign Group's workers' compensation — self insurance reserve changed year-over-year?
The Ensign Group's workers' compensation — self insurance reserve increased by 22.0% year-over-year, from $39.02M to $47.61M.
What is the long-term trend for The Ensign Group's workers' compensation — self insurance reserve?
Over 4 years (2021 to 2025), The Ensign Group's workers' compensation — self insurance reserve has grown at a 182.6% compound annual growth rate (CAGR), from $2.5M to $159.56M.
What does workers' compensation — self insurance reserve mean?
This metric represents the estimated liability for workers' compensation claims that have been incurred but not yet paid, including those that have been reported and those incurred but not reported. It reflects the company's self-insured risk exposure for employee workplace injuries within its healthcare operations. This reserve is actuarially determined to ensure sufficient capital is set aside to cover future claim settlements and related administrative costs.

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