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National Healthcare NHC Contract with customer, refund liability

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Other financials

Income statement

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Revenue$381.8M+2.2%
Net income$36.1M+11.8%

Balance sheet

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Cash & equivalents$85.5M-5.4%
Total debt$39.3M-80.6%
Total equity$1.1B+8.6%
Total assets$1.5B-1.6%

Cash flow

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Operating cash flow$62.5M+59.3%
CapEx$9.6M+57.1%
Free cash flow$52.9M+59.7%

Valuation

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Market cap$3.12B+73.0%
Enterprise value$3.07B+57.4%
P/E24.7×+8.0×
P/S+0.7×

Profitability

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Net margin8.3%+0.5pp
FCF margin11%+3.2pp

Returns & leverage

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Return on equity12.1%+0.9pp
Debt / equity-0.2×
Current ratio1.9×0.0×

Where this comes from

Reported directly by National Healthcare in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerRefundLiabilityNoncurrent.

The official record: National Healthcare’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is National Healthcare's contract with customer, refund liability?
National Healthcare (NHC) reported contract with customer, refund liability of $5.99M in Q1 2026.
How has National Healthcare's contract with customer, refund liability changed year-over-year?
National Healthcare's contract with customer, refund liability decreased by 3.9% year-over-year, from $6.23M to $5.99M.
What is the long-term trend for National Healthcare's contract with customer, refund liability?
Over 5 years (2020 to 2025), National Healthcare's contract with customer, refund liability has grown at a -3.7% compound annual growth rate (CAGR), from $7.46M to $6.18M.
What does contract with customer, refund liability mean?
This represents the obligation to refund customers for services or products that are expected to be settled beyond the next twelve months, typically arising from variable consideration or performance-based contract terms. It reflects the company's commitment to return consideration to customers under specific contractual conditions or service level agreements. Tracking this liability is essential for understanding long-term revenue recognition risks and potential future cash outflows related to service performance.