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PACS Group PACS Accrued Manufacturing Costs

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Other financials

Income statement

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Revenue$1.4B+11.2%
Gross profit$346.0M+36.5%
Operating income$120.0M+149%
Net income$80.7M+183%
EPS (diluted)$0.50+194%

Balance sheet

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Cash & equivalents$273.7M-5.8%
Total debt$3.5B-3.2%
Total equity$1.0B+38.2%
Total assets$5.7B+3.1%

Cash flow

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Operating cash flow$236.3M+57.3%
CapEx$21.8M+23.2%
Free cash flow$214.5M+61.9%

Valuation

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Market cap$7.39B+331%
Enterprise value$10.58B+112%
P/E30.3×+17.3×
P/S1.4×+1.0×

Profitability

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Gross margin23%+3.7pp
Operating margin7%+4.6pp
Net margin4.5%+3.4pp
FCF margin7.7%

Returns & leverage

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Return on equity27.3%+15.8pp
Debt / equity3.3×-1.4×
Current ratio0.0×

Where this comes from

Reported directly by PACS Group in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The source filing: PACS Group’s 10-Q, filed May 11, 2026.

Filed
May 11, 2026, 4:17 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0002001184-26-000023
Line item(unaudited) / March 31, 2026December 31, 2025
LIABILITIES AND EQUITY
Current Liabilities:
Accounts payable$180,662$192,232
Accrued payroll and benefits242,698187,516
Current operating lease liabilities154,302153,066
Current maturities of long-term debt8,3854,463
Current portion of accrued self-insurance liabilities137,934128,994
Refund liability181,129181,129

Item 1. Financial Statements (unaudited)

FAQ

What is PACS Group's accrued manufacturing costs?
PACS Group (PACS) reported accrued manufacturing costs of $242.7M in Q1 2026.
How has PACS Group's accrued manufacturing costs changed year-over-year?
PACS Group's accrued manufacturing costs increased by 15.5% year-over-year, from $210.22M to $242.7M.
What is the long-term trend for PACS Group's accrued manufacturing costs?
Over 2 years (2023 to 2025), PACS Group's accrued manufacturing costs has grown at a 42.6% compound annual growth rate (CAGR), from $92.23M to $187.52M.

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