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The Pennant Group, Inc. PNTG Contract Liabilities and Refund Liability

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Other financials

Income statement

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Revenue$285.4M+36.0%
Gross profit$52.7M+28.2%
Operating income$17.3M+36.8%
Net income$8.5M+9.6%
EPS (diluted)$0.24+9.1%

Balance sheet

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Cash & equivalents$4.9M-5.9%
Total debt$454.1M+33.6%
Total equity$389.4M+20.6%
Total assets$956.5M+28.6%

Cash flow

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Operating cash flow-$3.4M+84.0%
CapEx$5.3M+169%
Free cash flow-$8.7M+62.6%

Valuation

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Market cap$1.25B+30.2%
Enterprise value$1.7B+31.2%
P/E41.1×+3.4×
P/S1.2×-0.1×

Profitability

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Gross margin18.6%-1.0pp
Operating margin5.5%-0.1pp
Net margin3%-0.4pp
FCF margin5%+3.7pp

Returns & leverage

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Return on equity8.5%-1.9pp
Debt / equity1.2×+0.1×
Current ratio1.2×-0.2×

Where this comes from

Reported directly by The Pennant Group, Inc. in its filing.

Tagged under the XBRL concept us-gaap:CustomerRefundLiabilityCurrent.

The official record: The Pennant Group, Inc.’s 10-Q, filed May 6, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is The Pennant Group, Inc.'s contract liabilities and refund liability?
The Pennant Group, Inc. (PNTG) reported contract liabilities and refund liability of $3.8M in Q1 2026.
How has The Pennant Group, Inc.'s contract liabilities and refund liability changed year-over-year?
The Pennant Group, Inc.'s contract liabilities and refund liability increased by 105.5% year-over-year, from $1.85M to $3.8M.
What is the long-term trend for The Pennant Group, Inc.'s contract liabilities and refund liability?
Over 5 years (2020 to 2025), The Pennant Group, Inc.'s contract liabilities and refund liability has grown at a 8.7% compound annual growth rate (CAGR), from $2.66M to $4.05M.