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PACS Group, Inc. (PACS)

PACS Group, Inc. (PACS)

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Balance Sheets Overview

Current Ratio
91.21%
Quick Ratio
91.21%
Cash Ratio
15.59%
Debt to Asset Ratio
80.28%
Unit: Thousand (K) dollars
Assets Breakdown
    • Operating lease right-of-use ass...
    • Accounts receivable, net
    • Other assets
    • Others
Liabilities Breakdown
    • Long-term operating lease liabil...
    • Additional paid-in capital
    • Retained earnings
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
164,451
247,981
197,016
355,672
Accounts receivable, net
634,496
648,037
628,128
628,280
Other receivables
89,413
85,183
73,965
66,428
Prepaid expenses and other current assets
73,994
86,904
170,630
76,369
Total current assets
962,354
1,068,105
1,069,739
1,126,749
Property and equipment, net
1,397,436
1,308,168
1,201,096
1,133,849
Operating lease right-of-use assets
2,862,741
2,907,903
2,968,176
3,000,426
Insurance subsidiary deposits and investments
134,721
107,323
87,192
80,300
Escrow funds
21,726
18,260
18,404
24,418
Goodwill and other indefinite-lived assets
68,061
68,061
68,061
68,061
Other assets
209,282
185,698
171,366
193,089
Total assets
5,656,321
5,663,518
5,584,034
5,626,892
Accounts payable
160,880
180,662
192,232
205,479
Accrued payroll and benefits
187,689
242,698
187,516
252,539
Current operating lease liabilities
156,062
154,302
153,066
150,651
Current maturities of long-term debt
7,380
8,385
4,463
7,474
Current portion of accrued self-insurance liabilities
157,107
137,934
128,994
120,914
Current line of credit
-
-
0
100,000
Refund liability
181,129
181,129
181,129
181,133
Other accrued expenses
204,811
168,413
154,030
179,431
Total current liabilities
1,055,058
1,073,523
1,001,430
1,197,621
Long-term operating lease liabilities
2,848,918
2,888,283
2,939,854
2,962,999
Line of credit
0
45,000
100,000
-
Long-term debt, less current maturities, net of deferred financing fees
238,709
239,814
244,803
245,903
Accrued self-insurance liabilities, less current portion
237,774
208,948
192,561
177,480
Other liabilities
160,462
165,760
152,937
165,973
Total liabilities
4,540,921
4,621,328
4,631,585
4,749,976
Common stock 0.001 par value 1,250,000,000 shares authorized 158,335,612 shares issued and outstanding as of june30, 2026, and 156,615,144 shares issued and outstanding as of december31, 2025
158
157
157
157
Additional paid-in capital
643,598
646,738
637,035
621,288
Retained earnings
466,644
390,274
309,579
249,877
Total pacs group, inc. stockholders' equity
1,110,400
1,037,169
946,771
871,322
Noncontrolling interest in subsidiary
5,000
5,021
5,678
5,594
Total equity
1,115,400
1,042,190
952,449
876,916
Total liabilities and equity
5,656,321
5,663,518
5,584,034
5,626,892
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Accounts receivable, net$634,496K (-0.57%↓ Y/Y)Cash and cashequivalents$164,451K (-44.10%↓ Y/Y)Other receivables$89,413K (73.13%↑ Y/Y)Prepaid expenses andother current assets$73,994K (-20.67%↓ Y/Y)Operating leaseright-of-use assets$2,862,741K (-5.67%↓ Y/Y)Property and equipment,net$1,397,436K (35.35%↑ Y/Y)Total current assets$962,354K (-10.66%↓ Y/Y)Other assets$209,282K (11.31%↑ Y/Y)Insurance subsidiarydeposits and investments$134,721K (70.19%↑ Y/Y)Goodwill and otherindefinite-lived assets$68,061K (1.49%↑ Y/Y)Escrow funds$21,726K (-7.18%↓ Y/Y)Total assets$5,656,321K (2.80%↑ Y/Y)Total liabilities andequity$5,656,321K (2.80%↑ Y/Y)Total liabilities$4,540,921K (-3.17%↓ Y/Y)Total equity$1,115,400K (37.25%↑ Y/Y)Long-term operating leaseliabilities$2,848,918K (-4.76%↓ Y/Y)Total currentliabilities$1,055,058K (-9.61%↓ Y/Y)Long-term debt, lesscurrent maturities, net...$238,709K (-3.35%↓ Y/Y)Accrued self-insuranceliabilities, less current...$237,774K (14.52%↑ Y/Y)Other liabilities$160,462K (110.48%↑ Y/Y)Total pacs group, inc.stockholders' equity$1,110,400K (37.62%↑ Y/Y)Noncontrolling interest insubsidiary$5,000K (-14.21%↓ Y/Y)Other accruedexpenses$204,811K (-17.39%↓ Y/Y)Accrued payroll andbenefits$187,689K (-2.77%↓ Y/Y)Refund liability$181,129K (4.34%↑ Y/Y)Accounts payable$160,880K (-6.48%↓ Y/Y)Current portion ofaccrued self-insurance...$157,107K (88.26%↑ Y/Y)Current operating leaseliabilities$156,062K (7.60%↑ Y/Y)Current maturities oflong-term debt$7,380K (172.74%↑ Y/Y)Additional paid-in capital$643,598K (5.64%↑ Y/Y)Retained earnings$466,644K (136.31%↑ Y/Y)Common stock 0.001 parvalue 1,250,000,000...$158K (0.64%↑ Y/Y)