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For the quarter ending 2026-03-31, PACS has $5,663,518K in assets. $4,621,328K in debts. $247,981K in cash and cash equivalents.

Balance Sheets Overview

Current Ratio
99.50%
Quick Ratio
99.50%
Cash Ratio
23.10%
Debt to Asset Ratio
81.60%
Unit: Thousand (K) dollars
Assets Breakdown
    • Operating lease right-of-use ass...
    • Accounts receivable, net
    • Cash and cash equivalents
    • Others
Liabilities Breakdown
    • Long-term operating lease liabil...
    • Additional paid-in capital
    • Retained earnings
    • Others

Balance Sheets
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Cash and cash equivalents
247,981 197,016 355,672 294,173
Accounts receivable, net
648,037 628,128 628,280 638,127
Other receivables
85,183 73,965 66,428 51,645
Prepaid expenses and other current assets
86,904 170,630 76,369 93,276
Total current assets
1,068,105 1,069,739 1,126,749 1,077,221
Property and equipment, net
1,308,168 1,201,096 1,133,849 1,032,474
Operating lease right-of-use assets
2,907,903 2,968,176 3,000,426 3,034,828
Insurance subsidiary deposits and investments
107,323 87,192 80,300 79,159
Escrow funds
18,260 18,404 24,418 23,406
Goodwill and other indefinite-lived assets
68,061 68,061 68,061 67,061
Other assets
185,698 171,366 193,089 188,020
Total assets
5,663,518 5,584,034 5,626,892 5,502,169
Accounts payable
180,662 192,232 205,479 172,023
Accrued payroll and benefits
242,698 187,516 252,539 193,034
Current operating lease liabilities
154,302 153,066 150,651 145,041
Current maturities of long-term debt
8,385 4,463 7,474 10,146
Current portion of accrued self-insurance liabilities
137,934 128,994 120,914 83,453
Current line of credit
-0 100,000 142,000
Refund liability
181,129 181,129 181,133 173,595
Other accrued expenses
168,413 154,030 179,431 247,939
Total current liabilities
1,073,523 1,001,430 1,197,621 1,167,231
Long-term operating lease liabilities
2,888,283 2,939,854 2,962,999 2,991,408
Line of credit
45,000 100,000 --
Long-term debt, less current maturities, net of deferred financing fees
239,814 244,803 245,903 246,992
Accrued self-insurance liabilities, less current portion
208,948 192,561 177,480 207,635
Other liabilities
165,760 152,937 165,973 76,235
Total liabilities
4,621,328 4,631,585 4,749,976 4,689,501
Common stock 0.001 par value 1,250,000,000 shares authorized 157,165,029 shares issued and outstanding as of march31, 2026, and 156,615,144 shares issued and outstanding as of december31, 2025
157 157 157 157
Additional paid-in capital
646,738 637,035 621,288 609,212
Retained earnings
390,274 309,579 249,877 197,471
Total pacs group, inc. stockholders' equity
1,037,169 946,771 871,322 806,840
Noncontrolling interest in subsidiary
5,021 5,678 5,594 5,828
Total equity
1,042,190 952,449 876,916 812,668
Total liabilities and equity
5,663,518 5,584,034 5,626,892 5,502,169
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$648,037K (-4.80%↓ Y/Y)Cash and cashequivalents$247,981K (-13.75%↓ Y/Y)Prepaid expenses andother current assets$86,904K (66.51%↑ Y/Y)Other receivables$85,183K (39.59%↑ Y/Y)Operating leaseright-of-use assets$2,907,903K (-5.45%↓ Y/Y)Property and equipment,net$1,308,168K (31.01%↑ Y/Y)Total current assets$1,068,105K (-1.23%↓ Y/Y)Other assets$185,698K (1.94%↑ Y/Y)Insurance subsidiarydeposits and investments$107,323K (58.04%↑ Y/Y)Goodwill and otherindefinite-lived assets$68,061K (1.49%↑ Y/Y)Escrow funds$18,260K (-16.28%↓ Y/Y)Total assets$5,663,518K (3.08%↑ Y/Y)Total liabilities andequity$5,663,518K (3.08%↑ Y/Y)Total liabilities$4,621,328K (-2.47%↓ Y/Y)Total equity$1,042,190K (37.81%↑ Y/Y)Long-term operating leaseliabilities$2,888,283K (-4.49%↓ Y/Y)Total currentliabilities$1,073,523K (-3.06%↓ Y/Y)Long-term debt, lesscurrent maturities, net...$239,814K (-3.72%↓ Y/Y)Accrued self-insuranceliabilities, less current...$208,948K (11.91%↑ Y/Y)Other liabilities$165,760K (-2.94%↓ Y/Y)Line of credit$45,000K (-68.31%↓ Y/Y)Total pacs group, inc.stockholders' equity$1,037,169K (38.25%↑ Y/Y)Noncontrolling interest insubsidiary$5,021K (-16.94%↓ Y/Y)Accrued payroll andbenefits$242,698K (15.45%↑ Y/Y)Refund liability$181,129K (11.70%↑ Y/Y)Accounts payable$180,662K (-9.04%↓ Y/Y)Other accruedexpenses$168,413K (2.45%↑ Y/Y)Current operating leaseliabilities$154,302K (8.95%↑ Y/Y)Current portion ofaccrued self-insurance...$137,934K (82.78%↑ Y/Y)Current maturities oflong-term debt$8,385K (164.70%↑ Y/Y)Additional paid-in capital$646,738K (7.15%↑ Y/Y)Retained earnings$390,274K (166.38%↑ Y/Y)Common stock 0.001 parvalue 1,250,000,000...$157K (1.29%↑ Y/Y)

PACS Group, Inc. (PACS)

PACS Group, Inc. (PACS)