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PACS Group, Inc. (PACS)

PACS Group, Inc. (PACS)

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Cash Flow Overview

Unit: Thousand (K) dollars
Positive Cash Flow Breakdown
    • Accrued self-insurance liabiliti...
    • Other accrued expenses
    • Stock-based compensation
    • Others
Negative Cash Flow Breakdown
    • Acquisition of facilities
    • Payments on line of credit
    • Accrued payroll and benefits
    • Others
Cash Flow
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Net income
76,349
80,668
59,785
52,330
Depreciation and amortization
20,121
18,077
15,379
14,401
Amortization of deferred financing fees
788
787
787
787
Stock-based compensation
25,832
20,348
15,747
12,516
(gain) loss on investment in partnership
730
455
27
-488
Gain on insurance subsidiary deposits and investments
398
131
892
1,140
Deferred taxes
-23,756
-12,461
13,804
-14,508
Noncash lease expense
10,212
11,000
11,383
11,931
Other noncash operating activities, net
-19
364
463
81
Accounts receivable, net
-13,541
19,909
-152
-9,847
Other receivables
4,230
11,218
7,537
14,783
Prepaid expenses and other current assets
-990
-77,201
62,560
-16,873
Other assets
1,168
3,608
-5,024
-6,842
Escrow funds
3,466
-144
-6,014
1,012
Operating lease liabilities
-2,655
-1,062
137
-328
Accounts payable
-19,005
-13,932
-12,211
31,807
Accrued payroll and benefits
-54,872
55,045
-65,369
62,402
Accrued self-insurance liabilities
47,999
25,327
23,161
7,306
Refund liability
0
0
-4
7,538
Other accrued expenses
43,256
14,723
-24,073
-68,575
Other liabilities
6,718
-4,573
17,447
69,993
Net cash provided by operating activities
135,507
236,335
-3,390
204,796
Investment in partnerships
-
-
0
0
Non-operating distributions from investment in partnership
1,315
1,437
1,417
1,354
Purchase of available-for-sale securities
-
-
6,050
51
Purchase of equity securities
43,390
20,050
-
-
Sale of available-for-sale securities
-
-
0
-
Sale of equity securities
17,143
-
-
-
Acquisition of facilities
104,280
86,519
63,157
80,351
Purchase of property and equipment
26,526
21,829
51,106
18,010
Proceeds from the sale of assets
-
-
750
0
Net cash used in investing activities
-155,738
-126,961
-118,146
-97,058
Borrowing on line of credit
17,000
45,000
0
0
Payments on line of credit
62,000
100,000
0
42,000
Borrowings of long-term debt, net of deferred financing fees
-
-
0
0
Payments on long-term debt
2,596
1,439
5,470
3,726
Noncontrolling interest distribution
0
208
-1
158
Contributions from noncontrolling interest
-
-
0
0
Dividends on common stock
-
-
0
0
Proceeds from initial public offering, net of issuance costs
-
-
0
0
Proceeds from common stock offering, net of issuance costs
-
-
0
0
Purchase of equity in noncontrolling interest
0
404
-
-
Taxes paid related to net share settlement of stock-based compensation awards
28,971
10,663
0
440
Net cash used in financing activities
-76,567
-67,714
-5,469
-46,324
Net change in cash
-96,798
41,660
-127,005
61,414
Cash, cash equivalents, and restricted cash - beginning of period
273,711
232,051
290,605
290,605
Cash, cash equivalents, and restricted cash - end of period
176,913
273,711
232,051
359,056
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.

Cash Flow

Net income$76,349K (49.80%↑ Y/Y)Accrued self-insuranceliabilities$47,999K (65.98%↑ Y/Y)Other accruedexpenses$43,256K (-48.26%↓ Y/Y)Stock-based compensation$25,832K (89.89%↑ Y/Y)Depreciation andamortization$20,121K (52.69%↑ Y/Y)Accounts receivable, net-$13,541K (68.18%↑ Y/Y)Noncash lease expense$10,212K (-17.89%↓ Y/Y)Other liabilities$6,718K (105.42%↑ Y/Y)Prepaid expenses andother current assets-$990K (-102.78%↓ Y/Y)Amortization of deferredfinancing fees$788K (0.13%↑ Y/Y)Net cash provided byoperating activities$135,507K (157.75%↑ Y/Y)Canceled cashflow$110,299K Net change in cash-$96,798K (-1475.56%↓ Y/Y)Canceled cashflow$135,507K Sale of equitysecurities$17,143K Non-operating distributionsfrom investment in...$1,315K (-13.54%↓ Y/Y)Borrowing on line of credit$17,000K Accrued payroll andbenefits-$54,872K (-213.79%↓ Y/Y)Deferred taxes-$23,756K (-1031.24%↓ Y/Y)Accounts payable-$19,005K (25.02%↑ Y/Y)Other receivables$4,230K (145.10%↑ Y/Y)Escrow funds$3,466K (117.17%↑ Y/Y)Operating leaseliabilities-$2,655K (-148.36%↓ Y/Y)Other assets$1,168K (-89.08%↓ Y/Y)(gain) loss oninvestment in partnership$730K (333.97%↑ Y/Y)Gain on insurancesubsidiary deposits and...$398K (-67.16%↓ Y/Y)Other noncashoperating activities, net-$19K (92.94%↑ Y/Y)Net cash used ininvesting activities-$155,738K (-380.60%↓ Y/Y)Canceled cashflow$18,458K Net cash used infinancing activities-$76,567K (-483.06%↓ Y/Y)Canceled cashflow$17,000K Acquisition of facilities$104,280K (42813.58%↑ Y/Y)Purchase of equitysecurities$43,390K Purchase of property andequipment$26,526K (42.83%↑ Y/Y)Payments on line of credit$62,000K Taxes paid related tonet share...$28,971K (264.19%↑ Y/Y)Payments on long-termdebt$2,596K (-47.63%↓ Y/Y)