---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-084955"
form_type: "8-K"
ticker: "SEM"
cik: "0001320414"
company_name: "SELECT MEDICAL HOLDINGS CORP"
filed_at: "2024-08-01T23:59:59+00:00"
generated_at: "2026-05-31T13:42:07.892700+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Select Medical Q2 revenue up 5.1% to $1.76B, EPS $0.60; Concentra IPO raises $528.8M

## Summary
- Q2 rev $1,759.7M (+5.1% YoY), net income $94.8M (+3.2%), GAAP EPS $0.60 vs $0.61 prior.
- Adj EBITDA $226.3M (+3.1%); FY2024 guidance reaffirmed (rev $6.9-7.1B, adj EPS $1.96-2.20).
- Concentra IPO raised $528.8M (22.5M shares at $23.50); also issued $650M 6.875% Senior Notes due 2032.
- IPO & debt proceeds repaid $1.9B of Select credit facilities; $0.125/shr dividend declared.

## SEC filing metadata
- accession: 0001104659-24-084955
- form_type: 8-K
- ticker: SEM
- cik: 0001320414
- company_name: SELECT MEDICAL HOLDINGS CORP
- filed_at: 2024-08-01T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1320414/000110465924084955/0001104659-24-084955-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1320414/000110465924084955/tm2420448d2_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-084955
- JSON: https://secwatch.observer/filing/0001104659-24-084955.json
- Plain text: https://secwatch.observer/filing/0001104659-24-084955.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.