---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-024693"
form_type: "8-K"
ticker: "ACHC"
cik: "0001520697"
company_name: "Acadia Healthcare Company, Inc."
filed_at: "2026-07-28T20:57:17+00:00"
generated_at: "2026-07-28T20:58:09.694991+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "medium"
source: SEC EDGAR
---

# Acadia Healthcare Q2 revenue flat YoY; adjusted EPS $0.38 vs $0.83; updates FY guidance

## Summary
- Revenue $865.8M flat YoY; same-facility revenue flat, patient days +0.8%, revenue per patient day -0.8%.
- Net income $10.9M ($0.12 diluted EPS) vs $30.1M ($0.33); adjusted net income $35.1M ($0.38) vs $74.8M ($0.83).
- Adjusted EBITDA $149.2M vs $201.8M; includes $28.6M PLGL reserve adjustment and $26.1M Florida supplemental payment benefit.
- Operating cash flow $162.1M vs $133.5M; capex $38.6M vs $167.7M; added 240 licensed beds from new construction.
- Full year 2026 financial and cash flow guidance updated; specific numbers not provided in excerpt.

## SEC filing metadata
- accession: 0001437749-26-024693
- form_type: 8-K
- ticker: ACHC
- cik: 0001520697
- company_name: Acadia Healthcare Company, Inc.
- filed_at: 2026-07-28T20:57:17+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: medium
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1520697/000143774926024693/0001437749-26-024693-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1520697/000143774926024693/achc20260728c_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-024693
- JSON: https://secwatch.observer/filing/0001437749-26-024693.json
- Plain text: https://secwatch.observer/filing/0001437749-26-024693.txt

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