secwatch.observer — SEC 8-K summary
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Issuer:     Acadia Healthcare Company, Inc. (ACHC)
CIK:        0001520697
Form:       8-K
Filed at:   2026-07-28T20:57:17+00:00
Accession:  0001437749-26-024693
Event type: earnings
Sentiment:  negative
Materiality: 0.80
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1520697/000143774926024693/0001437749-26-024693-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1520697/000143774926024693/achc20260728c_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-024693

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