secwatch.observer — SEC 8-K summary
======================================

Issuer:     Ardent Health, Inc. (ARDT)
CIK:        0001756655
Form:       8-K
Filed at:   2026-09-04T20:16:17+00:00
Accession:  0001628280-26-060735
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Ardent Health revises 2025 Adjusted EBITDA down $97.7M after SEC discussions
----------------------------------------------------------------------------

- 2025 Adjusted EBITDA revised from $545.0M to $447.3M; Adjusted EBITDAR from $709.3M to $611.6M.
- Removed $97.7M in adjustments for accounts receivable collectability estimate and New Mexico professional liability accrual (both Q3 2025).
- No impact on GAAP financials, net income, or 2026 guidance; 2023/2024 metrics unchanged.
- Revisions follow discussions with SEC Division of Corporation Finance to drop these non-GAAP adjustments.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1756655/000162828026060735/0001628280-26-060735-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1756655/000162828026060735/ardt-20260904.htm
  HTML page:      https://secwatch.observer/filing/0001628280-26-060735

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer