{"schema_version":"secwatch.filing_event.v1","accession":"0002001184-24-000037","form_type":"8-K","ticker":"PACS","cik":"0002001184","company_name":"PACS Group, Inc.","filed_at":"2024-08-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.340961+00:00","generated_at":"2026-05-31T10:10:46.878933+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"PACS Group Q2 revenue $981.8M (+29% YoY); GAAP net loss $10.9M on $90.9M IPO stock comp; raises FY2024 guidance","bullets":["GAAP net loss of $10.9M for Q2 2024 due to $90.9M stock-based compensation from IPO RSU grants.","Revenue $981.8M, up 29% YoY and 5% sequentially; patient days grew 24.8% YoY.","Adjusted EBITDA $99.7M in Q2; full-year guidance raised to revenue $3.85-3.95B and Adj. EBITDA $370-380M.","Occupancy 91.0%; average Medicare daily rate up 9.5% and Medicaid up 3.5% YoY.","Added 28 facilities post-Q2, now operating 248 facilities across 13 states; real estate assets owned/through JV total 87."],"urls":{"canonical":"https://secwatch.observer/filing/0002001184-24-000037","json":"https://secwatch.observer/filing/0002001184-24-000037.json","markdown":"https://secwatch.observer/filing/0002001184-24-000037.md","text":"https://secwatch.observer/filing/0002001184-24-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2001184/000200118424000037/0002001184-24-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2001184/000200118424000037/pacs-20240812.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:10:46.878933+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}