{"schema_version":"secwatch.filing_event.v1","accession":"0002001184-25-000072","form_type":"8-K","ticker":"PACS","cik":"0002001184","company_name":"PACS Group, Inc.","filed_at":"2025-11-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.260228+00:00","generated_at":"2026-05-16T18:35:18.140937+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 Q3 2025 revenue $1.34B (+31% YoY), net income $52.3M, completes restatement","bullets":["Revenue $1.34B (+31% YoY); net income $52.3M; adjusted EBITDA $131.5M.","FY2025 guidance: revenue $5.25-5.35B, adj. EBITDA $480-490M.","Restatement reduced Q1 2024 rev by $14.9M, Q2 2024 rev by $46.1M.","Audit Committee investigation into short seller allegations completed.","Cash and equivalents $355.7M as of Sep 30, 2025, up from $157.7M Dec 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0002001184-25-000072","json":"https://secwatch.observer/filing/0002001184-25-000072.json","markdown":"https://secwatch.observer/filing/0002001184-25-000072.md","text":"https://secwatch.observer/filing/0002001184-25-000072.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2001184/000200118425000072/0002001184-25-000072-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2001184/000200118425000072/pacs-20251119.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T18:35:18.140937+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"}