{"schema_version":"secwatch.filing_event.v1","accession":"0002001184-26-000031","form_type":"8-K","ticker":"PACS","cik":"0002001184","company_name":"PACS Group, Inc.","filed_at":"2026-08-04T20:03:59+00:00","discovered_at":"2026-08-04T20:05:02.728163+00:00","generated_at":"2026-08-04T20:05:13.921480+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"PACS Group Q2 2026 revenue $1.43B (+9.1% YoY), net income $76.3M (+49.8%), adjusted EPS $0.63","bullets":["Diluted EPS $0.47 (+51.6% YoY); adjusted EPS $0.63 (+34.0% YoY).","Adjusted EBITDA $166.8M (+24.6% YoY); adjusted EBITDAR $261.5M.","Same-store SNF revenue +5.8%; occupancy 90.4% vs industry 79.5%; mature facilities occupancy 93.8%.","Cash from operations $371.8M in H1 2026; liquidity $756.6M including $164.5M cash.","Deployed $190.8M in real estate H1; previously announced Eduro acquisition adds 34 facilities in Texas."],"urls":{"canonical":"https://secwatch.observer/filing/0002001184-26-000031","json":"https://secwatch.observer/filing/0002001184-26-000031.json","markdown":"https://secwatch.observer/filing/0002001184-26-000031.md","text":"https://secwatch.observer/filing/0002001184-26-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2001184/000200118426000031/0002001184-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2001184/000200118426000031/pacs-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T20:05:13.921480+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"}