---
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"
generated_at: "2026-08-04T20:05:13.921480+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# PACS Group Q2 2026 revenue $1.43B (+9.1% YoY), net income $76.3M (+49.8%), adjusted EPS $0.63

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0002001184-26-000031
- JSON: https://secwatch.observer/filing/0002001184-26-000031.json
- Plain text: https://secwatch.observer/filing/0002001184-26-000031.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.