secwatch.observer — SEC 8-K summary
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Issuer:     PACS Group, Inc. (PACS)
CIK:        0002001184
Form:       8-K
Filed at:   2026-08-04T20:03:59+00:00
Accession:  0002001184-26-000031
Event type: earnings
Sentiment:  positive
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/2001184/000200118426000031/0002001184-26-000031-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/2001184/000200118426000031/pacs-20260804.htm
  HTML page:      https://secwatch.observer/filing/0002001184-26-000031

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