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    PACS
    Earnings call· Mar 2026(Q1 FY26)

    PACS Group Q1 FY26 earnings call PACS

    May 12, 2026 Source

    Executive summary

    PACS Group Q1 FY26 — Strong Operational Performance and Increased Adjusted EBITDA Guidance

    PACS Group delivered a strong Q1 FY26, driven by consistent operational execution, stable occupancy, and improving skilled mix across its facility cohorts. The company significantly raised its full-year Adjusted EBITDA guidance, reflecting outperformance and a refined methodology excluding future acquisitions. Management emphasized disciplined capital allocation, including a new share repurchase authorization, while navigating ongoing government investigations and internal control remediation efforts.

    Highlights

    5
    • Revenue increased 11% year-over-year to $1.42 billion.

    • Adjusted EBITDA grew 75% year-over-year to $170.4 million.

    • Diluted EPS rose to $0.50 from $0.17 in the prior year.

    • 222 facilities rated 4 or 5 stars under CMS Quality Measure ratings, up from 207 at the end of 2025.

    • Full-year 2026 Adjusted EBITDA guidance increased by $50 million to a range of $605 million to $625 million.

    Concerns

    3
    • Government investigations are ongoing, with timing of resolution uncertain.

    • Material weaknesses in internal financial reporting controls remediation is ongoing.

    • The California W-Equip program has been discontinued as of end of 2025, with future payments uncertain.

    Guidance & targets

    2
    CategoryTargetConfidence
    Full-year 2026 Adjusted EBITDA
    $605 million to $625 million
    high materiality
    High
    Full-year 2026 Revenue
    $5.65 billion to $5.75 billion
    high materiality
    High

    Operational metrics

    29
    Facilities operated
    323
    Q1 FY26

    As of March 31, 2026, PACS operated 323 facilities across 17 states

    Total beds
    35,500
    Q1 FY26

    approximately 35,500 total beds, including roughly 32,700 skilled nursing beds and 2,700 assisted living beds

    Skilled nursing beds
    32,700
    Q1 FY26

    approximately 35,500 total beds, including roughly 32,700 skilled nursing beds

    Assisted living beds
    2,700
    Q1 FY26

    approximately 35,500 total beds, including roughly 32,700 skilled nursing beds and 2,700 assisted living beds

    Patients daily
    31,900
    Q1 FY26

    caring for approximately 31,900 patients daily

    Facilities rated 4 or 5 stars (CMS)
    222up from 207 at the end of 2025
    Q1 FY26

    222 of our facilities are rated 4 or 5 stars under CMS Quality Measure ratings, up from 207 at the end of 2025.

    Administrator-in-Training (AIT) program participants
    40
    Q1 FY26

    We currently have 40 AITs in the program

    Net income
    $80.7 millionincrease of $52.3 million from $28.5 million in the first quarter of last year
    Q1 FY26
    Adjusted EBITDAR
    $265.9 million
    Q1 FY26
    W-Equip net EBITDA benefit
    $16.3 million
    Q1 FY26

    Adjusted EBITDA for the quarter included approximately $16.3 million of net EBITDA benefit from payments that we received under California's workforce and Quality Incentive Program, or W Equip

    Adjusted EBITDA excluding W-Equip
    increased $57 millionyear-over-year
    Q1 FY26

    Even excluding this W Equipped benefit, our adjusted EBITDA increased $57 million year-over-year in the first quarter of the prior year.

    Same-store revenue growth
    8%year-over-year
    Q1 FY26

    On a same-store basis, which includes 284 skilled nursing facilities and operations since the beginning of 2025, our revenue increased 8% year-over-year in the first quarter.

    Same-store occupancy
    90.8%from 89.6%
    Q1 FY26

    This growth was driven by occupancy improvement from 89.6% to 90.8%

    Total occupancy
    90.9%compared to 89.2% in the prior year
    Q1 FY26

    Total occupancy for all facilities for the quarter was 90.9%, compared to 89.2% in the prior year

    Skilled mix
    30.5%improvement of 90 basis points year-over-year
    Q1 FY26

    Our skilled mix increased to 30.5%, which was an improvement of 90 basis points year-over-year

    Mature facilities occupancy
    94.8%
    Q1 FY26

    Our mature facilities remained highly stable, operating at 94.8% occupancy

    Mature facilities skilled mix
    33%
    Q1 FY26

    with skilled mix of 33%

    Ramping facilities occupancy
    88.9%
    Q1 FY26

    Our ramping facilities averaged 88.9% occupancy

    Ramping facilities skilled mix
    improving
    Q1 FY26

    with skilled mix continuing to improve

    New facilities occupancy
    82.7%
    Q1 FY26

    Our new facilities averaged 82.7% occupancy

    New facilities skilled mix
    26.5%
    Q1 FY26

    with skilled mix of 26.5%

    Cost of services
    $1.07 billionup 5% year-over-year
    Q1 FY26

    cost of services totaled $1.07 billion, up 5% year-over-year

    General and administrative expense
    $112 million
    Q1 FY26

    Our general and administrative expense was approximately $112 million

    Total operating expenses
    increased approximately 5.8%year-over-year
    Q1 FY26

    Total operating expenses increased approximately 5.8% year-over-year

    Strategic real estate investments
    $86.5 million
    Q1 FY26

    During the quarter, we deployed $86.5 million in strategic real estate investments

    Available liquidity
    $800 million
    Q1 FY26

    We ended the quarter with approximately $800 million of available liquidity

    Cash balance
    $250 million
    Q1 FY26

    including approximately $250 million of cash

    Share repurchase authorization
    $250 million
    Q1 FY26

    our Board recently approved a $250 million share repurchase authorization

    Credit line drawn
    $45 million
    Q1 FY26

    We only had $45 million drawn on it at the end of the first quarter.

    Industry KPIs

    6
    MetricValueDetails
    Utilization trendsTotal occupancy: 90.9%; Skilled mix: 30.5%; Mature facilities occupancy: 94.8%; Mature facilities skilled mix: 33%; Ramping facilities occupancy: 88.9%; New facilities occupancy: 82.7%; New facilities skilled mix: 26.5%%; %; %; %; %; %; %
    Same facility volumesSame-store revenue growth: 8%%
    Stars rate environment222 facilities rated 4 or 5 stars; Mature facilities average CMS quality measure star rating: 4.4facilities; stars
    Payer mix supplemental paymentsW-Equip net EBITDA benefit: $16.3 millionUSD
    Membership covered lives by line31,900patients
    Adjusted EPS EBITDA leverage guidanceAdjusted EBITDA: $170.4 million; Diluted EPS: $0.50; Net leverage: 0.1x; FY26 Adjusted EBITDA guidance: $605 million to $625 millionUSD; USD; x; USD

    Deals & partnerships

    2
    Not specifiedStrategic real estate investments within operating footprint.$86.5 million

    During the quarter, we deployed $86.5 million in strategic real estate investments within our operating footprint consistent with our long-term approach to selectively increasing ownership.

    Not specifiedPotential future acquisitions

    We continue to see a robust and active pipeline of opportunities and are actively evaluating a number of potential transactions that align with our strategic and financial criteria. Based on our current visibility, we expect to remain active on the acquisition front, and are engaged in discussions on several opportunities that we could potentially close during 2026.

    Risks & headwinds

    4
    Government investigationsongoing

    unquantified

    Mitigation: remain fully cooperative and engaged with the government throughout the process; confident in our ability to navigate these matters responsibly and thoughtfully

    Managed care providers potentially reducing admissions into skilled nursing facilitiescurrent

    have not seen those concerns impact our business

    Mitigation: high-quality operators with strong clinical outcomes, reliable discharge partnerships and proven patient care capabilities will continue to play an essential role

    Discontinuation of California's Workforce and Quality Incentive Program (W-Equip)effective end of 2025

    discontinued as of the end of 2025

    Mitigation: actively advocating for a successor program that aligns reimbursement with quality

    Material weaknesses in internal financial reporting controlsremediation ongoing, substantial progress expected this year

    unquantified

    Mitigation: strengthening our leadership team, enhancing our compliance and implementing additional controls across key areas of business, particularly within our revenue processes

    What to watch in Q2 FY26

    5

    Ohio Quality Incentive Program Payments

    sometime in 2026
    Currentinitial indications across the portfolio... all have performed incredibly well
    TargetPayment receipt and exact quantity

    Why it matters

    Potential for additional revenue not included in guidance, reflecting quality performance.

    Initially, we believe there's substantive opportunity for us to be paid out in those quality programs, and we're actively having conversations with the state about when that payment is going to take place.

    Q&A highlights

    8

    Inquired about updates on Ohio's quality incentive program recalculations and general rate trends across states for the rest of 2026.

    Management stated that initial indications for their Ohio facilities are strong, and they are actively discussing payment timing with the state. They generally encourage quality-related reimbursement programs and are seeing stability and improvement in rates due to advocacy for post-acute care's importance and higher acuity levels.

    Initial indications across the portfolio that we have, both the stuff that we have had in Ohio for a long time as well as our new acquisitions that we acquired in the past a little bit, all have performed incredibly well across that quality program.

    asked by Raj Kumar · answered by Joshua Jergensen

    2 min read6 chapters

    Detailed Narrative

    01

    Operational Consistency and Growth Strategy

    PACS Group reported continued operational consistency and measurable progress across integrated facilities, reflecting the durability of its operating model. The company's strategy focuses on driving performance in the existing portfolio, advancing facilities through their integration life cycle, and disciplined capital allocation. The progression from new to ramping to mature facilities is viewed as a meaningful and embedded source of organic growth within the existing portfolio.

    02

    CMS Quality and Clinical Outcomes

    The company highlighted strong clinical outcomes, with 222 facilities rated 4 or 5 stars under CMS Quality Measure ratings as of Q1 FY26, an increase from 207 at the end of 2025. Mature facilities maintained an average CMS quality measure star rating of 4.4, consistent with the prior quarter and meaningfully above the industry average of 3.6. This reflects continued consistency in clinical execution, patient outcomes, and operational discipline across a large and growing platform.

    03

    Leadership Development and Operating Model

    PACS Group emphasizes its locally led, centrally supported model, empowering facility leaders to make decisions at the point of care while PAC Services provides infrastructure and support. A key component of sustaining this performance is investment in leadership development through the Administrator-in-Training (AIT) program, which currently has 40 participants. This program builds a scalable bench of operators prepared for leadership roles in existing and newly acquired facilities.

    04

    Capital Allocation and Share Repurchase

    The company maintains a conservative and flexible balance sheet, ending the quarter with approximately $800 million of available liquidity, including $250 million of cash, and net leverage of 0.1x. The Board recently approved a $250 million share repurchase authorization, providing an additional capital allocation tool and flexibility to repurchase shares opportunistically when conditions warrant, though no fixed expiration date or specific repurchase obligation exists.

    05

    Managed Care and Reimbursement Dynamics

    Despite ongoing discussions around managed care providers potentially reducing admissions into skilled nursing facilities, PACS Group has not seen these concerns impact its business, with operating metrics, admission trends, and skilled mix remaining strong. The company has successfully renegotiated hundreds of managed care contracts, securing appropriate reimbursement for the higher levels of acuity now seen in skilled nursing, emphasizing its role as a high-quality provider.

    06

    Government Investigations and Internal Controls

    PACS Group continues to progress through normal course government investigations, remaining fully cooperative, though the timing of📎 resolution is uncertain. Remediation efforts for previously disclosed material weaknesses in internal financial reporting controls are ongoing, with substantial progress expected in 2026. This includes strengthening leadership, enhancing compliance, and implementing additional controls, particularly within revenue processes.

    AI-generated summary of the company’s earnings call. Not investment advice.