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    PACS
    Earnings call· Jun 2026(Q2 FY26)

    PACS Group Q2 FY26 earnings call PACS

    Aug 5, 2026 Source

    Executive summary

    PACS Group Q2 FY26 — Strong Revenue and Adjusted EBITDA Growth with Operational Improvements

    PACS Group delivered strong Q2 FY26 results, driven by operational improvements across its existing portfolio, including increased occupancy and skilled mix. The company is actively integrating new acquisitions, such as the Eduro Healthcare facilities, while maintaining a conservative balance sheet and addressing ongoing government investigations and internal control remediation efforts. The focus remains on high-quality care and disciplined growth.

    Highlights

    5
    • Revenue increased 9.1% year-over-year to $1.43 billion.

    • Adjusted EBITDA grew 25% year-over-year to $166.8 million.

    • Adjusted EBITDA margin expanded by 150 basis points to 11.7%.

    • Same-store occupancy increased by 150 basis points to 90.6%.

    • 83.6% (239 facilities) of skilled nursing facilities with reported CMS quality measure ratings were 4 or 5 stars.

    Concerns

    2
    • Government investigations continue to progress, with timing of resolution unknown.

    • Material weaknesses in internal control over financial reporting are being remediated, expected by year-end.

    Guidance & targets

    4
    CategoryTargetConfidence
    Full-year revenue
    $5.75 billion to $5.85 billion
    high materiality
    High
    Full-year adjusted EBITDA
    $640 million to $660 million
    high materiality
    High
    Closing of remaining Eduro facilities
    Remaining 14 facilities to close
    medium materiality
    Medium
    Future acquisitions
    Announce and close on other facilities
    medium materiality
    Medium

    Segment performance

    5
    SegmentRevenueYoYQoQMargin
    Same-store Skilled Nursing
    Includes 284 skilled nursing facilities operated as of the beginning of 2025, providing a meaningful year-over-year view of underlying portfolio performance. Consistent with Q1 revenue growth of 6.1% (excluding supplemental WQIP payments).
    Occupancy: 90.6%Occupancy change: up 150 basis pointsSkilled mix: 29.7%Skilled mix change: up from 29.2%
    $1.35 billion5.8%
    Total Skilled Nursing Portfolio
    Overall portfolio performance, with occupancy significantly above the industry average of 79.5%.
    Occupancy: 90.4%Occupancy change: up 180 basis pointsPrior year occupancy: 88.6%Skilled mix: 30%Skilled mix change: up 100 basis pointsPrior year skilled mix: 29%
    Mature Facilities
    These facilities have gained tenure within the PACS model and demonstrate strong performance.
    Number of facilities: 184Occupancy: 93.8%Skilled mix: 31.9%Average CMS quality measure rating: 4.5
    Ramping Facilities
    Facilities progressing through the integration life cycle, showing strong improvement and substantial upside potential.
    Number of facilities: 100Occupancy: 87.7%Skilled mix: 26.9%
    New Facilities
    Recently acquired facilities in the initial stages of integration.
    Number of facilities: 6Occupancy: 78.7%Skilled mix: 27.2%

    Operational metrics

    23
    Revenue
    $1.43 billionup 9.1% YoY
    Q2 FY26
    Net income
    $76.4 millionup 50% YoY
    Q2 FY26
    Adjusted EBITDAR
    $261.5 million
    Q2 FY26
    Adjusted EBITDA margin
    11.7%up 150 bps YoY
    Q2 FY26

    Expanded as revenue growth outpaced expense growth due to same-store occupancy improvement, favorable patient mix, and disciplined cost management.

    Noncash lease expense
    $10.2 million
    Q2 FY26

    Included as additional information below adjusted EBITDA calculation.

    Cost of services
    $1.09 billionup 6.7% YoY
    Q2 FY26
    General and administrative expense
    $114.3 millionup from $100.3 million YoY
    Q2 FY26

    Reflects continued investment in personnel, systems, and compliance infrastructure, as well as higher stock-based compensation expense.

    Cash from operating activities
    $371.8 million
    H1 FY26
    Real estate investment
    $104.3 million
    Q2 FY26

    Deployed to acquire real estate within operating footprint.

    Real estate investment
    $190.8 million
    H1 FY26

    Total real estate investment for the first six months of the year.

    Facilities with owned real estate
    64
    as of June 30

    Company owns the underlying real estate associated with these facilities.

    Available liquidity
    $756.6 million
    as of June 30

    Provides meaningful flexibility for investment and growth.

    Cash and cash equivalents
    $164.5 million
    as of June 30

    Component of available liquidity.

    Line of credit drawn
    $0
    as of June 30

    No amount drawn on the $600 million line of credit.

    Total facilities operated
    324
    as of June 30

    Across 17 states.

    Total beds
    35,631
    as of June 30

    Includes skilled nursing and assisted living beds.

    Patients cared for daily
    >31,900
    daily
    Employees
    ~48,000
    Q2 FY26
    Contract labor
    lowestin any of the past 2 years
    Q2 FY26

    Indicates improving labor market dynamics and margin expansion.

    Eduro facilities (20 closed in Texas) occupancy
    mid-60%
    Q2 FY26

    Occupancy for the 20 facilities acquired from Eduro Healthcare in Texas.

    Eduro facilities (20 closed in Texas) skilled mix
    10-11%
    Q2 FY26

    Skilled mix for the 20 facilities acquired from Eduro Healthcare in Texas.

    Ohio WQIP payments
    H2 FY26

    Payments expected in the second half of the year but not accrued in guidance, representing potential upside.

    California WQIP payment
    Q3 FY26 or late FY26/early FY27

    At least one more payment expected in 2026, not accrued in guidance, representing potential upside and impacting same-store revenue growth.

    Industry KPIs

    6
    MetricValueDetails
    Utilization trends90.6%%
    Same facility volumes5.8%%
    Stars rate environment83.6%%
    Payer mix supplemental payments30%%
    Membership covered lives by line>31,900patients
    Adjusted EPS EBITDA leverage guidance$0.63USD/share

    Deals & partnerships

    1
    Eduro HealthcareAcquisition of operations of 34 skilled nursing facilities.

    The portfolio includes 3,633 skilled nursing beds across Texas, Montana, South Dakota, North Dakota, New Mexico, and Utah. Operations of the first 20 facilities in Texas closed on August 1, 2026.

    Risks & headwinds

    2
    Government investigations

    Timing of resolution unknown

    Mitigation: Fully cooperative and engaged with the government; investments made to strengthen organization, enhance infrastructure, and reinforce compliance and reporting processes.

    Material weaknesses in internal control over financial reportingExpected to be remediated by end of FY26

    Remediation plan actively advancing, substantial progress made

    Mitigation: Strengthening leadership team, enhancing compliance department, and implementing additional controls across key areas of the business, particularly within revenue processes.

    What to watch in Q3 FY26

    5

    Remediation of material weaknesses in internal control over financial reporting

    By end of FY26
    CurrentActively advancing remediation plan, substantial progress made
    TargetRemediation completed

    Why it matters

    Critical for financial reporting integrity and investor confidence.

    Regarding our previously disclosed material weaknesses in internal control over financial reporting, we are actively advancing our remediation plan and have made substantial progress and we expect to have them remediated by the end of the year.

    Q&A highlights

    6

    What gives management confidence in stronger earnings growth for the back half of the year, given the updated guidance?

    Management attributes confidence to continued strength across all cohorts (occupancy, skilled mix, quality, cash flow) in H1. The guidance is disciplined, reflecting normal integration considerations for the Eduro transaction, with only a modest contribution from the 20 closed Texas facilities and excluding remaining Eduro or future acquisitions.

    we feel very good about the momentum in our business. And -- but we do want to be disciplined in our guide. So the rate reflects the continued strength we saw across all of our cohorts in the first half, including occupancy, skilled mix, quality and cash flow.

    asked by Benjamin Rossi · answered by Jason Murray

    3 min read7 chapters

    Detailed Narrative

    01

    Operational Momentum and Portfolio Performance

    PACS Group reported strong Q2 FY26 results, with revenue up 9.1% and adjusted EBITDA up 25%, reflecting sustainable operating model execution. The existing portfolio drove performance, with same-store revenue growth of 5.8% and a 150 basis point increase in same-store occupancy, demonstrating organic growth and the effectiveness of their locally led, centrally supported model. Overall occupancy for the total skilled nursing portfolio increased by 180 basis points to 90.4%, significantly above the industry average of 79.5%.

    02

    Quality Outcomes and Clinical Excellence

    The company highlighted significant improvements in quality, with 83.6% (239 facilities) of skilled nursing facilities achieving 4 or 5-star CMS ratings. A case study of a California facility successfully graduating from a 'special focused facility' designation underscored PACS's ability to turn around clinically and operationally challenged assets through strong local leadership and support. This focus on quality is seen as a primary driver of financial success, building trust with hospitals, payers, and patients.

    03

    Acquisition Strategy and Eduro Transaction

    PACS is returning to an active acquisition phase, having closed on 20 of 34 skilled nursing facilities from Eduro Healthcare in Texas on August 1, with the remaining 14 expected to close in Q3/Q4. This transaction adds significant density in Texas and expands presence in other markets, aligning with PACS's disciplined strategy to improve clinical quality and create long-term value. The acquired Eduro facilities, while having positive EBITDA margins, are expected to see further improvement in quality measures, occupancy, and skilled mix under PACS's model.

    04

    Financial Strength and Capital Allocation

    The company ended Q2 with $756.6 million in available liquidity, including $164.5 million of cash, and a net leverage of 0.1x, providing flexibility for investments, acquisitions, and real estate ownership. They deployed $104.3 million to acquire real estate in Q2, bringing the H1 total to $190.8 million, now owning the underlying real estate for 64 of their operated facilities. This conservative leverage profile is considered an important strategic advantage.

    05

    Guidance Increase and Future Outlook

    PACS raised its full-year revenue guidance to $5.75 billion-$5.85 billion and adjusted EBITDA guidance to $640 million-$660 million, reflecting confidence in existing portfolio performance and integration capabilities. The updated guidance includes a modest contribution from the 20 closed Eduro facilities but excludes the remaining 14 and any future acquisitions. The company anticipates continued high performance in the second half of the year.

    06

    Internal Controls and Government Investigations

    The company is actively remediating material weaknesses in internal control over financial reporting, expecting completion by year-end, and continues to cooperate with ongoing government investigations, expressing confidence in their ability to navigate these matters responsibly. They emphasize that financial statements are prepared in accordance with GAAP and fairly present the company's financial position.

    07

    Technology and AI Integration

    PACS is actively exploring and implementing AI tools to enhance operational efficiencies, particularly in patient assessment and documentation. The goal is to identify patient needs, capture care elements, save clinician time, and improve quality measures. This strategic use of technology aims to free up clinicians for direct patient care and potentially expand margins, while ensuring compliance with privacy regulations.

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