# PACS Group, Inc. (PACS) FY2026 Q2 Balance Sheet

- Company: PACS Group, Inc. (PACS)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0002001184-26-000030
- Page: https://plicit.ai/financials/pacs/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/pacs-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 5,656,321,000 US dollars
- **Current assets**: 962,354,000 US dollars
- **Non-current assets**: 4,693,967,000 US dollars
- **Liabilities**: 4,540,921,000 US dollars
- **Current liabilities**: 1,055,058,000 US dollars
- **Non-current liabilities**: 3,485,863,000 US dollars
- **Equity**: 1,115,400,000 US dollars
- **Noncontrolling interest**: 5,000,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Accounts receivable, net**: 634,496,000 US dollars
- **Cash and cash equivalents**: 164,451,000 US dollars
- **Other receivables**: 89,413,000 US dollars
- **Prepaid expenses and other current assets**: 73,994,000 US dollars
- **Operating lease right-of-use assets**: 2,862,741,000 US dollars
- **Property and equipment, net**: 1,397,436,000 US dollars
- **Other assets**: 209,282,000 US dollars
- **Insurance subsidiary deposits and investments**: 134,721,000 US dollars
- **Goodwill and other indefinite-lived assets**: 68,061,000 US dollars
- **Escrow funds**: 21,726,000 US dollars
- **Other accrued expenses**: 204,811,000 US dollars
- **Accrued payroll and benefits**: 187,689,000 US dollars
- **Refund liability**: 181,129,000 US dollars
- **Accounts payable**: 160,880,000 US dollars
- **Current portion of accrued self-insurance liabilities**: 157,107,000 US dollars
- **Current operating lease liabilities**: 156,062,000 US dollars
- **Current maturities of long-term debt**: 7,380,000 US dollars
- **Long-term operating lease liabilities**: 2,848,918,000 US dollars
- **Long-term debt, less current maturities, net of deferred financing fees**: 238,709,000 US dollars
- **Accrued self-insurance liabilities, less current portion**: 237,774,000 US dollars
- **Other liabilities**: 160,462,000 US dollars
- **Line of credit**: 0 US dollars
- **Additional paid-in capital**: 643,598,000 US dollars
- **Retained earnings**: 466,644,000 US dollars
- **Common stock: $0.001 par value; 1,250,000,000 shares authorized; 158,335,612 shares issued and outstanding as of June 30, 2026, and 156,615,144 shares issued and outstanding as of December 31, 2025**: 158,000 US dollars
- **Noncontrolling interest in subsidiary**: 5,000,000 US dollars

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.