PACS Group, Inc. (PACS) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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PACS Group, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $76,349,000.00Accrued self-insurance liabilities → Operating adjustments reconciliation: $47,999,000.00Other accrued expenses → Operating adjustments reconciliation: $43,256,000.00Stock-based compensation → Operating adjustments reconciliation: $25,832,000.00Depreciation and amortization → Operating adjustments reconciliation: $20,121,000.00Accounts receivable, net → Operating adjustments reconciliation: $13,541,000.00Noncash lease expense → Operating adjustments reconciliation: $10,212,000.00Other liabilities → Operating adjustments reconciliation: $6,718,000.00Prepaid expenses and other current assets → Operating adjustments reconciliation: $990,000.00Amortization of deferred financing fees → Operating adjustments reconciliation: $788,000.00Operating adjustments reconciliation → Net cash from operating activities: $59,158,000.00Operating adjustments reconciliation → Accrued payroll and benefits: $54,872,000.00Operating adjustments reconciliation → Deferred taxes: $23,756,000.00Operating adjustments reconciliation → Accounts payable: $19,005,000.00Operating adjustments reconciliation → Other receivables: $4,230,000.00Operating adjustments reconciliation → Escrow funds: $3,466,000.00Operating adjustments reconciliation → Operating lease liabilities: $2,655,000.00Operating adjustments reconciliation → Other assets: $1,168,000.00Operating adjustments reconciliation → (Gain) loss on investment in partnership: $730,000.00Operating adjustments reconciliation → Gain on insurance subsidiary deposits and investments: $398,000.00Operating adjustments reconciliation → Other noncash operating activities, net: $19,000.00Sale of equity securities → investing reconciliation: $17,143,000.00Non-operating distributions from investment in partnership → investing reconciliation: $1,315,000.00investing reconciliation → Acquisition of facilities: $104,280,000.00investing reconciliation → Purchase of equity securities: $43,390,000.00investing reconciliation → Purchase of property and equipment: $26,526,000.00Net cash used in financing activities → financing reconciliation: $76,567,000.00Borrowing on line of credit → financing reconciliation: $17,000,000.00financing reconciliation → Payments on line of credit: $62,000,000.00financing reconciliation → Taxes paid related to net share settlement of stock-based compensation awards: $28,971,000.00financing reconciliation → Payments on long-term debt: $2,596,000.00Net cash used in investing activities → investing reconciliation: $155,738,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $273,711,000.00Net cash from operating activities → Cash sources and uses: $135,507,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $176,913,000.00Cash sources and uses → Net cash used in investing activities: $155,738,000.00Cash sources and uses → Net cash used in financing activities: $76,567,000.00Net income: $76,349,000.00Net income+$76.35 MDepreciation and amortization: $20,121,000.00Depreciation and amortization+$20.12 MAmortization of deferred financing fees: $788,000.00Debt issuance cost amortization+$788.00 KStock-based compensation: $25,832,000.00Stock-based compensation+$25.83 M(Gain) loss on investment in partnership: -$730,000.00Partnership gain & loss−$730.00 KGain on insurance subsidiary deposits and investments: -$398,000.00Other investment gain & loss−$398.00 KDeferred taxes: -$23,756,000.00Deferred income taxes−$23.76 MNoncash lease expense: $10,212,000.00Operating lease amortization+$10.21 MOther noncash operating activities, net: -$19,000.00Other operating, net−$19.00 KAccounts receivable, net: $13,541,000.00Accounts receivable+$13.54 MOther receivables: -$4,230,000.00Other receivables−$4.23 MPrepaid expenses and other current assets: $990,000.00Prepaid & other assets+$990.00 KOther assets: -$1,168,000.00Other operating assets−$1.17 MEscrow funds: -$3,466,000.00Deposits & other assets−$3.47 MOperating lease liabilities: -$2,655,000.00Operating lease liabilities−$2.66 MAccounts payable: -$19,005,000.00Accounts payable−$19.01 MAccrued payroll and benefits: -$54,872,000.00Accrued compensation−$54.87 MAccrued self-insurance liabilities: $47,999,000.00Self-insurance reserves+$48.00 MOther accrued expenses: $43,256,000.00Other accrued liabilities+$43.26 MOther liabilities: $6,718,000.00Other operating liabilities+$6.72 MRefund liability: $0.00Net cash from operating activities: $135,507,000.00Operating cash+$135.51 MOperating adjustments reconciliation: $169,457,000.00Borrowing on line of credit: $17,000,000.00Credit line borrowings+$17.00 MPayments on line of credit: -$62,000,000.00Credit line repayments−$62.00 MPayments on long-term debt: -$2,596,000.00Other long-term debt repaid−$2.60 MNoncontrolling interest distribution: $0.00Purchase of equity in noncontrolling interest: $0.00Taxes paid related to net share settlement of stock-based compensation awards: -$28,971,000.00Stock-award tax withholding−$28.97 MNet cash used in financing activities: -$76,567,000.00. Cash required to fund net payments.Financing cash−$76.57 Mfinancing reconciliation: $93,567,000.00Non-operating distributions from investment in partnership: $1,315,000.00Joint venture proceeds+$1.32 MPurchase of equity securities: -$43,390,000.00Equity securities purchases−$43.39 MSale of equity securities: $17,143,000.00Equity securities sales+$17.14 MAcquisition of facilities: -$104,280,000.00Acquisition of facilities−$104.28 MPurchase of property and equipment: -$26,526,000.00Other PP&E purchases−$26.53 MNet cash used in investing activities: -$155,738,000.00. Cash required to fund net payments.Investing cash−$155.74 Minvesting reconciliation: $174,196,000.00Cash sources and uses: $409,218,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $273,711,000.00Beginning cash$273.71 MEnding cash: Cash, cash equivalents, and restricted cash: $176,913,000.00Ending cash$176.91 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flowNot availableCash flow / Net income1.77×Operating cash flow ÷ net incomeNet cash change−$96.80 MEnding cash − beginning cash
Chart details

PACS Group, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
273,711,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
135,507,000 US dollars. Net cash provided.
Net income
76,349,000 US dollars
Depreciation and amortization
20,121,000 US dollars
Amortization of deferred financing fees
788,000 US dollars
Stock-based compensation
25,832,000 US dollars
(Gain) loss on investment in partnership
negative 730,000 US dollars
Gain on insurance subsidiary deposits and investments
negative 398,000 US dollars
Deferred taxes
negative 23,756,000 US dollars
Noncash lease expense
10,212,000 US dollars
Other noncash operating activities, net
negative 19,000 US dollars
Accounts receivable, net
13,541,000 US dollars
Other receivables
negative 4,230,000 US dollars
Prepaid expenses and other current assets
990,000 US dollars
Other assets
negative 1,168,000 US dollars
Escrow funds
negative 3,466,000 US dollars
Operating lease liabilities
negative 2,655,000 US dollars
Accounts payable
negative 19,005,000 US dollars
Accrued payroll and benefits
negative 54,872,000 US dollars
Accrued self-insurance liabilities
47,999,000 US dollars
Other accrued expenses
43,256,000 US dollars
Other liabilities
6,718,000 US dollars
Refund liability
0 US dollars
Investing activities
negative 155,738,000 US dollars. Net cash used.
Non-operating distributions from investment in partnership
1,315,000 US dollars
Purchase of equity securities
negative 43,390,000 US dollars
Sale of equity securities
17,143,000 US dollars
Acquisition of facilities
negative 104,280,000 US dollars
Purchase of property and equipment
negative 26,526,000 US dollars
Financing activities
negative 76,567,000 US dollars. Net cash used.
Borrowing on line of credit
17,000,000 US dollars
Payments on line of credit
negative 62,000,000 US dollars
Payments on long-term debt
negative 2,596,000 US dollars
Noncontrolling interest distribution
0 US dollars
Purchase of equity in noncontrolling interest
0 US dollars
Taxes paid related to net share settlement of stock-based compensation awards
negative 28,971,000 US dollars
Operating adjustment reconciliation
169,457,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
93,567,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
174,196,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
176,913,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
409,218,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 96,798,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.77×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $59.16M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
PACS Group, Inc. (PACS) FY2026 Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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