PACS Group, Inc. (PACS)

PACS Group Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	269.17	191.54	55.76	112.87	150.5	47.95
Depreciation & Amortization	67.98	55.66	40.81	25.63	22.31	7.15
Other Amortization	3.15	3.15	3.12	6.07	1.21	0.9
Loss (Gain) From Sale of Assets	-	-	-	-	-	-2.97
Loss (Gain) From Sale of Investments	-	-	-	-	-	-0.23
Loss (Gain) on Equity Investments	-0.72	0.77	4.57	0.39	0.35	-
Stock-Based Compensation	74.44	54.07	115.54	-	-	-
Other Operating Activities	5.89	26.32	-10.67	13.39	12.55	9.16
Change in Accounts Receivable	3.63	13.65	-93.97	-176.88	-114.42	-36.9
Change in Accounts Payable	-13.34	14.86	33.4	33.37	32.81	30.78
Change in Other Net Operating Assets	163.05	44.21	218.79	48.85	-12.68	1.77
Operating Cash Flow	573.25	404.22	367.34	63.7	92.62	57.6
Operating Cash Flow Growth	20.27%	10.04%	476.70%	-31.22%	60.78%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-117.47	-105.41	-66.47	-45.78	-22.86	-124.09
Sale of Property, Plant & Equipment	0.75	0.75	1.5	0.75	0.01	-
Cash Acquisitions	-334.31	-143.75	-283.34	-127.02	-55.37	-79.68
Investment in Securities	-46.88	-15.62	-94.37	-0.74	2.91	-14.84
Investing Cash Flow	-497.9	-264.03	-442.68	-172.79	-75.32	-218.6

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	-	748.31	1,267	242.43	622.4
Long-Term Debt Repaid	-	-60.22	-1,073	-1,058	-173.05	-386.55
Net Debt Issued (Repaid)	-155.23	-60.22	-325.15	209.4	69.38	235.85
Issuance of Common Stock	-	-	509.44	-	-	-
Repurchase of Common Stock	-40.07	-8.4	-33.6	-	-	-
Common Dividends Paid	-	-	-33.72	-80.39	-60.28	-53.8
Other Financing Activities	-0.77	-0.38	0.5	0.59	3.25	-
Financing Cash Flow	-196.07	-68.99	117.48	129.59	12.35	182.05

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash Flow	-120.73	71.21	42.14	20.5	29.64	21.05

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	455.78	298.82	300.88	17.92	69.75	-66.49
Free Cash Flow Growth	13.95%	-0.68%	1579.46%	-74.32%	-	-
Free Cash Flow Margin	8.21%	5.65%	7.36%	0.58%	2.88%	-5.70%
Free Cash Flow Per Share	2.90	1.91	2.02	0.14	0.54	-0.52
Levered Free Cash Flow	378.32	241.9	344.8	-82.97	-	-
Unlevered Free Cash Flow	393.65	256.48	369.4	-57.84	-	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	39.81	40.51	48.25	50.56	25.91	6.94
Cash Income Tax Paid	26.55	84.05	107.83	60.01	42.55	29.11
Change in Working Capital	153.34	72.71	158.22	-94.66	-94.29	-4.36

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Aug 4, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 8, 2026

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