v3.26.1
COMPUTATION OF NET INCOME PER COMMON SHARE (Tables)
 6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Schedule of Reconciliation of the Numerator and Denominator Used
A reconciliation of the numerator and denominator used in the calculation of basic net income per common share follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Numerator:
Net income$76,349 $50,966 $157,017 $79,346 
Less: net (loss) income attributable to noncontrolling interest(21)3 (48)(89)
Net income attributable to PACS Group, Inc.$76,370 $50,963 $157,065 $79,435 
Denominator:
Weighted average common shares outstanding158,113,224 156,335,230 157,596,175 155,759,569 
Basic net income per common share$0.48 $0.33 $1.00 $0.51 
A reconciliation of the numerator and denominator used in the calculation of diluted net income per common share follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Numerator:
Net income$76,349 $50,966 $157,017 $79,346 
Less: net (loss) income attributable to noncontrolling interest(21)3 (48)(89)
Net income attributable to PACS Group, Inc.$76,370 $50,963 $157,065 $79,435 
Denominator:
Weighted average common shares outstanding158,113,224 156,335,230 157,596,175 155,759,569 
Plus: effect of diluted shares3,873,501 9,138,903 4,417,436 10,182,705 
Adjusted weighted average common shares outstanding161,986,725 165,474,133 162,013,611 165,942,274 
Diluted net income per common share$0.47 $0.31 $0.97 $0.48 
Potentially dilutive securities that were not included in the diluted net income per common share calculation because they would be anti-dilutive were as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Unvested restricted stock units6,490 338,090 3,884 163,067 
Shares subject to Employee Stock Purchase Plan (ESPP)1,496 — 729 —