NET INCOME PER COMMON SHARE (Tables)

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Abstract]

Schedule of basic and diluted net income per share

The following table sets forth the computation of basic and diluted net income per share for the periods presented:


			Three Months Ended June 30,												Six Months Ended June 30,
			2026						2025						2026						2025
Numerator:


Net income attributable to The Pennant Group, Inc.			$	9,082					$	7,085					$	17,601					$	14,860

Denominator:
Weighted average shares outstanding for basic net income per share			34,835						34,529						34,781						34,500
Plus: assumed incremental shares from exercise of options and assumed conversion or vesting of restricted stock(a)			1,122						843						1,076						784
Adjusted weighted average common shares outstanding for diluted income per share			35,957						35,372						35,857						35,284

Earnings Per Share:
Basic net income per common share			$	0.26					$	0.21					$	0.51					$	0.43
Diluted net income per common share			$	0.25					$	0.20					$	0.49					$	0.42


(a)						The diluted per share amounts do not reflect common share equivalents outstanding of 2,207 and 2,039 for the three and six months ended June 30, 2026, and 1,557 and 1,368 for the three and six months ended June 30, 2025, because of their anti-dilutive effect.