Financial Statements — PACS
Balance Sheet
(in billions USD)| Metric | Q2
2026 | Q1
2026 | Q3
2025 | Q2
2025 | Q1
2025 | Q3
2024 | Q2
2024 | Q1
2024 |
|---|
| Cash & Equivalents | 0.16 | 0.25 | 0.36 | 0.29 | 0.29 | 0.05 | 0.07 | 0.08 |
| Accounts Receivable | 0.63 | 0.65 | 0.63 | 0.64 | 0.68 | 0.57 | 0.61 | 0.62 |
| Total Current Assets | 0.96 | 1.07 | 1.13 | 1.08 | 1.08 | 0.73 | 0.80 | 0.83 |
| Property, Plant & Equipment | 1.40 | 1.31 | 1.13 | 1.03 | 1.00 | 0.92 | 0.76 | 0.66 |
| Goodwill | 0.06 | 0.06 | -- | -- | -- | -- | -- | -- |
| Total Non-current Assets* | 4.69 | 4.60 | 4.50 | 4.42 | 4.41 | 3.78 | 3.10 | 3.03 |
| Total Assets | 5.66 | 5.66 | 5.63 | 5.50 | 5.49 | 4.52 | 3.90 | 3.87 |
| Accounts Payable | 0.16 | 0.18 | 0.21 | 0.17 | 0.20 | 0.15 | 0.13 | 0.16 |
| Total Current Liabilities | 1.06 | 1.07 | 1.20 | 1.17 | 1.11 | 0.68 | 0.47 | 0.53 |
| Long-term Debt | 0.24 | 0.24 | 0.25 | 0.25 | 0.25 | 0.25 | 0.23 | 0.23 |
| Total Non-current Liabilities* | 3.49 | 3.55 | 3.55 | 3.52 | 3.63 | 3.17 | 2.85 | 3.20 |
| Total Liabilities | 4.54 | 4.62 | 4.75 | 4.69 | 4.74 | 3.85 | 3.32 | 3.73 |
| Retained Earnings | 0.47 | 0.39 | 0.25 | 0.20 | 0.15 | 0.08 | 0.10 | 0.13 |
| Total Stockholder Equity | 1.11 | 1.04 | 0.87 | 0.81 | 0.75 | 0.66 | 0.57 | 0.13 |
* Derived from reported values
Income Statement
(in billions USD) (except per-share rows)| Metric | Q2
2026 | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 |
|---|
| Total Revenue | 1.43 | 1.42 | 1.36 | 1.34 | 1.31 | 1.28 | 1.15 | 1.02 | 0.98 | 0.93 |
| Cost of Revenue* | -- | -- | -- | -- | 0.89 | -- | -- | 0.85 | 0.76 | 0.74 |
| Gross Profit | -- | -- | -- | -- | 0.42 | -- | -- | 0.18 | 0.22 | 0.20 |
| Selling, General & Admin | 0.11 | 0.11 | 0.11 | 0.10 | 0.10 | 0.10 | 0.08 | 0.07 | 0.14 | 0.05 |
| Total Operating Expenses | -- | -- | -- | -- | 0.34 | -- | -- | 0.15 | 0.22 | 0.12 |
| Operating Income | 0.11 | 0.12 | 0.09 | 0.09 | 0.08 | 0.05 | 0.02 | 0.02 | 0.00 | 0.08 |
| Pretax Income | 0.11 | 0.11 | 0.09 | 0.08 | 0.08 | 0.04 | 0.01 | 0.03 | (0.01) | 0.07 |
| Tax Provision | 0.03 | 0.03 | 0.03 | 0.02 | 0.03 | 0.01 | 0.01 | 0.02 | -0.00 | 0.02 |
| Net Income | 0.08 | 0.08 | 0.06 | 0.05 | 0.05 | 0.03 | 0.00 | 0.02 | (0.01) | 0.05 |
| Basic EPS | 0.48 | 0.51 | 0.39 | 0.33 | 0.33 | 0.18 | (0.03) | 0.10 | (0.07) | 0.38 |
| Diluted EPS | 0.47 | 0.50 | 0.42 | 0.32 | 0.31 | 0.17 | (0.03) | 0.10 | (0.07) | 0.38 |
* Derived from reported values
Cash Flow Statement
(in millions USD)| Metric | Q2
2026 | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 |
|---|
| Operating Cash Flow | 135.51 | 236.34 | (3.39) | 204.80 | 52.57 | 150.24 | 64.59 | 209.15 | 34.81 | 58.79 |
| Capital Expenditures | 26.53 | 21.83 | 51.11 | 18.01 | 18.57 | 17.72 | 24.59 | 15.78 | 15.33 | 10.76 |
| Free Cash Flow* | 108.98 | 214.51 | (54.50) | 186.79 | 34.00 | 132.53 | 40.00 | 193.37 | 19.48 | 48.03 |
| Investing Cash Flow | (155.74) | (126.96) | (118.15) | (97.06) | (32.40) | (16.42) | (104.33) | (98.71) | (120.96) | (118.67) |
| Financing Cash Flow | (76.57) | (67.71) | (5.47) | (46.32) | (13.13) | (4.07) | 138.57 | (126.28) | 70.73 | 34.45 |
* Derived from reported values
Dividends Per Share
(USD)| Metric | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 |
|---|
| Dividends Per Share | 0.09 | 0.20 | 0.20 | 0.14 |
