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COMPUTATION OF NET (LOSS) INCOME PER COMMON SHARE (Tables)
 6 Months Ended
Jun. 30, 2024
Earnings Per Share [Abstract]  
Summary of Reconciliation of the Numerator and Denominator Used in the Calculation of Basic Net (Loss) Income Per Common Share
The following table sets forth the computation of the Company’s basic and diluted net income attributable per share to common stockholders for the years ended December 31, 2023, 2022, and 2021:
Years Ended December 31,
202320222021
Basic EPS:
Numerator:
Net income$112,882 $150,496 $47,947 
Less: net income attributable to noncontrolling interest$8 $— $— 
Net income attributable to PACS Group, Inc.$112,874 $150,496 $47,947 
Denominator:
Basic and diluted weighted average common stock outstanding128,723,386 128,723,386 128,723,386 
Net income per common share attributable to PACS Group, Inc.
Basic and diluted$0.88 $1.17 $0.37 
A reconciliation of the numerator and denominator used in the calculation of basic net (loss) income per common share follows:
Three Months Ended June 30,Six Months Ended June 30,
2024202320242023
Numerator:
Net (loss) income$(10,908)$21,220 $38,232 $58,818 
Less: net income attributable to noncontrolling interest2 2 4 3 
Net (loss) income attributable to PACS Group, Inc.$(10,910)$21,218 $38,228 $58,815 
Denominator:
Weighted average common shares outstanding149,463,655 128,723,386 139,093,520 128,723,386 
Basic net (loss) income per common share$(0.07)$0.16 $0.27 $0.46 
A reconciliation of the numerator and denominator used in the calculation of diluted net (loss) income per common share follows:
Three Months Ended June 30,Six Months Ended June 30,
2024202320242023
Numerator:
Net (loss) income$(10,908)$21,220 $38,232 $58,818 
Less: net income attributable to noncontrolling interest2 2 4 3 
Net (loss) income attributable to PACS Group, Inc.$(10,910)$21,218 $38,228 $58,815 
Denominator:
Weighted average common shares outstanding149,463,655 128,723,386 139,093,520 128,723,386 
Plus: effect of diluted shares(1)
— — 591,098 — 
Adjusted weighted average common shares outstanding149,463,655 128,723,386 139,684,618 128,723,386 
Diluted net (loss) income per common share$(0.07)$0.16 $0.27 $0.46 
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(1)The diluted per share amounts do not reflect 1,182,196 common share equivalents from restricted stock units for the three months ended June 30, 2024 because of their anti-dilutive effect.