EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Computation of the basic and diluted net income attributable per share to common stockholders

The following table sets forth the computation of the Company’s basic and diluted net income attributable per share to common stockholders for the three months ended March 31, 2024 and 2023:

	Three Months Ended March 31,
	2024		2023
Basic EPS:
Numerator:
Net income	$	49,140	$	37,598
Less: net income attributable to noncontrolling interest	$	2	$	1
Net income attributable to PACS Group, Inc.	$	49,138	$	37,597
Denominator:
Basic and diluted weighted average common stock outstanding	128,723,386		128,723,386
Net income per common share attributable to PACS Group, Inc.
Basic and diluted	$	0.38	$	0.29