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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
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.