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Side-by-side financial comparison of Acadia Healthcare Company, Inc. (ACHC) and Bath & Body Works, Inc. (BBWI). Click either name above to swap in a different company.
Bath & Body Works, Inc. is the larger business by last-quarter revenue ($1.6B vs $829.0M, roughly 1.9× Acadia Healthcare Company, Inc.). Bath & Body Works, Inc. runs the higher net margin — 4.8% vs 0.5%, a 4.3% gap on every dollar of revenue. On growth, Acadia Healthcare Company, Inc. posted the faster year-over-year revenue change (7.5% vs -1.0%). Over the past eight quarters, Acadia Healthcare Company, Inc.'s revenue compounded faster (2.0% CAGR vs -26.0%).
Acadia Healthcare Company, Inc. is an American provider of for-profit behavioral healthcare services. It operates a network of over 225 facilities across the United States and Puerto Rico.
Bath & Body Works, Inc. is an American specialty retail company based in Columbus, Ohio. It owns Bath & Body Works, posted $7.4 billion in revenue in 2023, and was listed as 481 on the 2024 Fortune 500 list of largest United States companies by revenue.
ACHC vs BBWI — Head-to-Head
Income Statement — Q1 FY2026 vs Q3 FY2026
| Metric | | |
|---|---|---|
| Revenue | $829.0M | $1.6B |
| Net Profit | $4.5M | $77.0M |
| Gross Margin | — | 41.3% |
| Operating Margin | — | 10.1% |
| Net Margin | 0.5% | 4.8% |
| Revenue YoY | 7.5% | -1.0% |
| Net Profit YoY | -50.8% | -27.4% |
| EPS (diluted) | $0.05 | $0.37 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q1 26 | $829.0M | — | ||
| Q4 25 | $821.5M | $1.6B | ||
| Q3 25 | $851.6M | $1.5B | ||
| Q2 25 | $869.2M | $1.4B | ||
| Q1 25 | $770.5M | $2.8B | ||
| Q4 24 | $774.2M | $1.6B | ||
| Q3 24 | $815.6M | $1.5B | ||
| Q2 24 | $796.0M | $1.4B |
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | $77.0M | ||
| Q3 25 | $36.2M | $64.0M | ||
| Q2 25 | $30.1M | $105.0M | ||
| Q1 25 | $8.4M | $453.0M | ||
| Q4 24 | $32.6M | $106.0M | ||
| Q3 24 | $68.1M | $152.0M | ||
| Q2 24 | $78.5M | $87.0M |
| Q1 26 | — | — | ||
| Q4 25 | — | 41.3% | ||
| Q3 25 | — | 41.3% | ||
| Q2 25 | — | 45.4% | ||
| Q1 25 | — | 46.7% | ||
| Q4 24 | — | 43.5% | ||
| Q3 24 | — | 41.0% | ||
| Q2 24 | — | 43.8% |
| Q1 26 | — | — | ||
| Q4 25 | -142.4% | 10.1% | ||
| Q3 25 | 4.7% | 10.1% | ||
| Q2 25 | 5.8% | 14.7% | ||
| Q1 25 | 1.7% | 24.3% | ||
| Q4 24 | 4.9% | 13.5% | ||
| Q3 24 | 12.1% | 12.0% | ||
| Q2 24 | 13.4% | 13.5% |
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | 4.8% | ||
| Q3 25 | 4.3% | 4.1% | ||
| Q2 25 | 3.5% | 7.4% | ||
| Q1 25 | 1.1% | 16.3% | ||
| Q4 24 | 4.2% | 6.6% | ||
| Q3 24 | 8.4% | 10.0% | ||
| Q2 24 | 9.9% | 6.3% |
| Q1 26 | $0.05 | — | ||
| Q4 25 | $-12.98 | $0.37 | ||
| Q3 25 | $0.40 | $0.30 | ||
| Q2 25 | $0.33 | $0.49 | ||
| Q1 25 | $0.09 | $2.06 | ||
| Q4 24 | $0.36 | $0.49 | ||
| Q3 24 | $0.74 | $0.68 | ||
| Q2 24 | $0.85 | $0.38 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $158.5M | $236.0M |
| Total DebtLower is stronger | $2.5B | $3.9B |
| Stockholders' EquityBook value | $2.0B | $-1.6B |
| Total Assets | $5.5B | $5.0B |
| Debt / EquityLower = less leverage | 1.29× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $158.5M | — | ||
| Q4 25 | $133.2M | $236.0M | ||
| Q3 25 | $118.7M | $364.0M | ||
| Q2 25 | $131.4M | $636.0M | ||
| Q1 25 | $91.2M | $674.0M | ||
| Q4 24 | $76.3M | $191.0M | ||
| Q3 24 | $82.1M | $514.0M | ||
| Q2 24 | $77.2M | $855.0M |
| Q1 26 | $2.5B | — | ||
| Q4 25 | $2.5B | $3.9B | ||
| Q3 25 | $2.3B | $3.9B | ||
| Q2 25 | $2.3B | $3.9B | ||
| Q1 25 | $2.2B | $3.9B | ||
| Q4 24 | $2.0B | $4.2B | ||
| Q3 24 | $1.9B | $4.2B | ||
| Q2 24 | $1.8B | $4.3B |
| Q1 26 | $2.0B | — | ||
| Q4 25 | $1.9B | $-1.6B | ||
| Q3 25 | $3.1B | $-1.5B | ||
| Q2 25 | $3.1B | $-1.5B | ||
| Q1 25 | $3.0B | $-1.4B | ||
| Q4 24 | $3.1B | $-1.7B | ||
| Q3 24 | $3.0B | $-1.7B | ||
| Q2 24 | $3.0B | $-1.7B |
| Q1 26 | $5.5B | — | ||
| Q4 25 | $5.5B | $5.0B | ||
| Q3 25 | $6.4B | $4.8B | ||
| Q2 25 | $6.3B | $4.9B | ||
| Q1 25 | $6.1B | $4.9B | ||
| Q4 24 | $6.0B | $5.0B | ||
| Q3 24 | $5.9B | $4.9B | ||
| Q2 24 | $5.7B | $5.2B |
| Q1 26 | 1.29× | — | ||
| Q4 25 | 1.28× | — | ||
| Q3 25 | 0.74× | — | ||
| Q2 25 | 0.74× | — | ||
| Q1 25 | 0.72× | — | ||
| Q4 24 | 0.64× | — | ||
| Q3 24 | 0.62× | — | ||
| Q2 24 | 0.62× | — |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $61.5M | $80.0M |
| Free Cash FlowOCF − Capex | — | $-1.0M |
| FCF MarginFCF / Revenue | — | -0.1% |
| Capex IntensityCapex / Revenue | — | 5.1% |
| Cash ConversionOCF / Net Profit | 13.78× | 1.04× |
| TTM Free Cash FlowTrailing 4 quarters | — | $946.0M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | $80.0M | ||
| Q3 25 | $73.2M | $-43.0M | ||
| Q2 25 | $133.5M | $188.0M | ||
| Q1 25 | $11.5M | $955.0M | ||
| Q4 24 | $116.7M | $-99.0M | ||
| Q3 24 | $163.1M | $-46.0M | ||
| Q2 24 | $171.1M | $76.0M |
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | $-1.0M | ||
| Q3 25 | $-63.0M | $-99.0M | ||
| Q2 25 | $-34.2M | $151.0M | ||
| Q1 25 | $-163.2M | $895.0M | ||
| Q4 24 | $-86.8M | $-164.0M | ||
| Q3 24 | $-27.1M | $-101.0M | ||
| Q2 24 | $16.9M | $30.0M |
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | -0.1% | ||
| Q3 25 | -7.4% | -6.4% | ||
| Q2 25 | -3.9% | 10.6% | ||
| Q1 25 | -21.2% | 32.1% | ||
| Q4 24 | -11.2% | -10.2% | ||
| Q3 24 | -3.3% | -6.6% | ||
| Q2 24 | 2.1% | 2.2% |
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | 5.1% | ||
| Q3 25 | 16.0% | 3.6% | ||
| Q2 25 | 19.3% | 2.6% | ||
| Q1 25 | 22.7% | 2.2% | ||
| Q4 24 | 26.3% | 4.0% | ||
| Q3 24 | 23.3% | 3.6% | ||
| Q2 24 | 19.4% | 3.3% |
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | 1.04× | ||
| Q3 25 | 2.02× | -0.67× | ||
| Q2 25 | 4.43× | 1.79× | ||
| Q1 25 | 1.37× | 2.11× | ||
| Q4 24 | 3.58× | -0.93× | ||
| Q3 24 | 2.39× | -0.30× | ||
| Q2 24 | 2.18× | 0.87× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACHC
| Acute Inpatient Psychiatric Facilities | $471.0M | 57% |
| Other | $140.0M | 17% |
| Specialty Treatment Facilities | $128.0M | 15% |
| Residential Treatment Facilities | $90.0M | 11% |
BBWI
| Bath Body Works Stores | $1.2B | 77% |
| Bath Body Works Direct | $299.0M | 19% |
| Bath Body Works International | $73.0M | 5% |
