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Side-by-side financial comparison of Acadia Healthcare Company, Inc. (ACHC) and GUESS INC (GES). Click either name above to swap in a different company.
Acadia Healthcare Company, Inc. is the larger business by last-quarter revenue ($829.0M vs $791.4M, roughly 1.0× GUESS INC). GUESS INC runs the higher net margin — 3.2% vs 0.5%, a 2.7% gap on every dollar of revenue. On growth, Acadia Healthcare Company, Inc. posted the faster year-over-year revenue change (7.5% vs 7.2%). Over the past eight quarters, Acadia Healthcare Company, Inc.'s revenue compounded faster (2.0% CAGR vs -5.8%).
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.
Guess?, Inc. is an American clothing company, notable for its black-and-white advertisements. It licenses its brand on other fashion accessories, such as watches, jewelry, perfumes, bags and shoes.
ACHC vs GES — Head-to-Head
Income Statement — Q1 FY2026 vs Q3 FY2026
| Metric | | |
|---|---|---|
| Revenue | $829.0M | $791.4M |
| Net Profit | $4.5M | $25.6M |
| Gross Margin | — | 42.5% |
| Operating Margin | — | 2.9% |
| Net Margin | 0.5% | 3.2% |
| Revenue YoY | 7.5% | 7.2% |
| Net Profit YoY | -50.8% | 209.6% |
| EPS (diluted) | $0.05 | $0.48 |
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 | $791.4M | ||
| Q3 25 | $851.6M | $772.9M | ||
| Q2 25 | $869.2M | $647.8M | ||
| Q1 25 | $770.5M | $932.3M | ||
| Q4 24 | $774.2M | $738.5M | ||
| Q3 24 | $815.6M | $732.6M | ||
| Q2 24 | $796.0M | $591.9M |
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | $25.6M | ||
| Q3 25 | $36.2M | $6.2M | ||
| Q2 25 | $30.1M | $-32.9M | ||
| Q1 25 | $8.4M | $81.4M | ||
| Q4 24 | $32.6M | $-23.4M | ||
| Q3 24 | $68.1M | $-10.6M | ||
| Q2 24 | $78.5M | $13.0M |
| Q1 26 | — | — | ||
| Q4 25 | — | 42.5% | ||
| Q3 25 | — | 42.5% | ||
| Q2 25 | — | 39.9% | ||
| Q1 25 | — | 44.1% | ||
| Q4 24 | — | 43.6% | ||
| Q3 24 | — | 43.7% | ||
| Q2 24 | — | 41.9% |
| Q1 26 | — | — | ||
| Q4 25 | -142.4% | 2.9% | ||
| Q3 25 | 4.7% | 2.3% | ||
| Q2 25 | 5.8% | -5.1% | ||
| Q1 25 | 1.7% | 11.1% | ||
| Q4 24 | 4.9% | 5.7% | ||
| Q3 24 | 12.1% | 6.5% | ||
| Q2 24 | 13.4% | -3.4% |
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | 3.2% | ||
| Q3 25 | 4.3% | 0.8% | ||
| Q2 25 | 3.5% | -5.1% | ||
| Q1 25 | 1.1% | 8.7% | ||
| Q4 24 | 4.2% | -3.2% | ||
| Q3 24 | 8.4% | -1.4% | ||
| Q2 24 | 9.9% | 2.2% |
| Q1 26 | $0.05 | — | ||
| Q4 25 | $-12.98 | $0.48 | ||
| Q3 25 | $0.40 | $0.12 | ||
| Q2 25 | $0.33 | $-0.65 | ||
| Q1 25 | $0.09 | $1.29 | ||
| Q4 24 | $0.36 | $-0.47 | ||
| Q3 24 | $0.74 | $-0.28 | ||
| Q2 24 | $0.85 | $0.23 |
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 | $154.2M |
| Total DebtLower is stronger | $2.5B | $299.5M |
| Stockholders' EquityBook value | $2.0B | $508.5M |
| Total Assets | $5.5B | $3.0B |
| Debt / EquityLower = less leverage | 1.29× | 0.59× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $158.5M | — | ||
| Q4 25 | $133.2M | $154.2M | ||
| Q3 25 | $118.7M | $189.6M | ||
| Q2 25 | $131.4M | $151.2M | ||
| Q1 25 | $91.2M | $187.7M | ||
| Q4 24 | $76.3M | $140.9M | ||
| Q3 24 | $82.1M | $218.9M | ||
| Q2 24 | $77.2M | $241.7M |
| Q1 26 | $2.5B | — | ||
| Q4 25 | $2.5B | $299.5M | ||
| Q3 25 | $2.3B | $258.4M | ||
| Q2 25 | $2.3B | $241.7M | ||
| Q1 25 | $2.2B | $150.7M | ||
| Q4 24 | $2.0B | $238.3M | ||
| Q3 24 | $1.9B | $187.8M | ||
| Q2 24 | $1.8B | $196.9M |
| Q1 26 | $2.0B | — | ||
| Q4 25 | $1.9B | $508.5M | ||
| Q3 25 | $3.1B | $487.6M | ||
| Q2 25 | $3.1B | $483.6M | ||
| Q1 25 | $3.0B | $505.0M | ||
| Q4 24 | $3.1B | $450.7M | ||
| Q3 24 | $3.0B | $491.2M | ||
| Q2 24 | $3.0B | $565.5M |
| Q1 26 | $5.5B | — | ||
| Q4 25 | $5.5B | $3.0B | ||
| Q3 25 | $6.4B | $3.0B | ||
| Q2 25 | $6.3B | $2.9B | ||
| Q1 25 | $6.1B | $2.8B | ||
| Q4 24 | $6.0B | $2.8B | ||
| Q3 24 | $5.9B | $2.8B | ||
| Q2 24 | $5.7B | $2.7B |
| Q1 26 | 1.29× | — | ||
| Q4 25 | 1.28× | 0.59× | ||
| Q3 25 | 0.74× | 0.53× | ||
| Q2 25 | 0.74× | 0.50× | ||
| Q1 25 | 0.72× | 0.30× | ||
| Q4 24 | 0.64× | 0.53× | ||
| Q3 24 | 0.62× | 0.38× | ||
| Q2 24 | 0.62× | 0.35× |
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 | $-39.5M |
| Free Cash FlowOCF − Capex | — | $-56.3M |
| FCF MarginFCF / Revenue | — | -7.1% |
| Capex IntensityCapex / Revenue | — | 2.1% |
| Cash ConversionOCF / Net Profit | 13.78× | -1.54× |
| TTM Free Cash FlowTrailing 4 quarters | — | $62.5M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | $-39.5M | ||
| Q3 25 | $73.2M | $74.9M | ||
| Q2 25 | $133.5M | $-73.4M | ||
| Q1 25 | $11.5M | $183.2M | ||
| Q4 24 | $116.7M | $-83.3M | ||
| Q3 24 | $163.1M | $44.7M | ||
| Q2 24 | $171.1M | $-22.9M |
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | $-56.3M | ||
| Q3 25 | $-63.0M | $53.4M | ||
| Q2 25 | $-34.2M | $-95.3M | ||
| Q1 25 | $-163.2M | $160.7M | ||
| Q4 24 | $-86.8M | $-105.4M | ||
| Q3 24 | $-27.1M | $24.3M | ||
| Q2 24 | $16.9M | $-44.0M |
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | -7.1% | ||
| Q3 25 | -7.4% | 6.9% | ||
| Q2 25 | -3.9% | -14.7% | ||
| Q1 25 | -21.2% | 17.2% | ||
| Q4 24 | -11.2% | -14.3% | ||
| Q3 24 | -3.3% | 3.3% | ||
| Q2 24 | 2.1% | -7.4% |
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | 2.1% | ||
| Q3 25 | 16.0% | 2.8% | ||
| Q2 25 | 19.3% | 3.4% | ||
| Q1 25 | 22.7% | 2.4% | ||
| Q4 24 | 26.3% | 3.0% | ||
| Q3 24 | 23.3% | 2.8% | ||
| Q2 24 | 19.4% | 3.6% |
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | -1.54× | ||
| Q3 25 | 2.02× | 12.00× | ||
| Q2 25 | 4.43× | — | ||
| Q1 25 | 1.37× | 2.25× | ||
| Q4 24 | 3.58× | — | ||
| Q3 24 | 2.39× | — | ||
| Q2 24 | 2.18× | -1.76× |
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% |
GES
| Products | $760.3M | 96% |
| Royalty | $31.1M | 4% |
