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Side-by-side financial comparison of Acadia Healthcare Company, Inc. (ACHC) and Lineage, Inc. (LINE). Click either name above to swap in a different company.
Lineage, Inc. is the larger business by last-quarter revenue ($1.4B vs $829.0M, roughly 1.7× Acadia Healthcare Company, Inc.). Acadia Healthcare Company, Inc. runs the higher net margin — 0.5% vs -7.3%, a 7.8% gap on every dollar of revenue. On growth, Acadia Healthcare Company, Inc. posted the faster year-over-year revenue change (7.5% vs 3.1%).
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.
Norwegian Cruise Line Holdings (NCLH) is a holding company that is based in the United States and domiciled in Bermuda. It operates three cruise lines as wholly owned subsidiaries: Norwegian Cruise Line, Oceania Cruises, and Regent Seven Seas Cruises. With its subsidiaries combined, it is the third-largest cruise operator in the world. It is a publicly traded company listed on the New York Stock Exchange.
ACHC vs LINE — Head-to-Head
Income Statement — Q1 FY2026 vs Q3 FY2025
| Metric | | |
|---|---|---|
| Revenue | $829.0M | $1.4B |
| Net Profit | $4.5M | $-100.0M |
| Gross Margin | — | 32.3% |
| Operating Margin | — | 2.5% |
| Net Margin | 0.5% | -7.3% |
| Revenue YoY | 7.5% | 3.1% |
| Net Profit YoY | -50.8% | 79.4% |
| EPS (diluted) | $0.05 | $-0.44 |
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 | — | ||
| Q3 25 | $851.6M | $1.4B | ||
| Q2 25 | $869.2M | $1.4B | ||
| Q1 25 | $770.5M | $1.3B | ||
| Q4 24 | $774.2M | $1.3B | ||
| Q3 24 | $815.6M | $1.3B | ||
| Q2 24 | $796.0M | $1.3B |
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | — | ||
| Q3 25 | $36.2M | $-100.0M | ||
| Q2 25 | $30.1M | $-6.0M | ||
| Q1 25 | $8.4M | $0 | ||
| Q4 24 | $32.6M | $-71.0M | ||
| Q3 24 | $68.1M | $-485.0M | ||
| Q2 24 | $78.5M | $-68.0M |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 32.3% | ||
| Q2 25 | — | 31.9% | ||
| Q1 25 | — | 32.2% | ||
| Q4 24 | — | 32.3% | ||
| Q3 24 | — | 32.8% | ||
| Q2 24 | — | 33.4% |
| Q1 26 | — | — | ||
| Q4 25 | -142.4% | — | ||
| Q3 25 | 4.7% | 2.5% | ||
| Q2 25 | 5.8% | 1.7% | ||
| Q1 25 | 1.7% | 4.3% | ||
| Q4 24 | 4.9% | -1.6% | ||
| Q3 24 | 12.1% | -38.6% | ||
| Q2 24 | 13.4% | 5.5% |
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | — | ||
| Q3 25 | 4.3% | -7.3% | ||
| Q2 25 | 3.5% | -0.4% | ||
| Q1 25 | 1.1% | — | ||
| Q4 24 | 4.2% | -5.3% | ||
| Q3 24 | 8.4% | -36.3% | ||
| Q2 24 | 9.9% | -5.1% |
| Q1 26 | $0.05 | — | ||
| Q4 25 | $-12.98 | — | ||
| Q3 25 | $0.40 | $-0.44 | ||
| Q2 25 | $0.33 | $-0.03 | ||
| Q1 25 | $0.09 | $0.01 | ||
| Q4 24 | $0.36 | $-0.52 | ||
| Q3 24 | $0.74 | $-2.44 | ||
| Q2 24 | $0.85 | $-0.46 |
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 | — |
| Total DebtLower is stronger | $2.5B | — |
| Stockholders' EquityBook value | $2.0B | $8.4B |
| Total Assets | $5.5B | $19.2B |
| Debt / EquityLower = less leverage | 1.29× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $158.5M | — | ||
| Q4 25 | $133.2M | — | ||
| Q3 25 | $118.7M | — | ||
| Q2 25 | $131.4M | — | ||
| Q1 25 | $91.2M | — | ||
| Q4 24 | $76.3M | $173.0M | ||
| Q3 24 | $82.1M | $409.0M | ||
| Q2 24 | $77.2M | $73.0M |
| Q1 26 | $2.5B | — | ||
| Q4 25 | $2.5B | — | ||
| Q3 25 | $2.3B | — | ||
| Q2 25 | $2.3B | — | ||
| Q1 25 | $2.2B | — | ||
| Q4 24 | $2.0B | — | ||
| Q3 24 | $1.9B | — | ||
| Q2 24 | $1.8B | — |
| Q1 26 | $2.0B | — | ||
| Q4 25 | $1.9B | — | ||
| Q3 25 | $3.1B | $8.4B | ||
| Q2 25 | $3.1B | $8.6B | ||
| Q1 25 | $3.0B | $8.6B | ||
| Q4 24 | $3.1B | $8.6B | ||
| Q3 24 | $3.0B | $9.0B | ||
| Q2 24 | $3.0B | $4.9B |
| Q1 26 | $5.5B | — | ||
| Q4 25 | $5.5B | — | ||
| Q3 25 | $6.4B | $19.2B | ||
| Q2 25 | $6.3B | $19.4B | ||
| Q1 25 | $6.1B | $18.8B | ||
| Q4 24 | $6.0B | $18.7B | ||
| Q3 24 | $5.9B | $19.3B | ||
| Q2 24 | $5.7B | $18.8B |
| 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 | $230.0M |
| Free Cash FlowOCF − Capex | — | $35.0M |
| FCF MarginFCF / Revenue | — | 2.5% |
| Capex IntensityCapex / Revenue | — | 14.2% |
| Cash ConversionOCF / Net Profit | 13.78× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | — | ||
| Q3 25 | $73.2M | $230.0M | ||
| Q2 25 | $133.5M | $258.0M | ||
| Q1 25 | $11.5M | $139.0M | ||
| Q4 24 | $116.7M | — | ||
| Q3 24 | $163.1M | $186.0M | ||
| Q2 24 | $171.1M | $155.0M |
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | — | ||
| Q3 25 | $-63.0M | $35.0M | ||
| Q2 25 | $-34.2M | $95.0M | ||
| Q1 25 | $-163.2M | $-12.0M | ||
| Q4 24 | $-86.8M | — | ||
| Q3 24 | $-27.1M | $33.0M | ||
| Q2 24 | $16.9M | $-31.0M |
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | — | ||
| Q3 25 | -7.4% | 2.5% | ||
| Q2 25 | -3.9% | 7.0% | ||
| Q1 25 | -21.2% | -0.9% | ||
| Q4 24 | -11.2% | — | ||
| Q3 24 | -3.3% | 2.5% | ||
| Q2 24 | 2.1% | -2.3% |
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | — | ||
| Q3 25 | 16.0% | 14.2% | ||
| Q2 25 | 19.3% | 12.1% | ||
| Q1 25 | 22.7% | 11.7% | ||
| Q4 24 | 26.3% | — | ||
| Q3 24 | 23.3% | 11.5% | ||
| Q2 24 | 19.4% | 13.9% |
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 2.02× | — | ||
| Q2 25 | 4.43× | — | ||
| Q1 25 | 1.37× | — | ||
| Q4 24 | 3.58× | — | ||
| Q3 24 | 2.39× | — | ||
| Q2 24 | 2.18× | — |
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% |
LINE
| Warehousing Operations | $883.0M | 64% |
| Other | $308.0M | 22% |
| Warehouse Lease | $60.0M | 4% |
| Food Sales | $52.0M | 4% |
| E Commerce And Other | $46.0M | 3% |
| Railcar Lease | $23.0M | 2% |
| Service Other | $5.0M | 0% |
