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Side-by-side financial comparison of Acadia Healthcare Company, Inc. (ACHC) and SiriusPoint Ltd (SPNT). Click either name above to swap in a different company.

SiriusPoint Ltd is the larger business by last-quarter revenue ($973.7M vs $829.0M, roughly 1.2× Acadia Healthcare Company, Inc.). SiriusPoint Ltd runs the higher net margin — 25.1% vs 0.5%, a 24.5% gap on every dollar of revenue. On growth, SiriusPoint Ltd posted the faster year-over-year revenue change (58.9% vs 7.5%). Over the past eight quarters, SiriusPoint Ltd's revenue compounded faster (19.2% CAGR vs 2.0%).

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.

SiriusPoint Ltd is a global specialty insurance and reinsurance provider based in Pembroke, Bermuda. It offers property, casualty, specialty line coverages and alternative capital solutions, serving commercial clients and risk carriers across North America, Europe, Asia Pacific and other key markets, focusing on rigorous underwriting and stable risk-adjusted returns.

ACHC vs SPNT — Head-to-Head

Bigger by revenue
SPNT
SPNT
1.2× larger
SPNT
$973.7M
$829.0M
ACHC
Growing faster (revenue YoY)
SPNT
SPNT
+51.4% gap
SPNT
58.9%
7.5%
ACHC
Higher net margin
SPNT
SPNT
24.5% more per $
SPNT
25.1%
0.5%
ACHC
Faster 2-yr revenue CAGR
SPNT
SPNT
Annualised
SPNT
19.2%
2.0%
ACHC

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
ACHC
ACHC
SPNT
SPNT
Revenue
$829.0M
$973.7M
Net Profit
$4.5M
$244.1M
Gross Margin
Operating Margin
28.8%
Net Margin
0.5%
25.1%
Revenue YoY
7.5%
58.9%
Net Profit YoY
-50.8%
1535.9%
EPS (diluted)
$0.05
$1.92

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.

Revenue
ACHC
ACHC
SPNT
SPNT
Q1 26
$829.0M
Q4 25
$821.5M
$973.7M
Q3 25
$851.6M
$755.9M
Q2 25
$869.2M
$748.2M
Q1 25
$770.5M
$727.3M
Q4 24
$774.2M
$612.8M
Q3 24
$815.6M
$562.2M
Q2 24
$796.0M
$743.3M
Net Profit
ACHC
ACHC
SPNT
SPNT
Q1 26
$4.5M
Q4 25
$-1.2B
$244.1M
Q3 25
$36.2M
$90.8M
Q2 25
$30.1M
$63.2M
Q1 25
$8.4M
$61.6M
Q4 24
$32.6M
$-17.0M
Q3 24
$68.1M
$8.5M
Q2 24
$78.5M
$113.9M
Operating Margin
ACHC
ACHC
SPNT
SPNT
Q1 26
Q4 25
-142.4%
28.8%
Q3 25
4.7%
14.7%
Q2 25
5.8%
10.0%
Q1 25
1.7%
10.4%
Q4 24
4.9%
-2.1%
Q3 24
12.1%
2.0%
Q2 24
13.4%
17.4%
Net Margin
ACHC
ACHC
SPNT
SPNT
Q1 26
0.5%
Q4 25
-143.3%
25.1%
Q3 25
4.3%
12.0%
Q2 25
3.5%
8.4%
Q1 25
1.1%
8.5%
Q4 24
4.2%
-2.8%
Q3 24
8.4%
1.5%
Q2 24
9.9%
15.3%
EPS (diluted)
ACHC
ACHC
SPNT
SPNT
Q1 26
$0.05
Q4 25
$-12.98
$1.92
Q3 25
$0.40
$0.73
Q2 25
$0.33
$0.50
Q1 25
$0.09
$0.49
Q4 24
$0.36
$-0.05
Q3 24
$0.74
$0.03
Q2 24
$0.85
$0.57

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ACHC
ACHC
SPNT
SPNT
Cash + ST InvestmentsLiquidity on hand
$158.5M
$731.2M
Total DebtLower is stronger
$2.5B
$688.6M
Stockholders' EquityBook value
$2.0B
$2.5B
Total Assets
$5.5B
$12.6B
Debt / EquityLower = less leverage
1.29×
0.28×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACHC
ACHC
SPNT
SPNT
Q1 26
$158.5M
Q4 25
$133.2M
$731.2M
Q3 25
$118.7M
$582.4M
Q2 25
$131.4M
$732.4M
Q1 25
$91.2M
$740.3M
Q4 24
$76.3M
$682.0M
Q3 24
$82.1M
$640.7M
Q2 24
$77.2M
$598.1M
Total Debt
ACHC
ACHC
SPNT
SPNT
Q1 26
$2.5B
Q4 25
$2.5B
$688.6M
Q3 25
$2.3B
$682.5M
Q2 25
$2.3B
$678.4M
Q1 25
$2.2B
$663.5M
Q4 24
$2.0B
$639.1M
Q3 24
$1.9B
$660.5M
Q2 24
$1.8B
$648.6M
Stockholders' Equity
ACHC
ACHC
SPNT
SPNT
Q1 26
$2.0B
Q4 25
$1.9B
$2.5B
Q3 25
$3.1B
$2.2B
Q2 25
$3.1B
$2.1B
Q1 25
$3.0B
$2.0B
Q4 24
$3.1B
$1.9B
Q3 24
$3.0B
$2.7B
Q2 24
$3.0B
$2.7B
Total Assets
ACHC
ACHC
SPNT
SPNT
Q1 26
$5.5B
Q4 25
$5.5B
$12.6B
Q3 25
$6.4B
$12.5B
Q2 25
$6.3B
$12.4B
Q1 25
$6.1B
$12.3B
Q4 24
$6.0B
$12.5B
Q3 24
$5.9B
$12.7B
Q2 24
$5.7B
$12.8B
Debt / Equity
ACHC
ACHC
SPNT
SPNT
Q1 26
1.29×
Q4 25
1.28×
0.28×
Q3 25
0.74×
0.31×
Q2 25
0.74×
0.32×
Q1 25
0.72×
0.33×
Q4 24
0.64×
0.33×
Q3 24
0.62×
0.25×
Q2 24
0.62×
0.24×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ACHC
ACHC
SPNT
SPNT
Operating Cash FlowLast quarter
$61.5M
$-26.4M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
13.78×
-0.11×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACHC
ACHC
SPNT
SPNT
Q1 26
$61.5M
Q4 25
$-86.3M
$-26.4M
Q3 25
$73.2M
$155.6M
Q2 25
$133.5M
$62.1M
Q1 25
$11.5M
$-88.9M
Q4 24
$116.7M
$107.7M
Q3 24
$163.1M
$58.1M
Q2 24
$171.1M
$-149.9M
Free Cash Flow
ACHC
ACHC
SPNT
SPNT
Q1 26
Q4 25
$-179.5M
Q3 25
$-63.0M
Q2 25
$-34.2M
Q1 25
$-163.2M
Q4 24
$-86.8M
Q3 24
$-27.1M
Q2 24
$16.9M
FCF Margin
ACHC
ACHC
SPNT
SPNT
Q1 26
Q4 25
-21.8%
Q3 25
-7.4%
Q2 25
-3.9%
Q1 25
-21.2%
Q4 24
-11.2%
Q3 24
-3.3%
Q2 24
2.1%
Capex Intensity
ACHC
ACHC
SPNT
SPNT
Q1 26
Q4 25
11.3%
Q3 25
16.0%
Q2 25
19.3%
Q1 25
22.7%
Q4 24
26.3%
Q3 24
23.3%
Q2 24
19.4%
Cash Conversion
ACHC
ACHC
SPNT
SPNT
Q1 26
13.78×
Q4 25
-0.11×
Q3 25
2.02×
1.71×
Q2 25
4.43×
0.98×
Q1 25
1.37×
-1.44×
Q4 24
3.58×
Q3 24
2.39×
6.84×
Q2 24
2.18×
-1.32×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ACHC
ACHC

Acute Inpatient Psychiatric Facilities$471.0M57%
Other$140.0M17%
Specialty Treatment Facilities$128.0M15%
Residential Treatment Facilities$90.0M11%

SPNT
SPNT

Segment breakdown not available.

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