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Side-by-side financial comparison of PACS Group, Inc. (PACS) and SOMNIGROUP INTERNATIONAL INC. (SGI). Click either name above to swap in a different company.
SOMNIGROUP INTERNATIONAL INC. is the larger business by last-quarter revenue ($1.8B vs $1.4B, roughly 1.3× PACS Group, Inc.). SOMNIGROUP INTERNATIONAL INC. runs the higher net margin — 5.8% vs 4.4%, a 1.4% gap on every dollar of revenue. On growth, PACS Group, Inc. posted the faster year-over-year revenue change (18.4% vs 12.3%). Over the past eight quarters, SOMNIGROUP INTERNATIONAL INC.'s revenue compounded faster (20.8% CAGR vs 20.5%).
Somnigroup International Inc. is an American manufacturer of mattresses and bedding products.
PACS vs SGI — Head-to-Head
Income Statement — Q4 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.4B | $1.8B |
| Net Profit | $59.7M | $104.2M |
| Gross Margin | — | 43.1% |
| Operating Margin | 7.0% | 10.4% |
| Net Margin | 4.4% | 5.8% |
| Revenue YoY | 18.4% | 12.3% |
| Net Profit YoY | 3022.5% | 414.8% |
| EPS (diluted) | $0.42 | $0.49 |
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 | — | $1.8B | ||
| Q4 25 | $1.4B | $1.9B | ||
| Q3 25 | $1.3B | $2.1B | ||
| Q2 25 | $1.3B | $1.9B | ||
| Q1 25 | $1.3B | $1.6B | ||
| Q4 24 | $1.1B | $1.2B | ||
| Q3 24 | $1.0B | $1.3B | ||
| Q2 24 | $981.4M | $1.2B |
| Q1 26 | — | $104.2M | ||
| Q4 25 | $59.7M | $140.8M | ||
| Q3 25 | $52.4M | $177.4M | ||
| Q2 25 | $51.0M | $99.0M | ||
| Q1 25 | $28.5M | $-33.1M | ||
| Q4 24 | $1.9M | $71.9M | ||
| Q3 24 | $15.6M | $130.0M | ||
| Q2 24 | $-10.9M | $106.1M |
| Q1 26 | — | 43.1% | ||
| Q4 25 | — | 44.0% | ||
| Q3 25 | — | 44.9% | ||
| Q2 25 | — | 44.0% | ||
| Q1 25 | — | 36.2% | ||
| Q4 24 | — | 43.3% | ||
| Q3 24 | 17.1% | 45.4% | ||
| Q2 24 | 22.3% | 44.9% |
| Q1 26 | — | 10.4% | ||
| Q4 25 | 7.0% | 13.2% | ||
| Q3 25 | 6.4% | 14.8% | ||
| Q2 25 | 6.2% | 9.6% | ||
| Q1 25 | 3.8% | 0.8% | ||
| Q4 24 | 1.7% | 10.6% | ||
| Q3 24 | 2.2% | 15.5% | ||
| Q2 24 | 0.1% | 14.0% |
| Q1 26 | — | 5.8% | ||
| Q4 25 | 4.4% | 7.5% | ||
| Q3 25 | 3.9% | 8.4% | ||
| Q2 25 | 3.9% | 5.3% | ||
| Q1 25 | 2.2% | -2.1% | ||
| Q4 24 | 0.2% | 6.0% | ||
| Q3 24 | 1.5% | 10.0% | ||
| Q2 24 | -1.1% | 8.6% |
| Q1 26 | — | $0.49 | ||
| Q4 25 | $0.42 | $0.71 | ||
| Q3 25 | $0.32 | $0.83 | ||
| Q2 25 | $0.31 | $0.47 | ||
| Q1 25 | $0.17 | $-0.17 | ||
| Q4 24 | $-0.03 | $0.40 | ||
| Q3 24 | $0.10 | $0.73 | ||
| Q2 24 | $-0.07 | $0.60 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $197.0M | $110.8M |
| Total DebtLower is stronger | $353.2M | $112.1M |
| Stockholders' EquityBook value | $946.8M | $3.1B |
| Total Assets | $5.6B | $11.5B |
| Debt / EquityLower = less leverage | 0.37× | 0.04× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $110.8M | ||
| Q4 25 | $197.0M | — | ||
| Q3 25 | $355.7M | — | ||
| Q2 25 | $294.2M | — | ||
| Q1 25 | $287.5M | — | ||
| Q4 24 | $157.7M | — | ||
| Q3 24 | $49.5M | — | ||
| Q2 24 | $73.4M | — |
| Q1 26 | — | $112.1M | ||
| Q4 25 | $353.2M | $4.6B | ||
| Q3 25 | — | $4.5B | ||
| Q2 25 | — | $4.8B | ||
| Q1 25 | — | $4.9B | ||
| Q4 24 | $411.9M | $3.7B | ||
| Q3 24 | — | $2.2B | ||
| Q2 24 | — | $2.4B |
| Q1 26 | — | $3.1B | ||
| Q4 25 | $946.8M | $3.1B | ||
| Q3 25 | $871.3M | $3.0B | ||
| Q2 25 | $806.8M | $2.8B | ||
| Q1 25 | $750.2M | $2.7B | ||
| Q4 24 | $709.6M | $559.0M | ||
| Q3 24 | $660.0M | $564.5M | ||
| Q2 24 | $572.1M | $411.8M |
| Q1 26 | — | $11.5B | ||
| Q4 25 | $5.6B | $11.6B | ||
| Q3 25 | $5.6B | $11.4B | ||
| Q2 25 | $5.5B | $11.4B | ||
| Q1 25 | $5.5B | $11.3B | ||
| Q4 24 | $5.2B | $6.0B | ||
| Q3 24 | $4.5B | $4.6B | ||
| Q2 24 | $3.9B | $4.6B |
| Q1 26 | — | 0.04× | ||
| Q4 25 | 0.37× | 1.47× | ||
| Q3 25 | — | 1.51× | ||
| Q2 25 | — | 1.69× | ||
| Q1 25 | — | 1.79× | ||
| Q4 24 | 0.58× | 6.69× | ||
| Q3 24 | — | 3.95× | ||
| Q2 24 | — | 5.92× |
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 | $-3.4M | $246.5M |
| Free Cash FlowOCF − Capex | — | — |
| FCF MarginFCF / Revenue | — | — |
| Capex IntensityCapex / Revenue | — | — |
| Cash ConversionOCF / Net Profit | -0.06× | 2.37× |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $246.5M | ||
| Q4 25 | $-3.4M | $99.4M | ||
| Q3 25 | $204.8M | $408.2M | ||
| Q2 25 | $52.6M | $186.1M | ||
| Q1 25 | $150.2M | $106.4M | ||
| Q4 24 | $64.6M | $129.1M | ||
| Q3 24 | $209.2M | $256.6M | ||
| Q2 24 | $34.8M | $150.6M |
| Q1 26 | — | — | ||
| Q4 25 | — | $41.1M | ||
| Q3 25 | — | $360.3M | ||
| Q2 25 | — | $149.4M | ||
| Q1 25 | — | $82.4M | ||
| Q4 24 | — | $108.2M | ||
| Q3 24 | — | $240.2M | ||
| Q2 24 | — | $122.1M |
| Q1 26 | — | — | ||
| Q4 25 | — | 2.2% | ||
| Q3 25 | — | 17.0% | ||
| Q2 25 | — | 7.9% | ||
| Q1 25 | — | 5.1% | ||
| Q4 24 | — | 9.0% | ||
| Q3 24 | — | 18.5% | ||
| Q2 24 | — | 9.9% |
| Q1 26 | — | — | ||
| Q4 25 | — | 3.1% | ||
| Q3 25 | — | 2.3% | ||
| Q2 25 | — | 2.0% | ||
| Q1 25 | — | 1.5% | ||
| Q4 24 | — | 1.7% | ||
| Q3 24 | — | 1.3% | ||
| Q2 24 | — | 2.3% |
| Q1 26 | — | 2.37× | ||
| Q4 25 | -0.06× | 0.71× | ||
| Q3 25 | 3.91× | 2.30× | ||
| Q2 25 | 1.03× | 1.88× | ||
| Q1 25 | 5.28× | — | ||
| Q4 24 | 33.78× | 1.80× | ||
| Q3 24 | 13.39× | 1.97× | ||
| Q2 24 | — | 1.42× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
