阿卡迪亚医疗保健 2026年季度报告

(Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 Acadia Healthcare Company, Inc. 45-2492228(I.R.S. EmployerIdentification No.) 4020 Aspen Grove Drive, Suite 900Franklin, Tennessee 37067(Address, including zip code, of principal executive offices)(615) 861-6000(Registrant’s telephone number, including area code) PART I – FINANCIAL INFORMATION Condensed Consolidated Statements of Equity (Unaudited)Condensed Consolidated Statements of Cash Flows (Unaudited)Notes to Condensed Consolidated Financial Statements (Unaudited)Item 2.Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3.Quantitative and Qualitative Disclosures About Market RiskItem 4.Controls and Procedures PART II – OTHER INFORMATION Item 1.Legal ProceedingsItem 1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 5.Other InformationItem 6.Exhibits Acadia Healthcare Company, Inc.Condensed Consolidated Balance Sheets Acadia Healthcare Company, Inc.Condensed Consolidated Statements of Equity Acadia Healthcare Company, Inc.Notes to Condensed Consolidated Financial Statements 1.Description of Business and Basis of Presentation Description of Business Unless the context otherwise requires, all references herein to “Acadia,” “the Company,” “we,” “us” or “our” mean AcadiaHealthcare Company, Inc. and its consolidated subsidiaries. Acadia Healthcare Company, Inc. is a holding company whose directand indirect subsidiaries own and operate acute inpatient psychiatric facilities, specialty treatment facilities, comprehensivetreatment centers (“CTCs”), residential treatment centers and facilities providing outpatient behavioral healthcare services to servethe behavioral healthcare and recovery needs of communities throughout the United States (the “U.S.”) and Puerto Rico. At March31, 2026, these subsidiaries operated 275 behavioral healthcare facilities with approximately 12,400 beds in 40 states and Puerto Basis of Presentation The business of the Company is conducted through limited liability companies, partnerships and C-corporations. TheCompany’s condensed consolidated financial statements include the accounts of the Company and all subsidiaries controlled by the The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generallyaccepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all of the informationand notes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting ofnormal recurring accruals) considered necessary for fair presentation of the Company’s financial position and results of operationshave been included. The Company’s fiscal year ends on December 31 and interim results are not necessarily indicative of resultsfor a full year or any other interim period. The condensed consolidated balance sheet at December 31, 2025 has been derived from Certain reclassifications have been made to the prior year to conform to the current year presentation. 2.Recently Issued Accounting Standards In November 2024, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”)2024-03Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40):“Disaggregation of Income Statement Expenses”(“ASU 2024-03”). ASU 2024-03 requires disaggregated disclosure of certainincome statement expenses. This guidance is effective for fiscal years beginning after December 15, 2026 and interim periods In July 2025, the FASB issued ASU 2025-05Financial Instruments—Credit Losses (Topic 326): “Measurement of Creditlosses for Accounts Receivable and Contract Assets”(“ASU 2025-05”). ASU 2025-05 allows entities to elect a practical expedientto assume the current conditions as of the balance sheet date remain unchanged for the remaining life of the asset in thedevelopment of a reasonable and supportable forecast for current accounts receivable and current contract assets arising fromtransactions accounted for under Accounting Standards Codification (“ASC”) 606,Revenue from Contracts with Customers. This In September 2025, the FASB issued ASU 2025-06Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): “Targeted Improvements to the Accounting for Internal-Use Software”(“ASU 2025-06”). ASU 2025-06 is intended to clarifyand modernize the accounting for costs related to internal-use software. This guidance is effective for fiscal years beginning after transition approach. Early adoption is permitted and must be applied as of the beginning of the annual reporting period in which itis early adopted. The Company is currently evaluating the impact of ASU 2025-06 on the Company’s condens