Acadia Healthcare Q2 FY26 net income drops 64% to $10.9 million; revenue flat at $865.8 million

• Acadia Healthcare posted revenue of $865.8 million in the second quarter, little changed from a year earlier.
• Net income attributable to shareholders fell 64% to $10.9 million, with GAAP diluted EPS down 64% to $0.12.
• Non-GAAP adjusted EBITDA dropped 26% to $149.2 million, reflecting a $28.6 million PLGL reserve adjustment and a $26.1 million Florida supplemental benefit.
• Operating cash flow rose to $162.1 million; capital spending fell to $38.6 million.
• Acadia added 240 licensed beds from newly constructed facilities; Debbie Osteen cited new JV openings and strong free cash flow, while raising 2026 guidance for non-GAAP adjusted EBITDA to $590-$615 million.

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