Growth Metrics

Select Medical Holdings (SEM) Change in Accured Expenses (2018 - 2026)

Select Medical Holdings (SEM) reported Change in Accured Expenses of -$7.9 million for Q1 2026, up 78.26% year-over-year from -$4.4 million in Q1 2025, and down 123.74% on a QoQ basis from $33.1 million in Q4 2025.

Select Medical Holdings (SEM) has 9 years of Change in Accured Expenses data on file, last reported at -$7.9 million in Q1 2026.

  • Quarterly Change in Accured Expenses rose 78.26% year-over-year to -$7.9 million in Q1 2026, while the trailing twelve-month figure through Mar 2026 was $23.1 million (down 18.39% YoY) and the FY2025 annual result came in at -$5.2 million, down 119.79% from the prior year.
  • Change in Accured Expenses fell to -$7.9 million in Q1 2026 per SEM's latest filing, from $33.1 million in the prior quarter.
  • Across five years, Change in Accured Expenses topped out at $91.5 million in Q2 2024 and bottomed at -$39.5 million in Q4 2022.
  • The 5-year median for Change in Accured Expenses is -$3.3 million (2025), against an average of $6.5 million.
  • The widest annual swing landed in 2024, when Change in Accured Expenses plunged 1272.8%; it then surged 354.76% in 2025.
  • Tracing SEM's Change in Accured Expenses over 5 years: stood at -$39.5 million in 2022, then surged by 259.71% to $63.1 million in 2023, then slumped by 120.62% to -$13.0 million in 2024, then surged by 354.76% to $33.1 million in 2025, then sank by 123.74% to -$7.9 million in 2026.
  • Per Business Quant, the three latest SEM Change in Accured Expenses figures stand at -$7.9 million (Q1 2026), $33.1 million (Q4 2025), and $1.2 million (Q3 2025).

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 HCA Healthcare 84.64 Bn 87.02 Bn 16.26 Bn -990.00 Mn
2 Tenet Healthcare 15.22 Bn 14.39 Bn 4.41 Bn -145.00 Mn
3 Davita 13.10 Bn 13.96 Bn 1.07 Bn -96.90 Mn
4 Encompass Health 10.50 Bn 11.12 Bn 1.34 Bn 33.00 Mn
5 Ensign 9.69 Bn 9.09 Bn 293.37 Mn 6.93 Mn
6 Universal Health Services 8.92 Bn 8.88 Bn 3.21 Bn -221,000.00
7 Fresenius Medical Care AG 7.31 Bn 4.93 Bn 22,843.10 Bn -
8 Chemed 5.83 Bn 5.81 Bn 215.76 Mn 6.71 Mn
9 Pacs 5.76 Bn 5.51 Bn 345.96 Mn 55.05 Mn
10 Select Medical Holdings 1.99 Bn 1.99 Bn 175.47 Mn -7.87 Mn

Historic Data

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DateValue
Mar 31, 2026 -7.87 Mn
Mar 31, 2026 -7.87 Mn
Dec 31, 2025 33.13 Mn
Dec 31, 2025 33.13 Mn
Sep 30, 2025 1.16 Mn
Sep 30, 2025 1.16 Mn
Jun 30, 2025 -3.35 Mn
Jun 30, 2025 -3.35 Mn
Mar 31, 2025 -36.19 Mn
Mar 31, 2025 -36.19 Mn
Dec 31, 2024 -13.01 Mn
Dec 31, 2024 -13.01 Mn
Sep 30, 2024 -14.03 Mn
Sep 30, 2024 -14.03 Mn
Jun 30, 2024 91.50 Mn
Jun 30, 2024 91.50 Mn
Mar 31, 2024 -37.97 Mn
Mar 31, 2024 -37.97 Mn
Dec 31, 2023 63.08 Mn
Dec 31, 2023 63.08 Mn
Sep 30, 2023 -1.02 Mn
Sep 30, 2023 -1.02 Mn
Jun 30, 2023 42.81 Mn
Jun 30, 2023 42.81 Mn
Mar 31, 2023 -20.78 Mn
Mar 31, 2023 -20.78 Mn
Dec 31, 2022 -39.50 Mn
Dec 31, 2022 -39.50 Mn
Sep 30, 2022 8.06 Mn
Sep 30, 2022 8.06 Mn
Jun 30, 2022 58.67 Mn
Jun 30, 2022 58.67 Mn
Mar 31, 2022 -14.38 Mn
Mar 31, 2022 -14.38 Mn
Dec 31, 2021 -157.96 Mn
Dec 31, 2021 -157.96 Mn
Sep 30, 2021 13.76 Mn
Sep 30, 2021 13.76 Mn
Jun 30, 2021 49.87 Mn
Jun 30, 2021 49.87 Mn
Mar 31, 2021 21.17 Mn
Mar 31, 2021 21.17 Mn
Dec 31, 2020 51.06 Mn
Dec 31, 2020 51.06 Mn
Sep 30, 2020 113.75 Mn
Sep 30, 2020 113.75 Mn
Jun 30, 2020 48.48 Mn
Jun 30, 2020 48.48 Mn
Mar 31, 2020 -44.46 Mn
Mar 31, 2020 -44.46 Mn
Dec 31, 2019 14.90 Mn
Dec 31, 2019 14.90 Mn
Sep 30, 2019 40.55 Mn
Sep 30, 2019 40.55 Mn
Jun 30, 2019 51.01 Mn
Jun 30, 2019 51.01 Mn
Mar 31, 2019 -69.16 Mn
Mar 31, 2019 -69.16 Mn
Dec 31, 2018 -21.50 Mn
Dec 31, 2018 -21.50 Mn