Select Medical Holdings (SEM) Change in Accured Expenses (2018 - 2026)
Select Medical Holdings (SEM) posted quarterly Change in Accured Expenses of -$7.9 million for Q1 2026, up 78.26% YoY from -$4.4 million in Q1 2025, and down 123.74% sequentially from $33.1 million in Q4 2025.
Select Medical Holdings (SEM) Change in Accured Expenses (2018 - 2026) Analysis & Trends
Select Medical Holdings has disclosed Change in Accured Expenses across 9 years of filings, most recently posting -$7.9 million for Q1 2026.
- In Q1 2026, Change in Accured Expenses rose 78.26% year-over-year to -$7.9 million; the TTM figure through Mar 2026 stood at $23.1 million (down 18.39% YoY), while the FY2025 annual figure was -$5.2 million, down 119.79% from the prior year.
- Change in Accured Expenses retreated to -$7.9 million in Q1 2026, from $33.1 million in the prior quarter.
- Over the last five years, Change in Accured Expenses for SEM reached as high as $91.5 million in Q2 2024 and fell as low as -$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.
- Annual changes were most pronounced in 2024 — Change in Accured Expenses plunged 1272.8% — and 2025, when it jumped 354.76%.
- A 5-year view of Change in Accured Expenses shows it stood at -$39.5 million in 2022, then jumped by 259.71% to $63.1 million in 2023, then slumped by 120.62% to -$13.0 million in 2024, then jumped by 354.76% to $33.1 million in 2025, then sank by 123.74% to -$7.9 million in 2026.
- According to Business Quant data, Change in Accured Expenses over the past three periods registered -$7.9 million, $33.1 million, and $1.2 million for Q1 2026, Q4 2025, and Q3 2025 respectively.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | HCA Healthcare | 87.94 Bn | 90.32 Bn | 16.26 Bn | -990.00 Mn |
| 2 | Chemed | 18.08 Bn | 18.07 Bn | 215.76 Mn | 6.71 Mn |
| 3 | Tenet Healthcare | 16.59 Bn | 15.76 Bn | 4.41 Bn | -145.00 Mn |
| 4 | Davita | 15.37 Bn | 16.23 Bn | 1.07 Bn | -96.90 Mn |
| 5 | Encompass Health | 10.07 Bn | 10.70 Bn | 1.34 Bn | 33.00 Mn |
| 6 | Ensign | 9.52 Bn | 8.93 Bn | 293.37 Mn | 6.93 Mn |
| 7 | Universal Health Services | 9.19 Bn | 9.15 Bn | 3.21 Bn | -221,000.00 |
| 8 | Pacs | 6.96 Bn | 6.72 Bn | 345.96 Mn | 55.05 Mn |
| 9 | Ww International | 6.14 Bn | 5.98 Bn | -149.29 Mn | -9.19 Mn |
| 10 | Select Medical Holdings | 2.05 Mn | -2.67 Mn | 175.47 Mn | -7.87 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| 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 |