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
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