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% quarter-over-quarter from $33.1 million in Q4 2025.

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

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

  • Change in Accured Expenses for Q1 2026 came in at -$7.9 million, up 78.26% year-over-year; the trailing twelve-month figure through Mar 2026 was $23.1 million (down 18.39% YoY), and the FY2025 annual result was -$5.2 million, down 119.79% from the prior year.
  • Change in Accured Expenses declined to -$7.9 million in Q1 2026 per SEM's latest filing, from $33.1 million in the prior quarter.
  • Over five years, Change in Accured Expenses peaked at $91.5 million in Q2 2024 and troughed at -$39.5 million in Q4 2022.
  • A 5-year average of $6.5 million and a median of -$3.3 million in 2025 frame the typical range for Change in Accured Expenses.
  • The sharpest annual moves came in 2024 and 2025: Change in Accured Expenses slumped 1272.8% in 2024, then jumped 354.76% in 2025.
  • 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 plunged by 120.62% to -$13.0 million in 2024, then jumped by 354.76% to $33.1 million in 2025, then tumbled by 123.74% to -$7.9 million in 2026.
  • Business Quant data shows SEM's Change in Accured Expenses at -$7.9 million in Q1 2026, $33.1 million in Q4 2025, and $1.2 million in Q3 2025.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 HCA Healthcare 83.85 Bn 86.23 Bn 16.26 Bn -990.00 Mn
2 Tenet Healthcare 14.98 Bn 14.15 Bn 4.41 Bn -145.00 Mn
3 Davita 13.99 Bn 14.84 Bn 1.07 Bn -96.90 Mn
4 Encompass Health 9.72 Bn 10.34 Bn 1.34 Bn 33.00 Mn
5 Ensign 8.90 Bn 8.31 Bn 293.37 Mn 6.93 Mn
6 Universal Health Services 8.59 Bn 8.55 Bn 3.21 Bn -221,000.00
7 Fresenius Medical Care AG 7.67 Bn 5.29 Bn -4.26 Bn -
8 Chemed 5.97 Bn 5.96 Bn 215.76 Mn 6.71 Mn
9 Pacs 5.74 Bn 5.50 Bn 345.96 Mn 55.05 Mn
10 Select Medical Holdings 2.00 Bn 1.99 Bn 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