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
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 |
| 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 |