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AMN · 10-Q filed May 8, 2026

AMN earnings analysis

What we found in AMN's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

AMN Healthcare recorded a remarkable Q1 2026 with a 100% increase in revenue to $1.378 billion, exceeding estimates by $254 million, while EPS surged to $2.10, significantly above the expected $1.61. Strong performance stemmed from the nurse and allied solutions segment, driven by extensive labor disruption services, with management providing an optimistic revenue guidance of $3.1 billion to $3.3 billion for the full year, reflecting an improved demand outlook.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Massive Revenue Growth
Revenue soared to $1.378 billion, a 100% increase from $689.5 million in Q1 2025.
Record EPS
GAAP EPS reached $2.10, up from $0.18 in Q1 2025, significantly exceeding estimates by 30%.
Strong Growth in Nurse Segment
Nurse and allied solutions segment revenue increased by 173%, reaching $1.127 billion.
Robust Operating Cash Flow
Net cash provided by operating activities increased to $562.5 million, up from $92.7 million year-over-year.
Improved SG&A Management
SG&A expenses decreased to 15.8% of revenue, down from 21.4% in the prior year.
Significant Free Cash Flow
Free cash flow rose to $83 million, showcasing improved cash generation.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Segment Performance Declines
Physician and leadership solutions revenue fell by 6% to $163.9 million, partially offsetting growth.
Technology Segment Impacted
Revenue from the technology and workforce solutions segment dropped 15% to $87.1 million.
Labor Disruption Dependency
Revenue growth heavily reliant on unpredictable labor disruption events, creating potential volatility.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $73 Operating expenses $18 Left as operating profit $9
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$2.1
Gross margin
26.8%
Operating margin
8.5%
Segment
Nurse and Allied Solutions: $1,127.3M
Segment
Physician and Leadership Solutions: $163.9M
Segment
Technology and Workforce Solutions: $87.1M
Guidance

What they said about what is next.

Revenue guidance raised to $3.1B-$3.3B for 2026, reflecting strong demand.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · February 20, 2026
AMN reported FY2025 revenue of $2,730.4M, down 8% from $2,983.8M in 2024, and a net loss of $(95.7)M (diluted loss per share $2.48). The business cites a strategy to expand technology-enabled recurring revenue (MSP,…
10-Q · May 9, 2025
AMN reported revenue of $689.5 million for Q1 2025, down 16% from $820.9 million a year ago, with operating margin compressed to 1.8% from 4.9% a year earlier. Segment declines were broad-based — nurse & allied was the…
10-Q · November 8, 2024
AMN reported Q3 revenue of $687.5 million, down 19% year-over-year, with gross margin compressing to 31.0% (from 33.9%) and operating margin declining to 3.2% (from 10.2%). Segment results were mixed: nurse & allied…
10-Q · May 10, 2024
AMN reported Q1 revenue of $820.9 million, down 27% year-over-year from $1,126.2 million, driven primarily by a 37% decline in its nurse & allied business. Gross margin compressed to 31.4% (from 32.8%) and operating…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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