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CYH · 10-Q filed April 22, 2026

CYH earnings analysis

What we found in CYH'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

Community Health Systems reported Q1 2026 net operating revenues of $2,965 million, down $194 million versus $3,159 million in Q1 2025. Income from operations was essentially flat at $281 million (vs. $284 million), but net loss attributable to stockholders widened to $58 million (diluted EPS $(0.43) vs $(0.10)). Operating cash flow was a use of $(297) million, largely offset by $1,108 million of proceeds from dispositions that increased cash and cash equivalents to $712 million at March 31, 2026. The company recorded a net gain on sales/impairments of approximately $90 million (gain ~$230M offset by impairments ~$88M and $52M) and noted the potential for additional impairment charges going forward.

What stood out

The parts that mattered.

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

Dispositions generated large investing proceeds
Proceeds from disposition of hospitals and other ancillary operations were $1,108 million, producing net cash provided by investing activities of $1,023 million for the quarter.
Cash balance materially improved
Cash and cash equivalents increased to $712 million at March 31, 2026 from $260 million at December 31, 2025.
Operating profitability essentially unchanged
Income from operations was $281 million in Q1 2026 compared with $284 million in Q1 2025 (down $3 million).
Net gain on disposals after impairments
The company recorded a net gain of approximately $90 million in the quarter comprised of a gain of approximately $230 million on a divestiture offset by an approximately $88 million net impairment and a $52 million impairment recorded on a held-for-sale hospital.
Debt modestly reduced
Long-term debt declined to $10,127 million at March 31, 2026 from $10,380 million at December 31, 2025, and the company reported repayments of long-term indebtedness of $351 million in the quarter.
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.

Revenue decline year-over-year
Net operating revenues declined to $2,965 million in Q1 2026 from $3,159 million in Q1 2025, a decrease of $194 million.
Widening loss to equity holders
Net loss attributable to Community Health Systems, Inc. stockholders increased to $(58) million in Q1 2026 from $(13) million in Q1 2025; diluted loss per share was $(0.43) versus $(0.10).
Operating cash burn in the quarter
Net cash used in operating activities was $(297) million in Q1 2026 compared with net cash provided by operating activities of $120 million in Q1 2025.
Significant increase in accrued liabilities–other
Accrued liabilities — other rose to $955 million at March 31, 2026 from $433 million at December 31, 2025 (increase of $522 million), indicating large short-term obligations recorded in the quarter.
Impairment risk remains
The company allocated approximately $284 million of goodwill to disposal groups and recorded impairments of approximately $88 million and $52 million during the quarter and cautioned that "additional impairment charges may be recorded in the future."
High interest costs and sizable leverage
Interest expense, net was $213 million for the quarter and cash interest payments were $261 million, while long-term debt remains $10,127 million.
The numbers

What they reported.

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

Earnings per share
$-0.43
Operating margin
9.48%
Guidance

What they said about what is next.

This 10-Q contains no quantitative forward-looking guidance. Management discloses disposition activity and states it "will continue to evaluate" potential sales and that additional impairment charges "may be recorded in the future." (No numeric FY-2026 guidance is presented in this filing.)

How we read the filing overall

The filing reads worse than the one before it.

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

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

Read the next one first.

We read every filing CYH makes the day it lands, and put it next to what the options market did about it. Members get both, and an alert when a filing arrives.

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