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SGRY · 10-Q filed August 10, 2026

SGRY earnings analysis

What we found in SGRY'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

Surgery Partners delivered 2.7% year-over-year revenue growth to $848.9 million, supported by 5.0% same-facility revenue growth and a 4.8% increase in revenue per case. However, cost inflation and provider taxes compressed operating margin to approximately 12.0%, Adjusted EBITDA declined 2.9% to $125.2 million, and the attributable net loss widened to $15.0 million. Liquidity remained adequate with $216.7 million of cash and $617.8 million of Revolver capacity, but operating cash flow declined to $71.0 million for the first six months and interest expense increased.

What stood out

The parts that mattered.

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

Revenue grew and beat consensus
Second-quarter revenue increased 2.7% year over year to $848.9 million from $826.2 million and exceeded consensus of $831.3 million by approximately $17.6 million.
Same-facility performance remained positive
Days-adjusted same-facility revenue increased 5.0%, driven by a 4.8% increase in revenue per case and a 0.3% increase in same-facility cases.
Operating margin compressed
Operating income declined to $102.1 million from $111.7 million, reducing operating margin to approximately 12.0% from 13.5% year over year. Cost of revenues rose to 77.6% of revenue from 76.3%.
GAAP earnings deteriorated
Net loss attributable to Surgery Partners widened to $15.0 million from $2.5 million in the prior-year quarter; diluted EPS was not disclosed in the 10-Q.
Facility base expanded
The company operated 178 surgical facilities as of June 30, 2026, including 159 ASCs and 19 surgical hospitals, and consolidated 120 facilities for financial reporting.
Liquidity remained available
Cash and cash equivalents were $216.7 million at June 30, 2026, while Revolver borrowing capacity was $617.8 million. Net working capital increased to approximately $547.5 million from $535.2 million at December 31, 2025.
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.

Profitability and margin pressure
Adjusted EBITDA declined 2.9% to $125.2 million from $129.0 million year over year, while operating income fell $9.6 million to $102.1 million, indicating pressure on underlying profitability.
Lower operating cash generation
Operating cash flow for the first six months fell to $71.0 million from $87.3 million, a $16.3 million decrease, primarily due to higher cash interest payments and working-capital timing.
Higher interest burden
Net interest expense increased to $69.8 million from $67.9 million in the quarter; six-month interest expense rose to $138.9 million from $130.1 million, primarily because of increased Revolver borrowings.
Provider taxes and acuity costs
Cost of revenues increased to $658.7 million from $630.6 million, with management citing high-acuity procedures and increased hospital provider taxes; six-month cost of revenues reached $1.3 billion versus $1.2 billion.
Transaction execution risk
Management identified transaction and integration costs of $18.4 million in the quarter, including $12.5 million of M&A costs, and warned that the potential sale of Mountain View Hospital and Idaho Falls Community Hospital may be delayed or not completed.
Macro and liquidity sensitivity
The filing states there were no material changes to the risk factors in the 2025 Form 10-K; however, management warned that interest rates, inflation and market volatility could reduce patient volumes, impair receivables collection and restrict capital access. Cash and cash equivalents declined to $216.7 million from $239.9 million at December 31, 2025.
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 $78 Operating expenses $10 Left as operating profit $12
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Gross margin
22.4%
Operating margin
12.0%
Segment
Surgical Facilities / patient service revenues: $826.1 million, up 2.7% from $804.2 million year over year; other service revenues: $22.8 million, up from $22.0 million.
Guidance

What they said about what is next.

The 10-Q does not provide new quantitative revenue or EPS guidance. The filing states that cash flows from operations, available cash, Revolver capacity and anticipated capital-markets access are expected to meet short- and long-term liquidity needs.

How we read the filing overall

The filing reads about the same as 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-Q · May 5, 2026
Surgery Partners, Inc. reported Q1 2026 earnings with revenue of $810.9 million, reflecting a 4.5% increase year-over-year, while EPS improved to a loss of $0.03 compared to a loss of $0.30 in Q1 2025. The company…
10-K · March 2, 2026
Surgery Partners presents scale and a clear outpatient strategy: ~176 owned/operated surgical facilities (157 ASCs, 19 licensed surgical hospitals) and patient services of approximately $3.2 billion in 2025. The company…
10-Q · November 10, 2025
Surgery Partners reported Q3 2025 revenues of $821.5 million, up $51.1 million (6.6%) versus Q3 2024, with operating income increasing to $105.7 million from $60.9 million a year earlier. GAAP diluted loss per share…
10-Q · May 12, 2025
Surgery Partners reported Q1 2025 revenue of $776.0 million, up $58.6 million (+8.2%) year-over-year but down $88.4 million (-10.2%) vs. the prior quarter. Operating income narrowed to $61.9 million (operating margin…

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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