RESTATEMENT OF PREVIOUSLY ISSUED QUARTERLY FINANCIAL STATEMENTS (UNAUDITED) - Restated Unaudited Condensed Combined/Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 157,674	$ 73,374	$ 81,213	$ 73,416	$ 58,269
Accounts receivable, net	641,775	580,137	611,799	547,807
Other receivables	74,746	50,396	66,014	52,259
Prepaid expenses and other current assets	64,066	59,762	61,761	48,665
Total Current Assets	938,261	763,669	820,787	722,147
Property and equipment, net	990,580	856,823	666,902	577,528
Operating lease right-of-use assets	2,994,519	2,074,754	2,173,555	2,007,812
Insurance subsidiary deposits and investments	66,258	35,476	25,201	0
Escrow funds	25,122	19,531	21,456	15,649
Goodwill and other indefinite-lived assets	67,061	65,291	65,291	65,291
Other assets	161,108	117,268	87,329	124,312
Total Assets	5,242,909	3,932,812	3,860,521	3,512,739
Current Liabilities:
Accounts payable	175,062	125,746	157,000	140,947
Accrued payroll and benefits	146,177	99,371	143,811	92,234
Current operating lease liabilities	136,232	110,430	113,504	109,438
Current maturities of long-term debt	14,852	15,745	16,837	16,822
Current portion of accrued self-insurance liabilities	75,966	31,252	29,210	27,536
Refund liability	145,795	30,586	3,947	0
Other accrued expenses	142,348	75,067	71,073	69,949
Total Current Liabilities	978,432	488,197	535,382	456,926
Long-term operating lease liabilities	2,935,773	2,032,356	2,122,303	1,961,997
Accrued benefits, less current portion		6,738	6,738
Lines of credit	0	248,000	537,000	520,000
Long-term debt, less current maturities, net of deferred financing fees	250,984	227,107	230,855	195,708
Accrued self-insurance liabilities, less current portion	164,979	172,111	154,892	146,167
Other liabilities	197,050	215,358	154,079	130,215
Total Liabilities	4,527,218	3,389,867	3,741,249	3,411,013
Commitments and contingencies (Note 18)
Equity:
Common stock: $0.001 par value; 1,250,000,000 shares authorized, 155,177,511 shares issued and outstanding as of December 31, 2024, and 64,361,693,000 shares authorized, $128,723,386 shares issued and outstanding as of December 31, 2023	155	152	129	129
Additional paid-in capital	591,363	471,472		0
Accumulated other comprehensive income			201
Retained earnings	118,036	65,215	113,340	95,997
Total PACS Group, Inc. stockholders' equity	709,554	536,839	113,670	96,126
Noncontrolling interest in subsidiary	6,137	6,106	5,602	5,600
Total Equity	715,691	542,945	119,272	101,726	$ 68,651	$ (24,811)
Total Liabilities and Equity	$ 5,242,909	3,932,812	3,860,521	3,512,739
As Previously Reported
Current Assets:
Cash and cash equivalents		73,374	81,213
Accounts receivable, net		610,577	622,737
Other receivables		50,396	66,014
Prepaid expenses and other current assets		66,301	61,761
Total Current Assets		800,648	831,725
Property and equipment, net		763,904	660,157
Operating lease right-of-use assets		2,112,914	2,175,169
Insurance subsidiary deposits and investments		35,476	25,201
Escrow funds		19,531	21,456
Goodwill and other indefinite-lived assets		65,291	65,291
Other assets		98,584	87,329
Total Assets		3,896,348	3,866,328
Current Liabilities:
Accounts payable		125,746	157,000
Accrued payroll and benefits		107,077	143,811
Current operating lease liabilities		113,278	113,617
Current maturities of long-term debt		15,745	16,837
Current portion of accrued self-insurance liabilities		31,252	29,210
Refund liability		0	0
Other accrued expenses		75,003	71,073
Total Current Liabilities		468,101	531,548
Long-term operating lease liabilities		2,068,585	2,123,865
Accrued benefits, less current portion		6,738	6,738
Lines of credit		248,000	537,000
Long-term debt, less current maturities, net of deferred financing fees		227,107	230,855
Accrued self-insurance liabilities, less current portion		172,111	154,892
Other liabilities		127,472	147,837
Total Liabilities		3,318,114	3,732,735
Commitments and contingencies (Note 18)
Equity:
Common stock: $0.001 par value; 1,250,000,000 shares authorized, 155,177,511 shares issued and outstanding as of December 31, 2024, and 64,361,693,000 shares authorized, $128,723,386 shares issued and outstanding as of December 31, 2023		152	129
Additional paid-in capital		471,472
Accumulated other comprehensive income			201
Retained earnings		100,504	127,661
Total PACS Group, Inc. stockholders' equity		572,128	127,991
Noncontrolling interest in subsidiary		6,106	5,602
Total Equity		578,234	133,593	$ 101,726
Total Liabilities and Equity		3,896,348	3,866,328
Restatement Adjustments
Current Assets:
Cash and cash equivalents		0	0
Accounts receivable, net		(30,440)	(10,938)
Other receivables		0	0
Prepaid expenses and other current assets		(6,539)	0
Total Current Assets		(36,979)	(10,938)
Property and equipment, net		92,919	6,745
Operating lease right-of-use assets		(38,160)	(1,614)
Insurance subsidiary deposits and investments		0	0
Escrow funds		0	0
Goodwill and other indefinite-lived assets		0	0
Other assets		18,684	0
Total Assets		36,464	(5,807)
Current Liabilities:
Accounts payable		0	0
Accrued payroll and benefits		(7,706)	0
Current operating lease liabilities		(2,848)	(113)
Current maturities of long-term debt		0	0
Current portion of accrued self-insurance liabilities		0	0
Refund liability		30,586	3,947
Other accrued expenses		64	0
Total Current Liabilities		20,096	3,834
Long-term operating lease liabilities		(36,229)	(1,562)
Accrued benefits, less current portion		0	0
Lines of credit		0	0
Long-term debt, less current maturities, net of deferred financing fees		0	0
Accrued self-insurance liabilities, less current portion		0	0
Other liabilities		87,886	6,242
Total Liabilities		71,753	8,514
Commitments and contingencies (Note 18)
Equity:
Common stock: $0.001 par value; 1,250,000,000 shares authorized, 155,177,511 shares issued and outstanding as of December 31, 2024, and 64,361,693,000 shares authorized, $128,723,386 shares issued and outstanding as of December 31, 2023		0	0
Additional paid-in capital		0
Accumulated other comprehensive income			0
Retained earnings		(35,289)	(14,321)
Total PACS Group, Inc. stockholders' equity		(35,289)	(14,321)
Noncontrolling interest in subsidiary		0	0
Total Equity		(35,289)	(14,321)
Total Liabilities and Equity		36,464	(5,807)
Restatement Adjustments \| Revision Of Prior Period Related To Medicare Part B Revenue
Current Assets:
Other assets		18,635	(1,035)
Restatement Adjustments \| Revision Of Prior Period Related To Lease Classification
Current Assets:
Other assets		$ 49	$ 7,277

PACS Group, Inc. 10-K