P3 Health Partners Inc
Q1 2026 Earnings
Market Reaction
S&P 500 over the same 30 days: +0.24%.
Did PIII Beat Earnings? Q1 2026 Results
P3 Health Partners delivered a sharp operational turnaround in Q1 2026, posting earnings per share of $0.32 against a consensus estimate of negative $3.50, a beat of 109.13%, as the value-based care company swung to GAAP net income of $3.04 million from a net loss of $44.25 million in the year-ago period. Revenue of $386.39 million rose 3.5% year-over-year, though it fell just short of the $391.50 million consensus by 1.31%. The most material driver of the improvement was a dramatic expansion in medical margin, which surged to $73.66 million from $17.20 million a year ago, reflecting contractual restructuring and payer settlements even as the company deliberately trimmed at-risk membership by roughly 10% to approximately 106,000 members. Adjusted EBITDA swung to a positive $25.76 million from a loss of $22.19 million in Q1 2025. Separately, the company converted approximately $252.50 million in debt to preferred equity, addressing a Nasdaq stockholders' equity requirement. Management raised full-year 2026 adjusted EBITDA guidance to a midpoint of $40.00 million, with revenue guided at $1.50 billion to $1.65 billion.
- Contractual restructuring driving 14% increase in per-member revenue
- Rate progression and burden of illness performance improvements
- Medical claims expense reduction to $305.8 million from $352.3 million YoY
- Favorable prior-year development and payer settlements recognized in Q1
- Network concentration and operational redesign over two years
- Intentional network and payer rationalization improving unit economics
“Q1 represents a meaningful turning point for the business. The $26 million of adjusted EBITDA we delivered this quarter reflects the cumulative impact of two years of deliberate work, including contract restructuring, network concentration, and operational redesign. Based on the strength of Q1 and our confidence in the underlying trajectory, we are raising our full-year 2026 adjusted EBITDA outlook to a midpoint of $40 million.”
P3 Health Partners CEO, on the earnings call
Forward Guidance & Outlook
P3 raised its full-year 2026 guidance. Adjusted EBITDA is now expected in a range of $20 million to $60 million (midpoint of $40 million), up from prior guidance. Full-year revenue is guided at $1.5 billion to $1.65 billion. Medical margin is expected at $190 million to $230 million ($149 to $180 PMPM). At-risk membership is expected at 103,000 to 110,000 members. The revised guidance reflects underlying Q1 performance as well as prior-year development and payer settlements recognized in the quarter.
PIII YoY Financials
PIII Revenue by Segment
Figures from SEC filings and company reports. Not investment advice.