Acadia Healthcare Company, Inc. current report, 04 May 2015

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Business Context and Reporting Period

This Form 8-K was filed by Acadia Healthcare Company, Inc. on May 4, 2015. The report serves to disclose pro forma financial information regarding the combination of Acadia and CRC Health Group, Inc. (CRC). The filing incorporates historical financial statements of CRC and unaudited pro forma condensed combined financial information for the fiscal year ended December 31, 2014, and the three months ended March 31, 2015.

Key Financial Metrics

The filing text provided does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It references the existence of the following documents which contain these metrics but does not list the figures within the text of this summary:

  • Unaudited Pro Forma Condensed Combined Statement of Operations (FY 2014 and Q1 2015).
  • Audited Consolidated Balance Sheets of CRC (as of December 31, 2014 and 2013).
  • Consolidated Statements of Operations and Cash Flows of CRC (for years ended 2012, 2013, and 2014).

Material Changes

The primary material event reported is the preparation of pro forma financial data to reflect the combined entity of Acadia and CRC. The filing does not provide a textual comparison of specific financial changes versus prior periods; such analysis is contained within the referenced exhibits (Exhibit 99.1 and 99.2).

Guidance, Outlook, and Risks

The filing text does not include management commentary, forward-looking guidance, specific risk factors, or details on contingencies. The document is a procedural filing to attach financial exhibits related to the transaction with CRC.

Investor Verification Checklist

  • Review Exhibit 99.1 for the specific pro forma revenue and earnings impact of the CRC acquisition.
  • Examine Exhibit 99.2 for CRC's audited historical financial performance and debt levels.
  • Verify the assumptions used in the pro forma adjustments to understand the projected combined financial position.
  • Confirm the status of the transaction between Acadia and CRC as of the filing date.