Press Release: Guardian Pharmacy Services Reports Third Quarter 2025 Financial Results; Raises Full-Year Guidance

Dow Jones11-11
ATLANTA--(BUSINESS WIRE)--November 10, 2025-- 

Guardian Pharmacy Services, Inc. (NYSE: GRDN), one of the nation's leading long-term care ("LTC") pharmacy services companies, announced today its financial results for the third quarter ended September 30, 2025. The Company also raised its full-year revenue and Adjusted EBITDA guidance.

Third Quarter Financial Results

   --  Revenue of $377.4 million, up 20% year-over-year. 
 
   --  Residents served ended the quarter at approximately 204,000, up 13% 
      year-over-year. 
 
   --  Net Income (loss) of $9.6 million, compared to ($105.8) million in the 
      prior-year period. Such year-over-year comparison is not meaningful due 
      to income tax expense1 in the recently completed quarter, and certain 
      one-time share-based compensation expenses from the year prior.2 
 
   --  Adjusted EBITDA of $27.3 million, compared to $23.0 million in the 
      prior year period. 
 
   --  Diluted EPS of $0.15 for the quarter, with Adjusted EPS of $0.25.3 
 
   --  Cash and cash equivalents totaled $36.5 million at quarter-end, with no 
      long-term debt outstanding under our credit facility. 

CEO Commentary

"Our first year as a public company has been one of disciplined execution and purposeful growth," said Fred Burke, President and Chief Executive Officer of Guardian Pharmacy Services. "This quarter again demonstrates the power of our model--combining local clinical and business expertise with the scale and resources of our national platform. We delivered strong organic and acquired growth, solid margin performance, and meaningful cash generation, positioning us well for the remainder of the year and beyond. With this momentum, we are raising our full-year revenue and Adjusted EBITDA guidance."

FY 2025 Outlook -- Raising Guidance

The updated guidance below excludes future acquisitions.

 
                        Updated Guidance               Previous Guidance 
---------------  -----------------------------  ------------------------------ 
Revenue              $1.43 billion - $1.45       $1.39 billion - $1.41 billion 
                            billion 
---------------  -----------------------------  ------------------------------ 
Adjusted EBITDA     $ 104.0 million - $106.0        $100.0 million - $102.0 
                            million                         million 
---------------  -----------------------------  ------------------------------ 
 
 
________________________________________ 
(1) The three months ended September 30, 2025 included $7.0 million in income 
tax expense, compared to $0.2 million in the three months ended September 30, 
2024. Prior to the Corporate Reorganization and IPO, we conducted our business 
through Guardian Pharmacy, LLC, and its majority-owned and wholly-owned 
limited liability company subsidiaries, which were treated for income tax 
purposes as partnerships and disregarded entities. 
(2) The three months ended September 30, 2024 included $122.4 million of 
share-based compensation expense associated with the Corporate Reorganization 
and IPO. The three months ended September 30, 2025 included $4.4 million of 
share-based compensation expense. 
(3) Diluted EPS and Adjusted EPS include dilutive shares related to restricted 
stock units and unvested Class A and Class B common stock. See reconciliation 
of Adjusted EPS to Diluted EPS, the most directly comparable GAAP measure, 
below. 
 

Operational and Strategic Highlights

Acquisitions & Greenfields

During the quarter, Guardian announced the acquisition of Managed Healthcare Pharmacy, establishing its first physical footprint in Oregon and further expanding its presence across the Pacific Northwest. This transaction exemplifies the high-quality local operator Guardian targets to integrate into its network--experienced teams recognized for their operational excellence and commitment to exceptional service. Guardian continues to view the Pacific Northwest as a meaningful growth opportunity within its national platform.

Capital Markets

Subsequent to quarter-end, Guardian's shelf registration statement on Form S-3 was filed and became effective, relating to (i) the possible issuance and sale of up to 1,020,000 shares of Class A common stock by Guardian and (ii) the potential resale of up to 4,980,000 outstanding shares of Class A common stock by selling shareholders, in each case from time to time and on a continuous or delayed basis. Guardian also previously announced that it has entered into lock-up agreements with holders of approximately 93% of the outstanding shares of Guardian's Class A common stock and Class B common stock that are held by Guardian's founders, officers, employees and others who held shares of Guardian's stock immediately prior to the completion of its IPO, which extend restrictions on such share sales through June 30, 2026.

Conference Call Details

Guardian will host a conference call to discuss these results today at 4:30 pm ET. The call can be accessed live by dialing (646) 564-2877 for U.S. participants, or +1 (800) 549-8228 for international participants, and referencing conference ID "11965," or via audio webcast at https://investors.guardianpharmacy.com

About Guardian Pharmacy Services

Guardian Pharmacy Services is one of the nation's leading long-term care pharmacy services companies. Through its locally--based business model, Guardian partners with long-term care facilities ("LTCFs") to deliver medications and a comprehensive suite of technology-enabled services designed to enhance care and improve adherence to drug regimens, helping to reduce the cost of care and improve clinical outcomes. With a growing network of more than 53 pharmacies nationwide, Guardian is dedicated to providing exceptional service to approximately 204,000 residents and approximately 8,200 LTCFs across 38 states (as of September 30, 2025).

Cautionary Note Regarding Forward-Looking Statements

This press release contains forward-looking statements. Forward-looking statements are all statements other than those of historical fact. Any statements about our expectations, beliefs, plans, predictions, forecasts, objectives, assumptions, or future events or performance are forward-looking. These statements are often, but not always, made through the use of words such as "aims," "anticipates," "believes," "continue," "estimates," "expects," "intends," "may," "outlook," "plans, " "projects," "seeks," "should," "will," "would," and similar expressions. Although we believe that the expectations reflected in these forward-looking statements are reasonable, these statements are not guarantees of future performance and involve risks and uncertainties which are subject to change based on various important factors, many of which are beyond our control. Such risks and uncertainties include: our ability to effectively execute our business strategies, implement new initiatives and improve efficiency; our ability to effectively market and sell, customer acceptance of, and competition for, our pharmaceutical and health care services in new and existing markets; our relationships with pharmaceutical wholesalers and key manufacturers, LTCFs and health plan payors; our ability to maintain and expand relationships with LTCF operators on favorable terms; the impact of a national emergency, public health crisis, global pandemic or outbreak of infectious disease on our employees and business and on our supply chain and the LTCFs we serve; continuing government and private efforts to lower pharmaceutical costs, including by limiting pharmacy reimbursements; changes in, and our ability to comply with, healthcare and other applicable laws, regulations or interpretations; further consolidation of managed care organizations and other health plan payors and changes in the terms of our agreements with these parties; our ability to retain members of our senior management team, our local pharmacy management teams and our pharmacy professionals; our exposure to, and the results of, claims, legal proceedings and governmental inquiries; our ability to maintain the security and integrity of our operating and information technology systems and infrastructure (e.g., against cyber-attacks); product liability, product recall, personal injury or other health and safety issues related to the pharmaceuticals we dispense; the impact of supply chain and other manufacturing disruptions or trade policies related to the pharmaceuticals we dispense; the sufficiency of our sources of liquidity and financial resources to fund our future operating expenses and capital expenditure requirements, and our ability to raise additional capital, if needed; the misuse or off-label use, or errors in the dispensing or administration, of the pharmaceuticals we dispense; and volatility of our stock price. We are subject to additional risks and uncertainties described in our periodic reports filed with the Securities and Exchange Commission from time to time, including in the "Risk Factors" section contained in our most recent Annual Report on Form 10-K, which report is publicly available at www.sec.gov and via our website, investors.guardianpharmacy.com Any forward-looking statements in this press release should be evaluated in light of these important risk factors. This press release reflects management's views as of the date hereof. Except to the extent required by applicable law, Guardian undertakes no obligation to update or revise any information contained in this press release beyond the published date, whether as a result of new information, future events or otherwise.

Additional Information

This release should be read in conjunction with the consolidated financial statements and notes thereto included in our most recent Annual Report on Form 10-K, Quarterly Report on Form 10-Q and subsequent filings. Copies of our reports are available on our website at no expense at investors.guardianpharmacy.com and through the SEC's website at www.sec.gov.

Use of Non-GAAP Financial Measures

To supplement the results presented in our consolidated financial statements in accordance with generally accepted accounting principles in the United States ("GAAP"), we also present Adjusted EBITDA, Adjusted Net Income, Adjusted EPS and Adjusted SG&A, which are financial measures not based on any standardized methodology prescribed by GAAP.

We define Adjusted EBITDA as net income (loss) before interest expense, income taxes, depreciation and amortization, as adjusted to exclude the impact of items and amounts that we view as not indicative of our core operating performance, including share-based compensation, acquisition accounting adjustments, certain legal and regulatory items, financing-related and other activities, payor-reimbursement matters, and certain tax matters related to the Corporate Reorganization and IPO.

We define Adjusted Net Income as net income attributable to Guardian Pharmacy Services, Inc. before share-based compensation expense, certain legal and other regulatory items, financing-related and other activities, payor-reimbursement matters, amortization expense associated with acquisition-related intangible assets, the income tax impact of the adjustments, and certain tax matters related to the Corporate Reorganization and IPO.

We define Adjusted EPS as Adjusted Net Income divided by the total weighted average of diluted shares for Class A and Class B common stock.

We define Adjusted SG&A as GAAP selling, general, and administrative expenses adjusted to exclude the impact of share-based compensation, expenses relating to certain legal and regulatory items, financing-related and other activities, and payor-reimbursement matters.

Adjusted EBITDA, Adjusted Net Income, Adjusted EPS and Adjusted SG&A do not have a definition under GAAP, and our definition of Adjusted EBITDA, Adjusted Net Income, Adjusted EPS and Adjusted SG&A may not be the same as, or comparable to, similarly titled measures used by other companies.

We use Adjusted EBITDA, Adjusted Net Income, Adjusted EPS, and Adjusted SG&A to better understand and evaluate our core operating performance and trends. We believe that presenting Adjusted EBITDA, Adjusted Net Income, Adjusted EPS, and Adjusted SG&A provides useful information to investors in understanding and evaluating our operating results, as it permits investors to view our core business performance using the same metrics that management uses to evaluate our performance.

There are a number of limitations related to the use of Adjusted EBITDA, Adjusted EPS, and Adjusted SG&A rather than the most directly comparable GAAP financial measure, including:

   --  Adjusted EBITDA does not reflect interest and income tax payments that 
      represent a reduction in cash available to us; 
 
   --  Depreciation and amortization are non-cash charges and the assets being 
      depreciated may have to be replaced in the future, and Adjusted EBITDA 
      does not reflect cash capital expenditure requirements for such 
      replacements or for new capital expenditure requirements; 
 
   --  Adjusted EBITDA, Adjusted Net Income, and Adjusted EPS does not reflect 
      changes in, or cash requirements for, our working capital needs; 
 
   --  Adjusted EBITDA, Adjusted Net Income, Adjusted EPS, and Adjusted SG&A 
      do not consider the impact of share-based compensation; and 
 
   --  Adjusted EBITDA, Adjusted Net Income, Adjusted EPS, and Adjusted SG&A 
      exclude the impact of certain legal and regulatory items, and 
      payor-reimbursement matters which can affect our current and future cash 
      requirements. 

Because of these limitations, Adjusted EBITDA, Adjusted Net Income, Adjusted EPS, and Adjusted SG&A should not be considered in isolation from, or as a substitute for, financial information prepared in accordance with GAAP. You should consider Adjusted EBITDA, Adjusted Net Income, Adjusted EPS, and Adjusted SG&A alongside other financial measures, including net income, diluted EPS, GAAP selling, general, and administrative expense and our other financial results presented in accordance with GAAP.

A reconciliation of these non-GAAP financial measures to the most directly comparable GAAP financial measures, are set forth below.

 
             GUARDIAN PHARMACY SERVICES, INC. AND SUBSIDIARIES 
                        CONSOLIDATED BALANCE SHEETS 
                                (UNAUDITED) 
 
                                            December 31,     September 30, 
(In thousands, except share amounts)             2024             2025 
                                           ---------------  ---------------- 
Assets 
Current assets: 
   Cash and cash equivalents                $        4,660   $        36,487 
   Accounts receivable, net                         97,153           106,185 
   Inventories                                      40,550            47,859 
   Other current assets                              9,622             7,749 
                                               -----------      ------------ 
Total current assets                               151,985           198,280 
 
Property and equipment, net                         49,883            56,118 
Intangible assets, net                              14,912            18,915 
Goodwill                                            69,296            79,570 
Operating lease right-of-use assets                 29,079            32,205 
Deferred tax assets                                  5,272             4,562 
Other assets                                           383               387 
                                               -----------      ------------ 
Total assets                                $      320,810   $       390,037 
                                               ===========      ============ 
 
Liabilities and equity 
Current liabilities: 
   Accounts payable                         $      102,420   $       121,675 
   Accrued compensation                             14,430            15,944 
   Operating leases, current portion                 6,836             6,717 
   Other current liabilities                        20,435            17,613 
                                               -----------      ------------ 
Total current liabilities                          144,121           161,949 
 
Operating leases, net of current portion            23,297            27,367 
Other liabilities                                    3,416             5,224 
                                               -----------      ------------ 
Total liabilities                           $      170,834   $       194,540 
                                               -----------      ------------ 
 
Commitments and contingencies (see Note 
5) 
 
Equity: 
   Class A common stock- 700,000,000 
    shares authorized, par value $0.001; 
    36,253,744 and 9,200,000 shares 
    issued and outstanding as of 
    September 30, 2025 and December 31, 
    2024, respectively                                   9                36 
   Class B common stock- 100,000,000 
    shares authorized, par value $0.001; 
    27,066,890 and 54,087,158 shares 
    issued and outstanding as of 
    September 30, 2025 and December 31, 
    2024, respectively                                  54                27 
   Additional paid-in capital                      125,484           138,273 
   Retained earnings                                17,124            45,420 
   Non-controlling interests                         7,305            11,741 
                                               -----------      ------------ 
   Total equity                                    149,976           195,497 
                                               -----------      ------------ 
Total liabilities and equity                $      320,810   $       390,037 
                                               ===========      ============ 
 
 
             GUARDIAN PHARMACY SERVICES, INC. AND SUBSIDIARIES 
                   CONSOLIDATED STATEMENTS OF OPERATIONS 
                                (UNAUDITED) 
 
                      Three Months Ended            Nine Months Ended 
                       September 30, 2025           September 30, 2025 
                   --------------------------  ---------------------------- 
(In thousands, 
except share and 
per share 
amounts)               2024          2025          2024          2025 
                    ----------    ----------    ----------    ---------- 
Revenues           $   314,393   $   377,427   $   889,840   $ 1,051,069 
Cost of goods 
 sold                  253,515       302,706       712,573       843,853 
                    ----------    ----------    ----------    ---------- 
Gross profit            60,878        74,721       177,267       207,216 
 
Selling, general, 
 and 
 administrative 
 expenses              165,491        58,367       256,942       165,277 
                    ----------    ----------    ----------    ---------- 
 
Operating income 
 (loss)               (104,613)       16,354       (79,675)       41,939 
 
Other expenses 
(income): 
   Interest 
    expense              1,026           160         2,857           502 
   Other expense 
    (income), 
    net                      2          (437)          166          (887) 
                    ----------    ----------    ----------    ---------- 
Total other 
 expenses 
 (income)                1,028          (277)        3,023          (385) 
                    ----------    ----------    ----------    ---------- 
 
Income (loss) 
 before income 
 taxes                (105,641)       16,631       (82,698)       42,324 
Provision for 
 income taxes              176         7,038           176        14,631 
                    ----------    ----------    ----------    ---------- 
 
Net income (loss)     (105,817)        9,593       (82,874)       27,693 
                    ----------    ----------    ----------    ---------- 
Less net income 
 attributable to 
 Guardian 
 Pharmacy, LLC 
 prior to the 
 Corporate 
 Reorganization          9,350            --        22,760            -- 
Less net income 
 (loss) 
 attributable to 
 non-controlling 
 interests               6,823          (225)       16,356          (603) 
                    ----------    ----------    ----------    ---------- 
Net income (loss) 
 attributable to 
 Guardian 
 Pharmacy 
 Services, Inc.    $  (121,990)  $     9,818   $  (121,990)  $    28,296 
                    ==========    ==========    ==========    ========== 
 
Net income (loss) 
per share of 
Class A and Class 
B common stock 
   Basic           $     (2.00)  $      0.16   $     (2.00)  $      0.46 
   Diluted         $     (2.00)  $      0.15   $     (2.00)  $      0.45 
Weighted-average 
Class A and Class 
B common shares 
outstanding 
   Basic            61,143,311    62,124,010    61,143,311    62,071,370 
   Diluted          61,143,311    63,432,468    61,143,311    63,179,784 
 
 
          GUARDIAN PHARMACY SERVICES, INC. AND SUBSIDIARIES 
                CONSOLIDATED STATEMENTS OF CASH FLOWS 
                             (UNAUDITED) 
 
                                                  Nine Months Ended 
                                                    September 30, 
                                               ----------------------- 
(In thousands)                                    2024       2025 
                                                --------    ------- 
Operating activities 
Net income (loss)                              $ (82,874)  $ 27,693 
Adjustments to reconcile net income to net 
cash provided by operating activities: 
   Depreciation and amortization                  14,619     16,594 
   Share-based compensation expense              128,029     12,770 
   Provision for losses on accounts 
    receivable                                     4,240      3,110 
   Change in deferred tax asset                       --        710 
   Other                                             (31)       585 
Changes in operating assets and liabilities: 
   Accounts receivable                           (17,285)   (11,593) 
   Inventories                                    (6,226)    (5,669) 
   Other current assets                              768        858 
   Accounts payable                               14,158     21,148 
   Accrued compensation                           (3,373)     1,514 
   Other operating liabilities                   (16,402)    (2,065) 
                                                --------    ------- 
Net cash provided by operating activities         35,623     65,655 
 
Investing activities 
Purchases of property and equipment              (11,867)   (15,318) 
Payment for acquisitions                         (12,460)   (12,921) 
Other                                                544        724 
                                                --------    ------- 
Net cash used in investing activities            (23,783)   (27,515) 
 
Financing activities 
Proceeds from equity offering, net of 
 underwriter fees                                119,784     29,039 
Repurchase of outstanding Class A common 
 stock                                                --    (29,039) 
Payments of equity offering costs                   (538)    (1,594) 
Payments to Class B common stockholders          (55,176)        -- 
Borrowings from notes payable                     15,000         -- 
Repayment of notes payable                        (3,750)      (497) 
Borrowings from line of credit                   189,300         -- 
Repayments of line of credit                    (188,300)        -- 
Principal payments on finance lease 
 obligations                                      (3,309)    (3,393) 
Contingent payments related to acquisitions           --     (2,259) 
Contributions from non-controlling interests       2,107      1,619 
Distributions to non-controlling interests       (14,279)      (189) 
Member distributions                             (36,050)        -- 
Other                                               (160)        -- 
                                                --------    ------- 
Net cash provided by (used in) financing 
 activities                                       24,629     (6,313) 
 
Net change in cash and cash equivalents           36,469     31,827 
Cash and cash equivalents, beginning of 
 period                                              752      4,660 
                                                --------    ------- 
Cash and cash equivalents, end of period       $  37,221   $ 36,487 
                                                ========    ======= 
 
Supplemental disclosure of cash flow 
information 
Cash paid during the year for interest         $   2,851   $    510 
                                                ========    ======= 
Cash paid during the year for income taxes     $      --   $ 17,591 
                                                ========    ======= 
 
Supplemental disclosure of non-cash investing 
and financing activities 
Purchases of property and equipment through 
 finance leases                                $   2,256   $  3,623 
                                                ========    ======= 
Accrued and capitalized offering costs 
 recorded to additional paid-in capital        $  12,509   $     -- 
                                                ========    ======= 
Non-cash equity contributions from 
 non-controlling interests                     $   4,989   $  3,609 
                                                ========    ======= 
 
 
                     GUARDIAN PHARMACY SERVICES, INC. AND SUBSIDIARIES 
 RECONCILIATION OF ADJUSTED EBITDA, ADJUSTED NET INCOME, ADJUSTED EPS, AND ADJUSTED SG&A TO 
                    THE MOST DIRECTLY COMPARABLE GAAP FINANCIAL MEASURES 
                                        (UNAUDITED) 
 
                         Three Months Ended September 30,   Nine Months Ended September 30, 
(in thousands)                2024             2025              2024             2025 
                         ---------------  ---------------  ----------------  --------------- 
Net income (loss)           (105,817)           9,593          (82,874)           27,693 
Add: 
   Interest expense 
    (income), net              1,026             (133)           2,857              (203) 
   Depreciation and 
    amortization               4,994            5,838           14,619            16,594 
   Provision for income 
    taxes                        176            7,038              176            14,631 
                          ----------       ----------       ----------  ---   ---------- 
EBITDA                   $   (99,621)     $    22,336      $   (65,222)      $    58,715 
                          ----------       ----------       ----------        ---------- 
   Share-based 
    compensation (1)         122,355            4,356          128,029            12,770 
   Certain legal & 
    other regulatory 
    matters (2)                  278              435            3,807             1,057 
   Financing-related 
    and other 
    activities (3)                --              110               --             1,924 
   Payor-reimbursement 
    matters (4)          $        --      $        38      $    (1,670)      $     1,193 
                          ----------       ----------       ----------        ---------- 
Adjusted EBITDA          $    23,012      $    27,275      $    64,944       $    75,659 
                          ==========       ==========       ==========  ===   ========== 
Net income as a 
 percentage of revenue         (33.7)%            2.5%            (9.3)%             2.6% 
                          ==========       ==========       ==========        ========== 
Adjusted EBITDA as a 
 percentage of revenue           7.3%             7.2%             7.3%              7.2% 
                          ==========       ==========       ==========        ========== 
 
Net Income (loss) 
 attributable to 
 Guardian Pharmacy 
 Services, Inc.             (121,990)           9,818         (121,990)           28,296 
   Share-based 
    compensation (1)             N/M            4,356              N/M            12,770 
   Certain legal & 
    other regulatory 
    matters (2)                  N/M              435              N/M             1,057 
   Financing-related 
    and other 
    activities (3)               N/M              110              N/M             1,924 
   Payor-reimbursement 
    matters (4)                  N/M               38              N/M             1,193 
   Acquisition-related 
    intangible asset 
    amortization (5)             N/M              978              N/M             2,687 
   Income tax impact of 
    adjustments (7)              N/M           (1,759)             N/M            (5,854) 
   Certain tax matters 
    related to 
    Corporate 
    Reorganization and 
    IPO (6)                       --            1,725               --             1,725 
                          ----------       ----------       ----------  ---   ---------- 
Adjusted net income              N/M (8)  $    15,701               N/M (8)  $    43,798 
                         ===============   ==========      ================   ========== 
Weighted average common 
 shares outstanding 
 used in calculating 
 diluted U.S. GAAP net 
 income per share         61,143,311       63,432,468       61,143,311        63,179,784 
Weighted average common 
 shares outstanding 
 used in calculating 
 diluted Non-GAAP net 
 income per share                N/M       63,432,468              N/M        63,179,784 
 
Diluted EPS              $     (2.00)     $      0.15      $     (2.00)      $      0.45 
Adjusted EPS                     N/M (8)  $      0.25               N/M (8)  $      0.69 
 
GAAP selling, general, 
 and administrative 
 expenses                $   165,491      $    58,367      $   256,942       $   165,277 
Subtract: 
   Share-based 
    compensation (1)         122,355            4,356          128,029            12,770 
   Certain legal & 
    other regulatory 
    matters (2)                  278              435            3,807             1,057 
   Financing-related 
    and other 
    activities (3)                --              110               --             1,924 
   Payor-reimbursement 
    matters (4)          $        --      $     1,668      $        --       $     2,806 
Adjusted SG&A            $    42,858      $    51,798      $   125,106       $   146,703 
                          ==========       ==========       ==========  ===   ========== 
GAAP selling, general, 
 and administrative 
 expenses as a 
 percentage of revenue          52.6%            15.5%            28.9%             15.7% 
                          ==========       ==========       ==========        ========== 
Adjusted SG&A as a 
 percentage of revenue          13.6%            13.7%            14.1%             14.0% 
                          ==========       ==========       ==========        ========== 
 
 
(1)   Prior to the Corporate Reorganization and IPO, our share-based 
      compensation expense primarily represented non-cash recognition of 
      changes in the value of Restricted Interest Unit awards, which had 
      historically been recorded as a liability using a cash settlement 
      methodology as calculated on a quarterly basis. In connection with the 
      Corporate Reorganization and IPO, certain Restricted Interest Unit 
      awards were modified, resulting in share-based compensation expense of 
      $122.4 million, based on the fair value of the modified awards. 
      Share-based compensation expense for the three and nine months ended 
      September 30, 2025 relates to equity-classified awards. 
 
(2)   Represents non-recurring attorney's fees, settlement costs and other 
      expenses associated with certain legal proceedings. The Company excludes 
      such charges when evaluating operating performance because it does not 
      incur such charges on a predictable basis and exclusion allows for 
      consistent evaluation of operations. 
 
(3)   Represents non-recurring costs associated with various financing-related 
      activities and costs to transition to a public company. 
 
(4)   Represents proceeds and legal expenses associated with payor 
      reimbursement matters. 
 
      Proceeds received associated with payor reimbursement matters, recorded 
      as revenue, were $1.6 million during the three and nine months ended 
      September 30, 2025, and $0.0 million and $1.7 million during the three 
      and nine months ended September 30, 2024, respectively. 
 
      Legal expenses associated with payor reimbursement matters during the 
      three and nine months ended September 30, 2025 were $1.7 million and 
      $2.8 million, respectively and $0.0 million during the three and nine 
      months ended September 30, 2024. 
 
(5)   Represents amortization expense associated with the acquisition-related 
      intangible assets, such as customer lists and trademarks. 
 
(6)   Represents non-recurring income tax expense associated with the 
      Corporate Reorganization and IPO. The Company excludes such charges when 
      evaluating operating performance because it does not incur such charges 
      on a predictable basis and exclusion allows for consistent evaluation of 
      operations. 
 
(7)   Represents the income tax impact of non-GAAP adjustments, calculated 
      using the estimated tax rate for the respective non- GAAP adjustment. 
 
(8)   Adjusted net income and Adjusted EPS are not calculated for the three 
      and nine months ended September 30, 2024, as the net income attributable 
      to Guardian Pharmacy Services, Inc. only includes net income for the 
      three days in the period subsequent to our IPO on September 27, 2024. As 
      such, we do not think the non-GAAP measures for adjusted net income and 
      adjusted EPS are meaningful for these periods. 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20251110962786/en/

 
    CONTACT:    Investor Contact: 

Ashley Stockton

Senior Director, Investor Relations

IR@guardianpharmacy.net

 
 

(END) Dow Jones Newswires

November 10, 2025 16:05 ET (21:05 GMT)

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