Press Release: Park Dental Partners Announces Fourth Quarter and Full-Year Results

Dow Jones02-26

MINNEAPOLIS, Feb. 25, 2026 (GLOBE NEWSWIRE) -- Park Dental Partners, Inc. (NASDAQ: PARK) and affiliated dental practices ("Park Dental Partners," "we," "our," "us," or the "Company") today reported its fourth-quarter and full-year financial results for 2025. Summary financial results are listed below and in the accompanying supplemental financial tables.

 
(Unaudited, in millions, except per share data, and 
 Doctor counts) 
                     Three Months Ended            Twelve Months Ended 
                         December 31,                  December 31, 
                -----------------------------  ---------------------------- 
                 2025      2024      Change     2025     2024    Change 
                -------  --------  ----------  -------  ------  --------- 
Revenue           $61.2     $56.9        7.5%   $244.5  $229.8       6.4% 
Gross Margin       $2.5      $7.7     (67.9%)    $33.7   $35.7     (5.6%) 
Gross Margin 
 percentage        4.0%     13.5%   (950 bps)    13.8%   15.5%  (170 bps) 
Net Income 
 (Loss)          ($5.7)    ($0.2)  (2,264.2%)   ($0.4)    $4.4   (108.2%) 
Diluted EPS     ($2.31)   ($0.13)     ($2.18)  ($0.18)   $2.42    ($2.60) 
 
Adjusted Gross 
 Margin(a)        $11.4      $9.8       15.7%    $49.3   $44.0      11.9% 
Adjusted Gross 
 Margin 
 Percentage(a)    18.6%     17.3%     130 bps    20.1%   19.2%     90 bps 
Adjusted 
 EBITDA((b) 
 ()                $3.7      $3.8      (1.9%)    $22.0   $19.4      13.7% 
Adjusted 
 EBITDA 
 margin((b) 
 ()                6.1%      6.7%    (60 bps)     9.0%    8.4%     60 bps 
Adjusted 
 Diluted 
 EPS((c) ()       $0.30  ($ 0.02)       $0.32    $2.44   $3.17    ($0.73) 
 
Same Practice 
 Revenue 
 Growth            6.3%    (0.8%)                 5.8%    1.6% 
Practicing 
 Affiliated 
 Doctors            214       206        3.9%      214     206       3.9% 
 
 

(a) See Non GAAP Reconciliation of Gross Margin to Adjusted Gross Margin below

(b) See Non GAAP Reconciliation of Net Income (Loss) to Adjusted EBITDA below

(c) See Non GAAP Reconciliation of Earnings (Loss) Per Share to Adjusted Earnings Per Share below

Executive Commentary -- Pete Swenson, Chief Executive Officer and Chair of the Board of Directors

"We are pleased to report a strong finish to a very successful year. We achieved record revenue and adjusted EBITDA in 2025 and successfully completed our initial public offering in December. In the fourth quarter we maintained our momentum, as quarterly revenue grew 7.5% versus prior year and our patient retention rate remained strong at 89.9%, demonstrating our commitment to quality, patient-centered care. In addition, we maintained strong same practice revenue growth throughout the year, including 6.3% in the fourth quarter."

"For 2026, our dedicated and talented doctors and team members have us well positioned to build on this performance and to continue our growth strategy. We anticipate a stable demand environment and we remain confident in our plans to deliver same practice growth. We continue to expect to complement our organic growth by adding affiliated practices and doctors that align with our mission, vision, and values."

2025 Business and Operating Highlights

   -- Annual 2025 revenue grew 6.4% to $244.5 million, including 7.5% growth in 
      the fourth quarter. 
 
   -- Patient visits increased to 719,295 across our affiliated dental 
      practices. 
 
   -- Adjusted Gross Margin was $49.3 million, or 20.1% of revenue, an increase 
      of 90 basis points from prior year. 
 
   -- Adjusted EBITDA was $22.0 million, or 9.0% of revenue, an increase of 60 
      basis points from prior year. 
 
   -- Annual operating cash flows were $17.6 million. 
 
   -- December's initial public offering $(IPO)$ resulted in gross proceeds of 
      $20.0 million, issuing 1,535,000 common shares at a price of $13.00 per 
      share. 
 
   -- Three acquisitions were completed in 2025, including two acquisitions on 
      December 31. 

Financial Results -- Fourth Quarter

   -- Revenue of $61.2 million was $4.3 million above prior year comparable 
      quarter due to increased patient visits, clinical hours, increased fee 
      and reimbursement growth. 
 
   -- General practice revenue grew 6.2% to $44.7 million. Multi-specialty 
      practice revenue grew 11.3% to $16.5 million. 
 
   -- Same practice revenue growth was 6.3% above prior year comparable 
      quarter. 
 
   -- Cost of services were $58.7 million, an increase of $9.5 million above 
      prior year comparable quarter. General and administrative costs were 
      $10.3 million, an increase of $4.3 million above prior year comparable 
      quarter. The primary driver of these increases was share-based 
      compensation expense associated with our IPO. 
 
   -- Adjusted EBITDA was $3.7 million, approximately flat to the prior year 
      comparable quarter. 
 
   -- Adjusted EBITDA Margin was 6.1% or 60 basis points lower than prior year 
      comparable quarter. 
 
   -- Adjusted diluted earnings per share were $0.30 versus ($0.02) in the 
      prior year comparable quarter. 

Financial Results -- Full Year 2025

   -- Revenue was $244.5 million, or $14.7 million above prior year due to 
      increased patient visits and fee and reimbursement growth. 
 
   -- General practice revenue grew 4.8% to $179.0 million. Multi-specialty 
      practice revenue grew 11.0% to $65.5 million. 
 
   -- Same practice revenue growth was 5.8% above prior year. 
 
   -- Cost of services were $210.8 million, an increase of $16.7 million above 
      prior year, driven by increased Salaries and Benefits aligned with 
      revenue growth and share based compensation expense associated with our 
      IPO. 
 
   -- General and administrative costs were $31.9 million, an increase of $6.4 
      million above prior year as the company recorded IPO share-based 
      compensation expense, recognized one-time IPO costs, and investments to 
      support public company readiness. 
 
   -- Adjusted EBITDA was $22.0 million and grew 13.7% over the prior year. 
 
   -- Adjusted EBITDA Margin was 9.0% or 60 basis points higher than prior year, 
      driven by top-line revenue growth and increased operating leverage 
      year-over-year. 
 
   -- Adjusted diluted earnings per share were $2.44 compared to $3.17 in the 
      prior year due to the increase in shares associated with the initial 
      public offering. 

Affiliated Practice Updates

   -- During the fourth quarter, we completed two acquisitions, including the 
      Company's first practice in Phoenix, Arizona and another practice in 
      Minnesota. 
 
   -- Subsequent to year-end, we completed one additional acquisition in Tucson, 
      Arizona. 
 
   -- We opened a de novo multi-specialty practice in Rochester, Minnesota. 
 
   -- We supported 86 affiliated practices and 214 affiliated doctors and 
      patient retention rate was 89.9% as of December 31, 2025. 

Balance Sheet, Capital Structure, and Liquidity

   -- Cash and cash equivalents were $25.2 million as of December 31, 2025, 
      driven by the proceeds from our IPO. 
 
   -- Long-term debt was $10.1 million on December 31, 2025, a decrease of $1.9 
      million versus prior year. The company's $15 million line of credit was 
      undrawn as of December 31, 2025. 

Cash Flow Highlights

   -- The Company generated $0.8 million in operating cash flow in the fourth 
      quarter. For the year, operating cash flow was $17.6 million, an increase 
      of $1.1 million over prior year. 
 
   -- Fourth quarter capital investments were $1.3 million. For the full-year, 
      capital investments were $7.3 million, an increase of $1.2 million over 
      prior year driven by expansion of existing practices and de novo growth. 

Common Stock Information

   -- Total shares outstanding at December 31, 2025 were 4.25 million shares, 
      which includes 1.54 million shares issued in our IPO and 0.99 million 
      restricted shares vesting upon the offering. 
 
   -- Weighted average diluted common shares outstanding were 2.49 million 
      shares and 1.94 million for the fourth quarter and full year 2025, 
      respectively. 
 
   -- Prior to the IPO, 3.36 million unvested restricted share awards were held 
      by our affiliated doctors and management. Upon the completion of the 
      offering, 30% of these existing awards, or 0.99 million shares, 
      immediately vested and are included in our weighted average diluted 
      shares. The remaining outstanding awards vest on continued employment 
      through the end of 2028, or earlier if certain criteria are met. We 
      expect the remaining 2.36 million restricted shares will vest over the 
      next twelve quarters. 

Full-Year 2026 Outlook

We are providing the following outlook for the full year ending December 31, 2026. This outlook excludes the impact of any future practice affiliations or acquisitions that have not yet closed. As a result, actual results may differ materially depending on the timing and number of future affiliations or acquisitions completed during the year.

 
                     Year Ending             Year Ended         Percent 
                     December 31, 2026    December 31, 2025     Change 
($ in millions)          (Outlook)            (Actual)       (At Midpoint) 
                     ------------------   -----------------  ------------- 
Revenue               $254.0 -- $258.0               $244.5           4.7% 
Adjusted EBITDA        $21.0 -- $23.0                 $22.0              - 
Adjusted EBITDA 
 margin                  8.3% - 8.9%                   9.0% 
 
 

Our outlook includes 3.5% to 5.0% same practice revenue growth and approximately $2 million recurring public company costs we expect to incur in 2026. The outlook assumes continued patient demand across general and specialty services, stable reimbursement trends across commercial and government payors, ongoing recruitment and retention initiatives, and contributions from recently acquired and affiliated practices and de novos.

Conference Call

As announced earlier, the Company will host a conference call to discuss these results on Thursday, February 26, 2026, at 8:30 a.m. Eastern Time (7:30 a.m. Central Time).

A live webcast of the call will be accessible by registering using the link below or through the Investor Relations section of the Company's website at https://investors.parkdentalpartners.com. A replay of the webcast will be available on the website for a limited time following the call.

About Park Dental Partners, Inc.

Park Dental Partners, Inc., and its subsidiaries (NASDAQ:PARK) is a dental resource organization that has put patients first since establishment of its general dentistry group in 1972. The Company provides comprehensive business support services, including clinical team members, administrative personnel, facilities, and equipment, to its affiliated general and multi-specialty dental practices. The Company currently affiliates with 214 doctors across 86 practice locations in three states. The Company's clinical support team consists of 990 hygienists, dental assistants, and patient care coordinators that support affiliated dentists in operating their practices. The mission of our affiliated dental practices since inception has been to ensure patients enjoy the benefits of a lifetime of good oral health. This mission continues to be the driving force behind our organization today.

Park Dental Partners is based in Roseville, Minnesota. For more information, please visit www.parkdentalpartners.com.

Basis of Consolidation

In accordance with generally accepted accounting principles in the United States, we consolidate the net assets and results of operations of the affiliated dental practices operating under long-term administrative resource agreements with us. As a result, references to our revenues, our expenses and similar items relating to our results of operations and net assets includes the revenues, expenses and similar items of our affiliated dental practices and all transactions between the affiliated dental practices and us, such as the service fees we charge, are eliminated in consolidation.

Forward Looking Statements

Certain statements in this press release are "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, with respect to the Company's financial condition, results of operations, plans, objectives, future performance and business. Forward-looking statements include those preceded by, followed by or that include the words "believes," "expects," "anticipates," "intends," "estimates," "plans," "may," "will," or similar expressions. These forward-looking statements involve risks and uncertainties. Actual results may differ materially from those contemplated by such forward-looking statements because of, among other things, potential risks and uncertainties, such as:

   -- Regulatory and compliance risk, including state dental corporate practice 
      of dentistry and fee-splitting restrictions, HIPAA and other 
      privacy/cybersecurity obligations, and evolving healthcare and labor 
      regulations; 
 
   -- Reimbursement risk, including risks related to payer mix, reimbursement 
      rates, audit/recoupment activity, enrollment and collections timing, and 
      dependence on significant third-party payors; 
 
   -- Our ability to identify, acquire, integrate and effectively support 
      affiliated practices and to execute de novo expansion, and the risk of 
      undiscovered liabilities in acquisitions; 
 
   -- Dependence on affiliated dental practices and their clinical performance; 
      our ability to attract, hire and retain dentists, specialists and 
      hygienists; and risks related to ownership transitions of affiliated 
      entities; 
 
   -- Competition for patients and clinicians in our markets and the impact on 
      patient volumes and staffing; 
 
   -- Macroeconomic conditions, inflation and interest rates, and our 
      geographic concentration, particularly in the Minnesota area. 

A forward-looking statement is neither a prediction nor a guarantee of future events or circumstances, and those future events or circumstances may not occur. We are under no obligation, and we expressly disclaim any obligation, to update or alter any forward-looking statements, whether because of new information, future events or otherwise.

Non-GAAP Financial Measures

This news release and the related conference call include presentation of Non-GAAP measures that include or exclude special items of a nonrecurring and/or nonoperational nature. Management believes that the Non-GAAP measures provide useful information to investors regarding the Company's results of operations and financial condition because they permit a more meaningful comparison and understanding of Park Dental Partners, Inc's operating performance for the current, past or future periods. Management uses these Non-GAAP measures to monitor and evaluate ongoing operating results and trends and to gain an understanding of the comparative operating performance of the Company.

Please note that the Company has not provided the most directly comparable GAAP financial measure, or a quantitative reconciliation thereto, for the Adjusted EBITDA forward-looking guidance for 2026 included in this press release in reliance on the unreasonable efforts exception provided under Item 10(e)(1)(i)$(B)$ of Regulation S-K. Providing the most directly comparable GAAP financial measure, or a quantitative reconciliation thereto, cannot be done without unreasonable effort due to the inherent uncertainty and difficulty in predicting certain non-cash, material and/or non-recurring expenses or benefits; legal settlements or other matters; and certain tax positions. The variability of these items could have an unpredictable, and potentially significant, impact on our future GAAP financial results.

See Supplemental non-GAAP financial tables below for a reconciliation of adjusted non-GAAP financial measures to GAAP.

Supplemental Financial Tables

 
 
                PARK DENTAL PARTNERS, INC. AND SUBSIDIARIES 
             CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) 
            (in thousands, except share and per share amounts) 
 
 
                          Three Months Ended 
                             December 31,         Years Ended December 31, 
                       ------------------------  -------------------------- 
                          2025         2024         2025          2024 
                       -----------  -----------  -----------  ------------- 
REVENUE                $   61,208   $   56,923   $  244,494   $  229,794 
COST OF SERVICES 
  Salaries and 
   benefits                44,689       35,989      155,207      140,741 
  Dental supplies and 
   Laboratory fees          4,368        4,102       17,202       17,093 
  Office occupancy          4,054        3,899       16,187       15,519 
  Other practice 
   expenses                 3,625        3,362       14,366       13,471 
  Depreciation              2,000        1,863        7,861        7,291 
                        ---------    ---------    ---------    --------- 
TOTAL COST OF 
 SERVICES                  58,736       49,215      210,823      194,115 
                        ---------    ---------    ---------    --------- 
GROSS MARGIN                2,472        7,708       33,671       35,679 
                        ---------    ---------    ---------    --------- 
  General and 
   administrative 
   expenses                10,332        6,068       31,905       25,470 
  Depreciation and 
   amortization               375          390        1,516        1,544 
                        ---------    ---------    ---------    --------- 
OPERATING INCOME 
 (LOSS)                    (8,235)       1,250          250        8,665 
                        ---------    ---------    ---------    --------- 
INTEREST EXPENSE - 
 NET                         (240)        (360)      (1,170)      (1,449) 
                        ---------    ---------    ---------    --------- 
INCOME (LOSS) BEFORE 
 TAX                       (8,475)         890         (920)       7,216 
PROVISION/(BENEFIT) 
 FOR INCOME TAX            (2,730)       1,133         (562)       2,853 
NET INCOME (LOSS)      $   (5,745)  $     (243)  $     (358)  $    4,363 
EARNINGS (LOSS) PER 
SHARE: 
  Basic                $    (2.31)  $    (0.13)  $    (0.18)  $     2.42 
                        =========    =========    =========    ========= 
  Diluted              $    (2.31)  $    (0.13)  $    (0.18)  $     2.42 
                        =========    =========    =========    ========= 
Basic 
 weighted-average 
 number of common 
 shares outstanding     2,487,382    1,796,399    1,944,469    1,806,449 
                        =========    =========    =========    ========= 
Diluted 
 weighted-average 
 number of common 
 shares outstanding     2,487,382    1,796,399    1,944,469    1,806,449 
                        =========    =========    =========    ========= 
 
 
 
 
              PARK DENTAL PARTNERS, INC. AND SUBSIDIARIES 
            CONDENSED CONSOLIDATED BALANCE SHEET (unaudited) 
                             (in thousands) 
 
                                   At December 31,     At December 31, 
                                  -----------------  ------------------- 
                                        2025                2024 
                                  -----------------  ------------------- 
ASSETS 
  Cash and cash equivalents        $         25,185   $         2,672 
  Accounts receivable -- net of 
   allowance                                  6,991             7,401 
  Other current assets                        5,726             2,506 
 
    Total current assets                     37,902            12,579 
OTHER ASSETS: 
  Property and equipment and 
   Lease assets                              73,828            74,459 
  Goodwill and Intangible 
   assets, nets                              28,360            27,627 
  Other assets                               38,093            34,204 
 
    Total other assets                      140,281           136,290 
 
TOTAL ASSETS                       $        178,183   $       148,869 
                                      =============      ============ 
LIABILITIES AND EQUITY(DEFICIT) 
  Accounts payable and other 
   accrued liabilities             $          6,291   $         4,663 
  Payroll, benefits and short 
   term deferred compensation                16,716            13,930 
  Current portion of debt and 
   lease liabilities                          8,606             8,225 
  Deferred Revenue and other 
   current liabilities                        4,120             4,385 
 
    Total current liabilities                35,733            31,203 
LONG-TERM LIABILITIES: 
  Deferred compensation                      68,417            67,554 
  Long-term debt and lease 
   liabilities                               51,744            53,933 
  Other long-term liabilities                   486               478 
                                      -------------      ------------ 
    Total long-term liabilities             120,647           121,965 
                                      -------------      ------------ 
TOTAL LIABILITIES                  $        156,380   $       153,168 
                                      -------------      ------------ 
  Total shareholders' equity 
   (deficit)                       $         21,803   $        (4,299) 
                                      -------------      ------------ 
TOTAL LIABILITIES AND 
 SHAREHOLDERS' EQUITY (DEFICIT)    $        178,183   $       148,869 
                                      =============      ============ 
 
 
 
 
         PARK DENTAL PARTNERS, INC. AND SUBSIDIARIES 
 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) 
                       (in thousands) 
 
                      For the Three 
                       Months Ended      For the Years Ended 
                       December 31,         December 31, 
                    ------------------  --------------------- 
                      2025      2024      2025        2024 
                    --------  --------  ---------  ---------- 
CASH FLOWS FROM 
OPERATING 
ACTIVITIES: 
  Net income 
   (loss)           $(5,745)  $  (243)  $   (358)  $ 4,363 
  Adjustments to 
  reconcile net 
  income/(loss) 
  to net cash 
  flows from 
  operating 
  activities: 
    Depreciation 
     and 
     amortization     2,375     2,252      9,377     8,835 
    Deferred 
     income taxes      (691)      779       (691)      779 
    Change in cash 
     surrender 
     value of life 
     insurance          (19)      334     (1,608)   (1,315) 
    Noncash lease 
     and Loss on 
     disposal of 
     equipment           30      (285)        54      (157) 
    Share based 
     compensation     8,811        --      8,811       529 
    Changes in 
     operating 
     assets and 
     liabilities     (3,916)    1,270      2,045     3,435 
      Net cash 
       flows from 
       operating 
       activities       845     4,107     17,630    16,469 
NET CASH FLOWS 
USED IN INVESTING 
ACTIVITIES: 
  Purchases of 
   property and 
   equipment        $(1,336)  $(2,018)  $ (7,341)  $(6,156) 
  Proceeds from 
   sale of 
   property and 
   equipment             --         1         --         1 
  Life insurance 
   premiums paid       (303)     (271)    (1,590)     (606) 
  Payments for 
   purchases of 
   dental 
   practices           (913)       --     (1,717)     (910) 
                     ------    ------    -------    ------ 
      Net cash 
       flows used 
       in 
       investing 
       activities    (2,552)   (2,288)   (10,648)   (7,671) 
CASH FLOWS FROM 
(USED IN) 
FINANCING 
ACTIVITIES: 
  Dental practice 
   purchase 
   installment 
   payments         $   (80)  $   (79)  $   (648)  $  (844) 
  Net change in 
   checks issued 
   in excess of 
   cash balances        733     1,503        490      (143) 
  Net proceeds 
   (payments) on 
   debt and 
   capital leases      (490)     (485)    (1,960)    1,199 
  Proceeds from 
   initial public 
   offering, net 
   of offering 
   costs             18,353        --     18,353        -- 
  Cash paid for 
   Dividends and 
   Share 
   Repurchase            --    (3,506)      (704)   (6,896) 
                     ------                         ------ 
      Net cash 
       flows from 
       (used in) 
       financing 
       activities    18,516    (2,567)    15,531    (6,684) 
                     ------    ------    -------    ------ 
NET CHANGE IN CASH 
 AND CASH 
 EQUIVALENTS         16,809      (748)    22,513     2,114 
CASH AND CASH 
 EQUIVALENTS -- 
 Beginning of 
 period               8,376     3,420      2,672       558 
                     ------    ------    -------    ------ 
CASH AND CASH 
 EQUIVALENTS - End 
 of year            $25,185   $ 2,672   $ 25,185   $ 2,672 
 
 
 
 
                         PARK DENTAL PARTNERS, INC. AND SUBSIDIARIES 
                   RECONCILIATION OF GROSS MARGIN TO ADJUSTED GROSS MARGIN 
                                         (unaudited) 
                                  (in thousands) 
 
 
                     Three Months Ended December 31,           Years Ended December 31, 
                   ------------------------------------  ------------------------------------ 
                         2025               2024               2025               2024 
                   -----------------  -----------------  -----------------  ----------------- 
GROSS MARGIN       $ 2,472   4.0%     $7,708   13.5%     $33,671  13.8%     $35,679  15.5% 
Addback: 
  Share based 
   compensation      6,680  10.9%          -    0.0%       6,680   2.7%           -   0.0% 
  Restructuring 
   costs(1)             30   0.0%         (1)   0.0%         140   0.1%          89   0.0% 
  Deferred 
   compensation        203   0.3%        267    0.5%         901   0.4%         949   0.4% 
  Depreciation       2,000   3.3%      1,863    3.3%       7,861   3.2%       7,291   3.2% 
ADJUSTED GROSS 
 MARGIN            $11,385            $9,837             $49,253            $44,008 
                    ======             =====              ======             ====== 
ADJUSTED GROSS 
 MARGIN 
 PERCENTAGE                 18.6%              17.3%              20.1%              19.2% 
                            ----               ----               ----               ---- 
 
 
(1) Restructuring costs primarily consist of expenses 
 incurred in connection with the Company's initial 
 public offering completed on December 4, 2025. 
 
 
 
 
                            PARK DENTAL PARTNERS, INC. AND SUBSIDIARIES 
                       RECONCILIATION OF NET INCOME (LOSS) TO ADJUSTED EBITDA 
                                             (unaudited) 
                                      (in thousands) 
 
                              For the Three Months Ended                For the Years Ended 
                                     December 31,                           December 31, 
                         -------------------------------------  ------------------------------------ 
                           2025               2024                2025               2024 
                         --------            -------            --------            ------- 
NET INCOME (LOSS)        $(5,745)  (9.4%)    $ (243)  (0.4%)    $  (358)  (0.1%)    $ 4,363  1.9% 
Addback: 
  Provision/(Benefit) 
   for income tax         (2,730)  (4.5%)     1,133    2.0%        (562)  (0.2%)      2,853  1.2% 
  Interest expense, net      240    0.4%        360    0.6%       1,170    0.5%       1,449  0.6% 
  Depreciation and 
   amortization            2,375    3.9%      2,253    4.0%       9,377    3.8%       8,835  3.8% 
EBITDA                   $(5,860)  (9.6%)    $3,503    6.2%     $ 9,627    3.9%     $17,500  7.6% 
                          ------              -----              ------              ------ 
Adjustments: 
  Share based 
   compensation            8,811   14.4%          -    0.0%       8,811    3.6%         529  0.2% 
  Restructuring 
   costs(1)                  578    0.9%         33    0.1%       2,709    1.1%         416  0.2% 
  Deferred compensation      203    0.3%        267    0.5%         901    0.4%         949  0.4% 
ADJUSTED EBITDA          $ 3,732    6.1%     $3,803    6.7%     $22,048    9.0%     $19,394  8.4% 
                          ======              =====              ======              ====== 
 
 
(1) Restructuring costs primarily consist of expenses 
 incurred in connection with the Company's initial 
 public offering completed on December 4, 2025. 
 
 
 
 
              PARK DENTAL PARTNERS, INC. AND SUBSIDIARIES 
        RECONCILIATION OF EARNINGS (LOSS) PER SHARE TO ADJUSTED 
                     EARNINGS PER SHARE (unaudited) 
           (in thousands, except share and per share amounts) 
 
                      For the Three Months 
                             Ended               For the Years Ended 
                          December 31,               December 31, 
                    ------------------------  -------------------------- 
                       2025         2024         2025          2024 
                    -----------  -----------  -----------  ------------- 
EARNINGS (LOSS) 
 ATTRIBUTABLE TO 
 COMMON 
 STOCKHOLDERS:      $   (5,745)  $     (243)  $     (358)  $    4,363 
Adjustments: 
  Share based 
   compensation          8,811            -        8,811          529 

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