Cohen & Steers (PACS) reports 4.67% beneficial stake in PACS Group

Rhea-AI Filing Summary

Cohen & Steers and affiliates report their beneficial ownership position in PACS Group, Inc. common stock. They beneficially own 7,396,136 shares, representing 4.67% of the class, which is below the 5% threshold referenced for significant holders.

The group has sole voting power over 6,773,504 shares and sole dispositive power over 7,396,136 shares, with no shared voting or dispositive power. Subsidiaries Cohen & Steers Capital Management, UK, Asia, and Ireland entities hold the securities for the benefit of their respective account holders, who are entitled to dividends and sale proceeds.

Key Figures

Beneficial Ownership: 7,396,136 shares Ownership Percentage: 4.67% Sole Voting Power: 6,773,504 shares +3 more

6 metrics

Beneficial Ownership 7,396,136 shares Total PACS Group, Inc. common shares beneficially owned by Cohen & Steers group

Ownership Percentage 4.67% Percent of PACS Group, Inc. common stock class beneficially owned

Sole Voting Power 6,773,504 shares Shares over which Cohen & Steers group has sole power to vote

Sole Dispositive Power 7,396,136 shares Shares over which Cohen & Steers group has sole power to dispose

C&S Capital Management Beneficial Ownership 7,365,929 shares PACS shares beneficially owned by Cohen & Steers Capital Management, Inc.

C&S Ireland Beneficial Ownership 28,197 shares PACS shares beneficially owned by Cohen & Steers Ireland Ltd.

Key Terms

beneficially owned, sole power to vote, sole power to dispose, Investment Advisers Act, +1 more

5 terms

beneficially owned financial

"Ownership (a) | Amount beneficially owned: 7,396,136"

Beneficially owned describes securities or assets where a person has the economic rights and control—such as the right to receive dividends and to direct voting—even if legal title is held in another name. Think of it like having the keys and using a car that’s registered to someone else: you get the benefits and make decisions. Investors care because beneficial ownership reveals who truly controls value and voting power, affecting corporate decisions and takeover dynamics.

sole power to vote financial

"(i) Sole power to vote or to direct the vote: 6,773,504"

sole power to dispose financial

"(iii) Sole power to dispose or to direct the disposition of: 7,396,136"

Investment Advisers Act regulatory

"investment advisors registered under Section 203 of the Investment Advisers Act"

non-US institution regulatory

"Cohen & Steers Ireland Ltd. (a non-US institution)"

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 08/07/2026 - 07:00 AM Accepted by SEC EDGAR 08/07/2026 - 07:00 AM Learn about SEC filing dates

FAQ

What percentage of PACS (PACS) does Cohen & Steers currently own?

Cohen & Steers and its affiliates beneficially own 4.67% of PACS Group, Inc. common stock, representing 7,396,136 shares held across their investment management entities for underlying account holders.

How many PACS (PACS) shares does Cohen & Steers have voting power over?

The Cohen & Steers group has sole voting power over 6,773,504 PACS shares and no shared voting power. They also have sole dispositive power over 7,396,136 shares, with no shared dispositive power.

Which Cohen & Steers entities hold PACS (PACS) shares?

PACS shares are held by Cohen & Steers Capital Management, Inc., Cohen & Steers UK Ltd, Cohen & Steers Asia Ltd, and Cohen & Steers Ireland Ltd, all for the benefit of their respective account holders.

Who ultimately benefits from Cohen & Steers’ PACS (PACS) holdings?

The securities are held for the benefit of account holders of the Cohen & Steers investment adviser entities. These account holders have rights to receive dividends and sale proceeds from PACS shares held on their behalf.

Is Cohen & Steers still a 5% beneficial owner of PACS (PACS)?

Cohen & Steers reports beneficial ownership of 4.67% of PACS common stock, which is below the 5% threshold referenced for larger holders, and notes ownership of 5 percent or less of the class.

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

(Amendment No. 1)

PACS Group, Inc.

(Name of Issuer)

Common Stock

(Title of Class of Securities)

69380Q107

(CUSIP Number)

07/31/2026

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

schemaVersion:

SCHEDULE 13G

CUSIP Number(s): 69380Q107

1

Names of Reporting Persons

Cohen & Steers, Inc.

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

DELAWARE

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 6,773,504.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 7,396,136.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

7,396,136.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

4.67 %

12

Type of Reporting Person (See Instructions)

HC, CO

SCHEDULE 13G

CUSIP Number(s): 69380Q107

1

Names of Reporting Persons

Cohen & Steers Capital Management, Inc.

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

NEW YORK

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 6,743,297.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 7,365,929.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

7,365,929.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

4.65 %

12

Type of Reporting Person (See Instructions)

IA, CO

SCHEDULE 13G

CUSIP Number(s): 69380Q107

1

Names of Reporting Persons

Cohen & Steers UK Limited

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

UNITED KINGDOM

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 2,010.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 2,010.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

2,010.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

0.00 %

12

Type of Reporting Person (See Instructions)

IA, CO

SCHEDULE 13G

CUSIP Number(s): 69380Q107

1

Names of Reporting Persons

Cohen & Steers Asia Limited

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

HONG KONG

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 0.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 0.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

0.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

0.00 %

12

Type of Reporting Person (See Instructions)

IA, CO

SCHEDULE 13G

CUSIP Number(s): 69380Q107

1

Names of Reporting Persons

Cohen & Steers Ireland Limited

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

IRELAND

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 2,998.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 28,197.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

28,197.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

0.02 %

12

Type of Reporting Person (See Instructions)

FI, CO

SCHEDULE 13G

Item 1.
(a)	Name of issuer: PACS Group, Inc.
(b)	Address of issuer's principal executive offices: 90 S. 400 W. Suite 700, Salt Lake City, Utah 84101
Item 2.
(a)	Name of person filing: Cohen & Steers, Inc. Cohen & Steers Capital Management, Inc. Cohen & Steers UK Ltd Cohen & Steers Asia Ltd Cohen & Steers Ireland Ltd
(b)	Address or principal business office or, if none, residence: The principal address for Cohen & Steers, Inc. and Cohen & Steers Capital Management, Inc. is: 1166 Avenue of the Americas, 30th Floor New York, NY 10036 The principal address for Cohen & Steers UK Ltd. is: The Burlian, 2nd floor, 3 Dering Street, London W1S 1AA United Kingdom The principal address for Cohen & Steers Asia Ltd. is: 3301B, 33rd Floor, The Henderson 2 Murray Road Central, Hong Kong The principal address for Cohen & Steers Ireland Ltd. is: Suite G01 81 Merrion Square South Dublin 2 D02 NR12 Ireland
(c)	Citizenship: Cohen & Steers, Inc: Delaware corporation Cohen & Steers Capital Management, Inc: New York corporation Cohen & Steers UK Ltd: United Kingdom Private Limited Company Cohen & Steers Asia Ltd: Asia Private Limited Company Cohen & Steers Ireland Ltd: Ireland Private Limited Company
(d)	Title of class of securities: Common Stock
(e)	CUSIP No.: 69380Q107
Item 3.	If this statement is filed pursuant to §§ 240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:
(a)	Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o);
(b)	Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c);
(c)	Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c);
(d)	Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8);
(e)	An investment adviser in accordance with § 240.13d-1(b)(1)(ii)(E);
(f)	An employee benefit plan or endowment fund in accordance with § 240.13d-1(b)(1)(ii)(F);
(g)	A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G);
(h)	A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
(i)	A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);
(j)	A non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J). If filing as a non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J), please specify the type of institution:
(k)	Group, in accordance with Rule 240.13d-1(b)(1)(ii)(K).
	Corporation
Item 4.	Ownership
(a)	Amount beneficially owned: 7,396,136
(b)	Percent of class: 4.67%
(c)	Number of shares as to which the person has:
	(i) Sole power to vote or to direct the vote: 6,773,504
	(ii) Shared power to vote or to direct the vote: 0
	(iii) Sole power to dispose or to direct the disposition of: 7,396,136
	(iv) Shared power to dispose or to direct the disposition of: 0
Item 5.	Ownership of 5 Percent or Less of a Class.
	Ownership of 5 percent or less of a class
Item 6.	Ownership of more than 5 Percent on Behalf of Another Person.
	If any other person is known to have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, such securities, a statement to that effect should be included in response to this item and, if such interest relates to more than 5 percent of the class, such person should be identified. A listing of the shareholders of an investment company registered under the Investment Company Act of 1940 or the beneficiaries of employee benefit plan, pension fund or endowment fund is not required. Each of Cohen & Steers Capital Management, Inc., Cohen & Steers UK Ltd., Cohen & Steers Asia Ltd. and Cohen & Steers Ireland Ltd. holds the securities of the Issuer to which this statement relates for the benefit of their respective account holders. Such account holders have the right to receive or the power to direct the receipt of dividends from, or proceeds from the sale of, the securities of the Issuer that are held on their behalf
Item 7.	Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
	If a parent holding company has filed this schedule, pursuant to Rule 13d-1(b)(ii)(G), so indicate under Item 3(g) and attach an exhibit stating the identity and the Item 3 classification of the relevant subsidiary. If a parent holding company has filed this schedule pursuant to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating the identification of the relevant subsidiary. Cohen & Steers, Inc. holds a 100% interest in Cohen & Steers Capital Management, Inc., Cohen & Steers UK Ltd., Cohen & Steers Asia Ltd. (investment advisors registered under Section 203 of the Investment Advisers Act) and Cohen & Steers Ireland Ltd. (a non-US institution)
Item 8.	Identification and Classification of Members of the Group.
	Not Applicable
Item 9.	Notice of Dissolution of Group.
	Not Applicable

Item 10.

Certifications:

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Cohen & Steers, Inc.

Signature:	/s/ Nargis Hilal
Name/Title:	SVP, Global Chief Compliance Officer & Associate General Counsel
Date:	08/07/2026

Cohen & Steers Capital Management, Inc.

Signature:	/s/ Nargis Hilal
Name/Title:	SVP, Global Chief Compliance Officer & Associate General Counsel
Date:	08/07/2026

Cohen & Steers UK Limited

Signature:	/s/ Natalie Okorie
Name/Title:	VP, Compliance Offier
Date:	08/07/2026

Cohen & Steers Asia Limited

Signature:	/s/ Cathering Cheng
Name/Title:	VP, Compliance Offier
Date:	08/07/2026

Cohen & Steers Ireland Limited

Signature:	/s/ Alan Cooper
Name/Title:	VP, Compliance Offier
Date:	08/07/2026