<p>遭受损失的 ARDT 投资者被鼓励联系 Hagens Berman</p>
<p>, /PRNewswire/ -- 一项针对 <strong>Ardent Health, Inc. (NYSE: ARDT)</strong> 的证券集体诉讼已在公司 2025 年第三季度财务披露后提起，该披露显示出约 <strong>9000 万美元</strong> 的重大不利会计调整，并导致股票在 11 月中旬暴跌超过 33%。</p>
<p>该诉讼旨在代表在 2024 年 7 月 18 日至 2025 年 11 月 12 日期间购买或以其他方式获得 Ardent 证券的投资者。</p>
<p>全国股东权益律师事务所 Hagens Berman 正在调查诉讼中提出的指控，包括 Ardent 的领导层意识到但未披露与收入确认和负债准备金相关的内部控制的重大缺陷。</p>
<p>该事务所敦促在 Ardent 遭受重大损失的投资者立即提交您的损失。</p>
<p>查看我们关于指控的最新视频摘要：<strong>www.youtube.com/watch?v=ucqsF9PZIEA</strong></p>
<p>** 集体诉讼期间：**2024 年 7 月 18 日–2025 年 11 月 12 日</p>
<p>** 主原告截止日期：**2026 年 3 月 9 日</p>
<p><strong>访问：</strong> www.hbsslaw.com/investor-fraud/ardt</p>
<p><strong>立即联系该事务所：</strong>[email protected]</p>
<p><strong>844-916-0895</strong></p>
<p><strong>Ardent Health Inc. (ARDT) 证券集体诉讼：</strong></p>
<p>该诉讼以_Postiwala 诉 Ardent Health, Inc.等_为名，案号 3:26-cv-00022 (M.D. Tenn.)，重点关注 Ardent 关于应收账款可收回性、必要时及时注销以及准备金充足性的披露。</p>
<p>根据投诉，及时注销因第三方支付者拒赔或无法支付账单的不足保险或无保险患者而产生的不可收回账款至关重要，因为否则 Ardent 的应收账款余额将被夸大。</p>
<p>过去，Ardent 向投资者保证其进行了积极的监控过程，包括 “对历史收款的详细审查”，并且 “[o] 我们的收款程序会持续到管理层确定该账户不可收回为止，此时该账户将被注销。”</p>
<p>在收入确认的背景下，该公司向投资者保证 “[w] 我们依赖于对代表我们大部分收入和应收账款的设施的历史收款的详细审查结果（‘事后分析’）作为主要信息来源 []”，并且 “[w] 我们使用 12 个月滚动的应收账款数据进行事后分析。”</p>
<p>投诉称，这些及其他声明具有误导性，因为 Ardent 并未主要依赖对历史收款的详细审查来确定应收账款的可收回性，而是利用了 180 天的悬崖，在此时账户将完全准备。</p>
<p>投诉称，投资者在 2025 年 11 月 12 日市场收盘后得知真相。那天，Ardent 透露 “[d] uring 截至 2025 年 9 月 30 日的三个月内，由于对应收账款可收回性估计技术的修改以及最近完成的历史收款趋势的事后评估提供的新信息，导致收入减少 4260 万美元。”</p>
<p>在第二天的财报电话会议上，Ardent 的首席财务官透露，与之前关于事后分析的保证明显相悖，该公司的可收回性框架 “使用了 180 天的悬崖，在此时账户将完全准备”，并且其新的收入会计系统 “在账户生命周期的早期就确认准备金 [.]”。</p>
<p>除了收入减少外，Ardent 还透露 “[t] 总运营费用占总收入的百分比的增加是 […] 由于专业责任准备金增加 4720 万美元所驱动的 [.]”</p>
<p>市场对这一消息迅速做出反应，导致 Ardent 股票价格在第二天下跌 4.75 美元（-33%）。</p>
<p>“4300 万美元的收入减少和 5400 万美元的准备金增加的巨大规模引发了人们对这些是否是长期存在的问题的质疑，这些问题本应主动向投资者披露，”<strong>Hagens Berman 的合伙人 Reed Kathrein</strong> 表示，他领导着该事务所的调查。<strong>“我们正在审查公司领导层对收入会计系统明显问题和支付者拒赔的长期问题的意识程度。遭受重大损失的投资者</strong> <strong>现在应立即联系该事务所</strong> <strong>。”</strong></p>
<p>如果您想了解更多信息以及关于 Ardent Health 案件和我们调查的常见问题的答案，请阅读更多 »</p>
<p><strong>举报人：</strong> 了解 Ardent Health 非公开信息的人员应考虑他们在调查中提供帮助的选项或利用 SEC 举报人计划。在新计划下，提供原始信息的举报人可能会获得高达 SEC 成功追回金额 30% 的奖励。有关更多信息，请致电 Reed Kathrein，电话 <strong>844-916-0895</strong> 或发送电子邮件至 [email protected]。</p>
<p>关于 Hagens Berman</p>
<p>Hagens Berman 是一家全球性的原告权益复杂诉讼事务所，专注于企业问责。该事务所拥有强大的实践团队，代表投资者、举报人、工人、消费者及其他在因企业疏忽和其他不当行为而受到伤害的案件中取得实际成果。Hagens Berman 的团队在该法律领域已获得超过 29 亿美元的赔偿。有关该事务所及其成功的更多信息，请访问 hbsslaw.com。关注该事务所以获取更新和新闻，推特账号为 @ClassActionLaw。</p>
<p>来源 Hagens Berman Sobol Shapiro LLP</p>
<p><img src="https://imageproxy.pbkrs.com/https://rt.prnewswire.com/rt.gif/query-RGF0ZUlkPTIwMjYwMTEzJk5ld3NJdGVtSWQ9U0Y2Mjc4MiZUcmFuc21pc3Npb25fSWQ9MjAyNjAxMTMxODQ5UFJfTkVXU19VU1BSX19fX19TRjYyNzgy?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" alt="" original-src="https://imageproxy.pbkrs.com/https://rt.prnewswire.com/rt.gif/query-RGF0ZUlkPTIwMjYwMTEzJk5ld3NJdGVtSWQ9U0Y2Mjc4MiZUcmFuc21pc3Npb25fSWQ9MjAyNjAxMTMxODQ5UFJfTkVXU19VU1BSX19fX19TRjYyNzgy"/></p>

ARDT

<p>针对 Ardent Health, Inc.（纽约证券交易所代码：ARDT）提起了一项证券集体诉讼，此次诉讼是在 2025 年第三季度披露的约 9000 万美元重大会计调整后提起的，该调整导致股价下跌 33%。诉讼称，Ardent 的领导层未能披露与收入确认和准备金相关的内部控制的重大缺陷。受到 2024 年 7 月 18 日至 2025 年 11 月 12 日期间损失的投资者被鼓励联系 Hagens Berman 寻求代理。此案引发了对公司收入会计实践及领导层对此问题的认知的质疑</p>

<p>ARDT Investors with Losses Encouraged to Contact Hagens Berman</p>
<div class="lb-trans"><p>遭受损失的 ARDT 投资者被鼓励联系 Hagens Berman</p>
</div><p>, /PRNewswire/ -- A securities class action lawsuit has been filed against <strong>Ardent Health, Inc. (NYSE: ARDT)</strong> following the company's Q3 2025 financial disclosures that revealed significant adverse accounting adjustments totaling about <strong>$90 million</strong> and sent the stock tumbling over 33% in mid-November.</p>
<div class="lb-trans"><p>, /PRNewswire/ -- 一项针对 <strong>Ardent Health, Inc. (NYSE: ARDT)</strong> 的证券集体诉讼已在公司 2025 年第三季度财务披露后提起，该披露显示出约 <strong>9000 万美元</strong> 的重大不利会计调整，并导致股票在 11 月中旬暴跌超过 33%。</p>
</div><p>The lawsuit seeks to represent investors who purchased or otherwise acquired Ardent securities between July 18, 2024 and November 12, 2025.</p>
<div class="lb-trans"><p>该诉讼旨在代表在 2024 年 7 月 18 日至 2025 年 11 月 12 日期间购买或以其他方式获得 Ardent 证券的投资者。</p>
</div><p>National shareholders rights firm Hagens Berman is investigating the claims alleged in the litigation, including that Ardent's leadership was aware of, but failed to disclose, material weaknesses in internal controls related to revenue recognition and liability reserves.</p>
<div class="lb-trans"><p>全国股东权益律师事务所 Hagens Berman 正在调查诉讼中提出的指控，包括 Ardent 的领导层意识到但未披露与收入确认和负债准备金相关的内部控制的重大缺陷。</p>
</div><p>The firm urges investors in Ardent with substantial losses to submit your losses now.</p>
<div class="lb-trans"><p>该事务所敦促在 Ardent 遭受重大损失的投资者立即提交您的损失。</p>
</div><p>View our latest video summary of the allegations: <strong>www.youtube.com/watch?v=ucqsF9PZIEA</strong></p>
<div class="lb-trans"><p>查看我们关于指控的最新视频摘要：<strong>www.youtube.com/watch?v=ucqsF9PZIEA</strong></p>
</div><p><strong>Class Period:</strong> July 18, 2024 – Nov. 12, 2025</p>
<div class="lb-trans"><p>** 集体诉讼期间：**2024 年 7 月 18 日–2025 年 11 月 12 日</p>
</div><p><strong>Lead Plaintiff Deadline:</strong> Mar. 9, 2026</p>
<div class="lb-trans"><p>** 主原告截止日期：**2026 年 3 月 9 日</p>
</div><p><strong>Visit:</strong> www.hbsslaw.com/investor-fraud/ardt</p>
<div class="lb-trans"><p><strong>访问：</strong> www.hbsslaw.com/investor-fraud/ardt</p>
</div><p><strong>Contact the Firm Now:</strong>[email protected]</p>
<div class="lb-trans"><p><strong>立即联系该事务所：</strong>[email protected]</p>
</div><p><strong>844-916-0895</strong></p>
<div class="lb-trans"><p><strong>844-916-0895</strong></p>
</div><p><strong>The Ardent Health Inc. (ARDT) Securities Class Action:</strong></p>
<div class="lb-trans"><p><strong>Ardent Health Inc. (ARDT) 证券集体诉讼：</strong></p>
</div><p>The lawsuit, styled <em>Postiwala v. Ardent Health, Inc. et al.</em>, No. 3:26-cv-00022 (M.D. Tenn.), focuses on Ardent's disclosures about the collectability of its accounts receivable, timely write-offs when necessary, and sufficiency of reserves.</p>
<div class="lb-trans"><p>该诉讼以_Postiwala 诉 Ardent Health, Inc.等_为名，案号 3:26-cv-00022 (M.D. Tenn.)，重点关注 Ardent 关于应收账款可收回性、必要时及时注销以及准备金充足性的披露。</p>
</div><p>According to the complaint, timely writing off uncollectible accounts stemming from claim denials by third-party payors, or underinsured or uninsured patients who are unable to pay their bills, is crucial because otherwise Ardent's accounts receivable balance would be inflated.</p>
<div class="lb-trans"><p>根据投诉，及时注销因第三方支付者拒赔或无法支付账单的不足保险或无保险患者而产生的不可收回账款至关重要，因为否则 Ardent 的应收账款余额将被夸大。</p>
</div><p>In the past Ardent assured investors that it engaged in an active monitoring process that included &#34;detailed reviews of historical collections&#34; and that &#34;[o] ur collection procedures are followed until such time that management determines the account is uncollectible, at which time the account is written off.&#34;</p>
<div class="lb-trans"><p>过去，Ardent 向投资者保证其进行了积极的监控过程，包括 “对历史收款的详细审查”，并且 “[o] 我们的收款程序会持续到管理层确定该账户不可收回为止，此时该账户将被注销。”</p>
</div><p>Within the context of revenue recognition, the company assured investors that &#34;[w] e rely on the results of detailed reviews of historical collections at facilities that represent a majority of our revenues and accounts receivable (the 'hindsight analysis') as a primary source of information[]&#34; and &#34;[w] e perform the hindsight analysis using utilizing twelve-month rolling accounts receivable data.&#34;</p>
<div class="lb-trans"><p>在收入确认的背景下，该公司向投资者保证 “[w] 我们依赖于对代表我们大部分收入和应收账款的设施的历史收款的详细审查结果（‘事后分析’）作为主要信息来源 []”，并且 “[w] 我们使用 12 个月滚动的应收账款数据进行事后分析。”</p>
</div><p>The complaint alleges that these- and other- statements were misleading because Ardent did not primarily rely on detailed reviews of historical reviews of historical collections in determining accounts receivable collectability, but instead utilized a 180-day cliff at which time an account became fully reserved.</p>
<div class="lb-trans"><p>投诉称，这些及其他声明具有误导性，因为 Ardent 并未主要依赖对历史收款的详细审查来确定应收账款的可收回性，而是利用了 180 天的悬崖，在此时账户将完全准备。</p>
</div><p>The complaint alleges that investors learned the truth after the markets closed on November 12, 2025. That day, Ardent revealed &#34;[d] uring the three months ended September 30, 2025, a change in accounting estimate resulting from a modification to the technique used to estimate the collectability of accounts receivable and new information provided by recently completed hindsight evaluations of historical collection trends resulted in a decrease in revenue of $42.6 million.&#34;</p>
<div class="lb-trans"><p>投诉称，投资者在 2025 年 11 月 12 日市场收盘后得知真相。那天，Ardent 透露 “[d] uring 截至 2025 年 9 月 30 日的三个月内，由于对应收账款可收回性估计技术的修改以及最近完成的历史收款趋势的事后评估提供的新信息，导致收入减少 4260 万美元。”</p>
</div><p>During the earnings call the next day, Ardent's CFO revealed that, in apparent contrast to earlier assurances about the hindsight analysis, the company's collectability framework &#34;had used a 180-day cliff at which time an account became fully reserved&#34; and that its new revenue accounting system &#34;recognizes reserves earlier in an account's life cycle[.]&#34;</p>
<div class="lb-trans"><p>在第二天的财报电话会议上，Ardent 的首席财务官透露，与之前关于事后分析的保证明显相悖，该公司的可收回性框架 “使用了 180 天的悬崖，在此时账户将完全准备”，并且其新的收入会计系统 “在账户生命周期的早期就确认准备金 [.]”。</p>
</div><p>In addition to the revenue decrease, Ardent revealed that &#34;[t] he increase in total operating expenses as a percentage of total revenue was […] driven by an increase in professional liability reserves of $47.2 million[.]&#34;</p>
<div class="lb-trans"><p>除了收入减少外，Ardent 还透露 “[t] 总运营费用占总收入的百分比的增加是 […] 由于专业责任准备金增加 4720 万美元所驱动的 [.]”</p>
</div><p>The market reacted swiftly to this news and sent the price of Ardent shares tumbling $4.75 (-33%) lower the next day.</p>
<div class="lb-trans"><p>市场对这一消息迅速做出反应，导致 Ardent 股票价格在第二天下跌 4.75 美元（-33%）。</p>
</div><p>&#34;The sheer size of the $43 million revenue reduction and the $54 million reserve increase raises questions as to whether these were long-standing issues that should have been proactively disclosed to investors,&#34; said <strong>Reed Kathrein</strong>, the Hagens Berman partner leading the firm's investigation. <strong>&#34;We are scrutinizing the extent to which company leadership was aware of the apparent problems with the revenue accounting system and the chronic issue of payor denials. Investors who suffered significant losses</strong> <strong>should contact the firm now</strong> <strong>.&#34;</strong></p>
<div class="lb-trans"><p>“4300 万美元的收入减少和 5400 万美元的准备金增加的巨大规模引发了人们对这些是否是长期存在的问题的质疑，这些问题本应主动向投资者披露，”<strong>Hagens Berman 的合伙人 Reed Kathrein</strong> 表示，他领导着该事务所的调查。<strong>“我们正在审查公司领导层对收入会计系统明显问题和支付者拒赔的长期问题的意识程度。遭受重大损失的投资者</strong> <strong>现在应立即联系该事务所</strong> <strong>。”</strong></p>
</div><p>If you'd like more information and answers to frequently asked questions about the Ardent Health case and our investigation, read more »</p>
<div class="lb-trans"><p>如果您想了解更多信息以及关于 Ardent Health 案件和我们调查的常见问题的答案，请阅读更多 »</p>
</div><p><strong>Whistleblowers:</strong> Persons with non-public information regarding Ardent Health should consider their options to help in the investigation or take advantage of the SEC Whistleblower program. Under the new program, whistleblowers who provide original information may receive rewards totaling up to 30 percent of any successful recovery made by the SEC. For more information, call Reed Kathrein at <strong>844-916-0895</strong> or email [email protected].</p>
<div class="lb-trans"><p><strong>举报人：</strong> 了解 Ardent Health 非公开信息的人员应考虑他们在调查中提供帮助的选项或利用 SEC 举报人计划。在新计划下，提供原始信息的举报人可能会获得高达 SEC 成功追回金额 30% 的奖励。有关更多信息，请致电 Reed Kathrein，电话 <strong>844-916-0895</strong> 或发送电子邮件至 [email protected]。</p>
</div><p>About Hagens Berman</p>
<div class="lb-trans"><p>关于 Hagens Berman</p>
</div><p>Hagens Berman is a global plaintiffs' rights complex litigation firm focusing on corporate accountability. The firm is home to a robust practice and represents investors as well as whistleblowers, workers, consumers and others in cases achieving real results for those harmed by corporate negligence and other wrongdoings. Hagens Berman's team has secured more than $2.9 billion in this area of law. More about the firm and its successes can be found at hbsslaw.com. Follow the firm for updates and news at @ClassActionLaw.</p>
<div class="lb-trans"><p>Hagens Berman 是一家全球性的原告权益复杂诉讼事务所，专注于企业问责。该事务所拥有强大的实践团队，代表投资者、举报人、工人、消费者及其他在因企业疏忽和其他不当行为而受到伤害的案件中取得实际成果。Hagens Berman 的团队在该法律领域已获得超过 29 亿美元的赔偿。有关该事务所及其成功的更多信息，请访问 hbsslaw.com。关注该事务所以获取更新和新闻，推特账号为 @ClassActionLaw。</p>
</div><p>SOURCE Hagens Berman Sobol Shapiro LLP</p>
<div class="lb-trans"><p>来源 Hagens Berman Sobol Shapiro LLP</p>
</div><p><img src="https://imageproxy.pbkrs.com/https://rt.prnewswire.com/rt.gif/query-RGF0ZUlkPTIwMjYwMTEzJk5ld3NJdGVtSWQ9U0Y2Mjc4MiZUcmFuc21pc3Npb25fSWQ9MjAyNjAxMTMxODQ5UFJfTkVXU19VU1BSX19fX19TRjYyNzgy" alt="" original-src="https://rt.prnewswire.com/rt.gif?NewsItemId=SF62782&amp;Transmission_Id=202601131849PR_NEWS_USPR_____SF62782&amp;DateId=20260113"/></p>

Ardent Health (ARDT) 因应收账款和储备问题导致股价暴跌 33%，遭遇证券集体诉讼 - Hagens Berman