Astrelis
State rollup · CT

Skilled Nursing Facilities in Connecticut · Financial Profiles

Connecticut's 199 skilled nursing facilities track the national picture closely: a median operating margin of +1.2% against +1.0% nationally. 47% of the state's cohort filed an operating loss; the rest held at or above break-even. Median liquidity stands at 17 days cash on hand.

Skilled Nursing Facilities
189
Median operating margin
+1.2%
Median days cash
17
Latest-year operating margin · every eligible skilled nursing facility in Connecticut
-51%-30%-8%+13%+35%Cohort median +1%-51%-8%+35%Cohort median +1%

Also in Connecticut: Hospitals · Home health · Hospice

Every skilled nursing facility in Connecticut

189 facilities · latest filed year · as filed
FacilityCityOwnershipLatest FYOperating revenueOperating marginDays cash
60 WESTRocky HillFor profit - Limited Liability company2025$15.9M+2.1%100d
AARON MANOR NURSING & REHABILITATIONChesterFor profit - Corporation2025$8.5M-7.9%4d
ABBOTT TERRACE HEALTH CARE CENTERWaterbury2024$22.5M-6.8%1d
ADVANCED CENTER FOR NURSING & REHABILITATIONNew HavenFor profit - Corporation2025$32.2M-0.1%13d
AMBERWOODS OF FARMINGTONFarmingtonFor profit - Limited Liability company2025$18.1M+15.1%46d
APPLE REHAB AVONAvonFor profit - Corporation2025$6.3M-11.0%0d
APPLE REHAB COCCOMOMeridenFor profit - Corporation2025$11.3M-0.2%0d
APPLE REHAB COLCHESTERColchesterFor profit - Corporation2025$7.6M-0.8%0d
APPLE REHAB CROMWELLCromwellFor profit - Corporation2025$8.7M-10.2%0d
APPLE REHAB FARMINGTON VALLEYPlainvilleFor profit - Corporation2025$16.2M-2.0%0d
Apple Rehab GuilfordGuilfordFor profit - Corporation2025$10.7M+5.5%0d
APPLE REHAB LAUREL WOODSEast HavenFor profit - Corporation2025$14.1M+2.1%0d
APPLE REHAB MIDDLETOWNMiddletownFor profit - Corporation2025$7.9M-11.0%0d
APPLE REHAB MYSTICMysticFor profit - Corporation2025$6.4M-10.9%0d
APPLE REHAB ROCKY HILLRocky HillFor profit - Corporation2025$9.9M-9.8%0d
APPLE REHAB SAYBROOKOld SaybrookFor profit - Corporation2025$7.6M-13.5%0d
APPLE REHAB SHELTON LAKESSheltonFor profit - Corporation2025$13.4M+5.4%0d
APPLE REHAB UNCASVILLEUncasvilleFor profit - Corporation2025$13.8M+4.5%0d
APPLE REHAB WATERTOWNWatertownFor profit - Corporation2025$20.4M+31.4%0d
APPLE REHAB WEST HAVENWest HavenFor profit - Corporation2025$10.5M-0.4%0d
ARDEN CARE CENTERHamdenFor profit - Limited Liability company2025$28.7M-3.5%25d
ARK HEALTHCARE & REHABILITATION AT BRANFORD HILLSBranfordFor profit - Limited Liability company2025$31.6M+13.7%40d
ARK HEALTHCARE & REHABILITATION AT GOVERNOR'S HOSimsburyFor profit - Limited Liability company2025$10.8M+7.0%30d
ARK HEALTHCARE & REHABILITATION AT ST. CAMILLUSStamfordFor profit - Corporation2025$17.4M+7.6%9d
AUTUMN LAKE HEALTHCARE AT BUCKS HILLWaterburyFor profit - Individual2025$14.9M+14.4%32d
AUTUMN LAKE HEALTHCARE AT CROMWELLCromwellFor profit - Limited Liability company2025$25.2M+19.7%25d
AUTUMN LAKE HEALTHCARE AT GLEN HILLDanburyFor profit - Individual2025$16.0M+7.3%10d
AUTUMN LAKE HEALTHCARE AT MADISONMadisonFor profit - Limited Liability company2025$11.2M-8.3%39d
AUTUMN LAKE HEALTHCARE AT NEW BRITAINNew BritainFor profit - Limited Liability company2025$41.2M+14.0%15d
AUTUMN LAKE HEALTHCARE AT NORWALKNorwalkFor profit - Limited Liability company2025$25.7M+10.7%17d
AUTUMN LAKE HEALTHCARE AT THE WILLOWSWoodbridgeFor profit - Limited Liability company2025$14.8M+4.3%31d
AUTUMN LAKE HEALTHCARE AT WEST HARTFORDWest HartfordFor profit - Corporation2025$12.2M-0.1%26d
AUTUMN LAKE HEALTHCARE AT WINDSORWindsorFor profit - Limited Liability company2025$2.5M+25.8%13d
AVALON HEALTH CARE CENTER AT STONERIDGEMysticFor profit - Limited Liability company2025$6.7M-26.8%138d
AVERY NURSING HOME/NOBLE BUILDINGHartfordNon profit - Church related2025$28.2M+0.5%
AVON HEALTH CENTERAvonFor profit - Corporation2025$15.0M+2.8%70d
BAYVIEW HEALTH CAREWaterfordFor profit - Limited Liability company2025$15.9M-11.2%2d
BEACON BROOK CENTER FOR HEALTH & REHABILITATIONNaugatuckFor profit - Corporation2025$18.5M-6.7%25d
BEECHWOOD HEALTH & REHABILITATION CENTERNew LondonFor profit - Limited Liability company2025$3.5M-2.8%192d
BEL-AIR MANOR NURSING & REHABILITATION CENTERNewingtonFor profit - Corporation2025$10.4M-4.3%
BETHEL HEALTH CARE CENTERBethelFor profit - Corporation2025$30.4M+0.8%54d
BICKFORD HEALTH CARE CENTERWindsor LocksNon profit - Corporation2024$5.4M-10.1%
BLOOMFIELD CENTER FOR NURSING & REHABILITATIONBloomfieldFor profit - Corporation2025$14.4M-1.8%18d
BRADLEY HOME INFIRMARY/PAVILIONMeridenNon profit - Corporation2025$7.7M-14.2%839d
BRIDE BROOK REHABILITATION & NURSING CENTERNianticFor profit - Limited Liability company2025$23.0M+19.5%73d
CALEB HITCHCOCK HEALTH CENTERBloomfieldNon profit - Corporation2025$26.7M-29.7%203d
CAMBRIDGE HEALTH AND REHABILITATION CENTERFairfieldFor profit - Limited Liability company2025$25.6M+4.7%34d
CANDLEWOOD REHABILITATION AND HEALTHCARE CENTERNew MilfordFor profit - Limited Liability company2025$19.3M+2.6%4d
CAROLTON CHRONIC & CONVALESCENT HOSPITAL INCFairfieldFor profit - Corporation2025$20.8M+2.5%55d
CHELSEA PLACE CARE CENTER LLCHartfordFor profit - Limited Liability company2025$25.0M+1.5%41d
CHERRY BROOK HEALTH CARE CENTERCantonNon profit - Corporation2025$13.0M-3.0%14d
CHESHIRE HOUSE HEALTH CARE FACILITY & REHAB CENTERWaterburyFor profit - Limited Liability company2025$10.4M-4.1%
CHESTELM HEALTH AND REHABILITATION CENTERMoodusFor profit - Corporation2025$6.3M-0.3%9d
CHESTERFIELDSChester2023$3.2M-32.7%1d
CIVITA CARE CENTER AT CHESHIRECheshireFor profit - Limited Liability company2025$11.1M-4.0%
CIVITA CARE CENTER AT DANBURYDanburyFor profit - Individual2025$15.9M-1.9%0d
CIVITA CARE CENTER AT LONG RIDGEStamfordFor profit - Limited Liability company2025$19.0M+6.4%2d
CIVITA CARE CENTER AT MILFORDMilfordFor profit - Limited Liability company2025$15.3M+4.4%2d
CIVITA CARE CENTER AT NEWINGTONNewingtonFor profit - Limited Liability company2025$22.9M+9.6%3d
CIVITA CARE CENTER AT SALMON BROOKGlastonburyFor profit - Limited Liability company2025$14.4M-1.5%1d
CIVITA CARE CENTER AT WEST RIVERMilfordFor profit - Limited Liability company2025$18.4M+2.6%1d
CIVITA CARE MEADOWBROOKGranbyFor profit - Corporation2025$11.6M-10.1%4d
CIVITA CARE NORTHBRIDGEBridgeportFor profit - Corporation2025$16.5M-4.2%
CIVITA SHERIDEN WOODSBristolFor profit - Corporation2025$11.9M-33.0%
COBALT LODGE HEALTH CARE AND REHABILITATION CENTERCobaltFor profit - Corporation2025$5.9M-2.8%9d
COLONIAL HEALTH & REHAB CENTER OF PLAINFIELD, LLCPlainfieldFor profit - Limited Liability company2025$13.6M+9.9%29d
COMPLETE CARE AT FOX HILLVernonFor profit - Corporation2025$15.8M+6.0%46d
COMPLETE CARE AT GLENDALENaugatuckFor profit - Corporation2025$17.3M+10.0%105d
COMPLETE CARE AT GROTON REGENCYGrotonFor profit - Limited Liability company2025$15.9M+5.7%10d
COMPLETE CARE AT HARRINGTON COURTColchesterFor profit - Limited Liability company2025$16.9M+3.2%7d
COMPLETE CARE AT KIMBERLY HALL NORTHWindsorFor profit - Limited Liability company2025$20.5M+11.6%3d
COMPLETE CARE AT KIMBERLY HALL-SOUTHWindsorFor profit - Limited Liability company2025$19.0M+13.7%42d
COMPLETE CARE AT MERIDENMeridenFor profit - Corporation2025$15.6M+9.0%7d
COMPLETE CARE AT MIDDLEBURYMiddleburyFor profit - Corporation2025$9.6M+9.0%35d
Connecticut Baptist Homes, IncMeridenNon profit - Corporation2025$8.2M-5.1%230d
COOK WILLOW HEALTH & REHABILITATION CENTER, INC.PlymouthFor profit - Corporation2025$7.8M+3.5%39d
COUNTRYSIDE MANORBristol2025$10.3M-13.4%
CRESTFIELD REHABILITATIION CENTERManchester2023$6.8M-67.9%
CURTIS HOME ST ELIZABETH CENTER, THEMeridenNon profit - Corporation2025$8.8M-0.7%112d
DAVIS PLACEDanielsonFor profit - Individual2025$23.2M+4.0%14d
DOUGLAS MANORWindhamFor profit - Limited Liability company2025$11.9M+4.1%8d
EDGEHILL HEALTH CENTERStamfordFor profit - Corporation2025$44.2M+17.6%236d
ELIM PARK BAPTIST HOME, INCCheshireNon profit - Corporation2025$42.1M+12.4%505d
ESSEX MEADOWS HEALTH CENTEREssexFor profit - Limited Liability company2025$6.5M-4.8%115d
EVERGREEN CENTER FOR HEALTH & REHABILITATIONStafford SpringsFor profit - Limited Liability company2025$25.6M-2.5%6d
EVERGREEN WOODSNorth BranfordFor profit - Corporation2025$8.8M5d
FAIRVIEWGrotonNon profit - Corporation2025$14.6M+6.4%32d
FARMINGTON CARE CENTER LLCFarmington2023$9.6M-6.6%5d
FRESH RIVER HEALTHCAREEast WindsorFor profit - Limited Liability company2025$16.7M+7.6%39d
GARDNER HEIGHTS HEALTH CARE CENTER, INCSheltonFor profit - Corporation2025$12.3M+0.2%0d
GEER NURSING AND REHABILITATIONCanaanNon profit - Corporation2025$12.2M+1.8%38d
GLADEVIEW HEALTH CARE CENTEROld SaybrookFor profit - Individual2025$16.2M-9.0%37d
GLASTONBURY CENTER FOR HEALTH & REHABILITATIONGlastonburyFor profit - Corporation2025$15.0M-2.2%1d
GRANDVIEW REHABILITATION AND HEALTHCARE CENTERNew BritainFor profit - Limited Liability company2025$2.8M-30.2%
GREENTREE MANOR NURSING AND REHABILITATION CENTERWaterfordFor profit - Corporation2025$10.0M-10.7%0d
GREENWICH WOODS REHABILITATIONGreenwichFor profit - Limited Liability company2025$12.7M-23.4%
GUILFORD HOUSE, THEGuilfordFor profit - Limited Liability company2025$12.3M-2.2%9d
HAMDEN REHABILITATION & HEALTHCARE CENTERHamdenFor profit - Limited Liability company2025$24.2M+26.9%8d
HARBOR VILLAGE NORTH HEALTH AND REHABILITATION CENNew LondonFor profit - Limited Liability company2025$13.7M+1.5%3d
HAVENCARE AT FILOSADanburyFor profit - Limited Liability company2025$11.8M+20.4%23d
HAVENCARE AT HANCOCK HALLDanburyFor profit - Corporation2025$17.3M+18.7%28d
HAVENCARE AT LITCHFIELD WOODSTorringtonFor profit - Limited Liability company2025$7.9M+3.8%16d
HAVENCARE AT VALERIE MANORTorringtonFor profit - Limited Liability company2025$7.6M+6.7%18d
Hebrew Center For Health And RehabilitationWest HartfordFor profit - Limited Liability company2025$34.9M+2.7%25d
HEWITT HEALTH & REHABILITATION CENTER, INCSheltonFor profit - Individual2025$14.9M+5.5%0d
INGRAHAM MANOR REHAB AND NURSINGBristolNon profit - Corporation2025$16.2M+8.5%
JEROME HOMENew BritainNon profit - Other2025$19.6M+1.2%799d
JOHN L. LEVITOW HEALTH CARE CENTERRocky HillGovernment - State2025
LAUREL RIDGE CENTER FOR HEALTH & REHABILITATIONRidgefieldFor profit - Limited Liability company2025$16.7M-2.1%6d
LEDGECREST HEALTH CARE CENTERKensingtonFor profit - Corporation2025$5.6M-9.9%0d
Leeway, IncNew HavenNon profit - Corporation2025$7.6M-26.8%65d
LIVEWELL CONNECTICUTPlantsvilleNon profit - Corporation2025$12.4M-38.6%64d
LORD CHAMBERLAIN MANORStratfordFor profit - Limited Liability company2025$8.6M-11.6%17d
LORD CHAMBERLAIN NURSING & REHABILITATION CENTERStratfordFor profit - Corporation2025$25.5M+1.8%1d
LUDLOWE CENTER FOR HEALTH & REHABILITATIONFairfieldFor profit - Limited Liability company2025$28.6M+4.9%61d
Lutheran Home Of Southbury IncSouthburyNon profit - Corporation2025$17.5M-8.7%32d
MAEFAIR CENTER FOR HEALTH & REHABILITATIONTrumbullFor profit - Corporation2025$18.3M-1.9%8d
MANCHESTER REHABILITATION AND HEALTHCARE CENTERManchesterFor profit - Corporation2025$21.5M+16.6%22d
MANSFIELD CENTER FOR NURSING AND REHABILITATIONStorrs MansfieldFor profit - Limited Liability company2025$14.1M+3.5%21d
MAPLE VIEW HEALTH & REHABILITATION CENTERRocky HillFor profit - Limited Liability company2025$18.2M+8.7%51d
MARLBOROUGH HEALTH & REHABILITATION CENTERMarlboroughFor profit - Corporation2025$15.3M-3.6%24d
MARY WADE HOME, THE INCORPORATEDNew HavenNon profit - Corporation2025$15.4M-21.7%112d
MASONICARE AT BISHOP WICKE HEALTH & REHABILITATIONSheltonNon profit - Corporation2025$17.3M-0.4%5d
MASONICARE HEALTH CENTERWallingfordNon profit - Corporation2025$47.2M+8.2%22d
MATULAITIS REHABILITATION & SKILLED CAREPutnamNon profit - Corporation2025$12.8M-0.3%97d
MCLEAN HEALTH CENTERSimsburyNon profit - Other2025$16.1M-22.8%195d
MERIDEN HEALTH AND REHABMeridenFor profit - Limited Liability company2025$7.9M-23.1%9d
MIDDLESEX HEALTH CARE CENTERMiddletown2024$2.0M-31.3%1d
MILFORD HEALTH AND REHABILITATION CENTERMilfordFor profit - Corporation2025$22.4M+10.2%73d
MONSIGNOR BOJNOWSKI MANORNew BritainNon profit - Corporation2025$8.0M+2.2%86d
MONTOWESE CENTER FOR HEALTH & REHABILITATIONNorth HavenFor profit - Limited Liability company2025$19.7M+3.2%5d
MOZAIC SENIOR LIFEBridgeportNon profit - Corporation2025$72.2M-6.1%120d
MYSTIC HEALTHCARE & REHABILITATION CENTER, LLCMysticFor profit - Limited Liability company2025$11.5M-12.1%6d
NATHANIEL WITHERELL, THEGreenwichGovernment - City2025$29.9M-13.1%13d
NEW HAVEN CENTER FOR NURSING & REHABILITATION LLCNew HavenFor profit - Limited Liability company2025$18.9M+7.1%6d
NEW LONDON SUB-ACUTE AND NURSINGWaterfordFor profit - Limited Liability company2025$13.3M-1.3%1d
NOBLE HORIZONSSalisburyNon profit - Corporation2025$12.4M-10.5%277d
NORWALK CARE CENTERNorwalkFor profit - Limited Liability company2025$6.2M-4.3%19d
NORWICH SUB-ACUTE AND NURSINGNorwichFor profit - Limited Liability company2025$14.1M-2.5%2d
NOTRE DAME HEALTH AND REHABILITATION CENTERNorwalkNon profit - Corporation2025$7.9M+4.3%86d
ORANGE HEALTH CARE CENTEROrangeFor profit - Corporation2025$8.0M-4.8%60d
PARKVILLE CARE CENTERHartfordFor profit - Limited Liability company2025$18.0M+4.6%19d
PARKWAY PAVILION HEALTH AND REHABILITATION CENTEREnfieldFor profit - Partnership2025$15.4M-2.0%3d
PENDLETON REHABILITATION AND NURSING CENTERMysticFor profit - Limited Liability company2025$17.5M+4.6%32d
PIERCE MEMORIAL BAPTIST HOME, INC.BrooklynNon profit - Church related2025$10.1M-15.2%301d
PILGRIM MANORCromwellNon profit - Corporation2025$10.1M+6.9%49d
PINES AT BRISTOL FOR NURSING & REHABILITATION, THEBristolFor profit - Corporation2025$19.7M+1.2%18d
POMPERAUG WOODS HEALTH CENTERSouthburyNon profit - Corporation2025$15.7M-1.7%174d
Portland Care & Rehab Centre, INCPortlandFor profit - Limited Liability company2025$9.0M+4.4%23d
REGENCY HOUSE NURSING AND REHABILITATION CENTERWallingfordFor profit - Corporation2025$22.0M+8.8%48d
RIDGE CREST AT MEADOW RIDGEWest ReddingFor profit - Limited Liability company2025$55.4M+6.9%217d
RIVER GLEN HEALTH CARE CENTERSouthburyFor profit - Limited Liability company2025$18.4M+5.6%0d
Riverside Health Care Center, Inc.East HartfordFor profit - Limited Liability company2025$42.3M-5.9%8d
SAINT JOHN PAUL II CENTERDanburyFor profit - Corporation2025$15.2M-12.3%8d
Saint Josephs Living Center, Inc.WindhamNon profit - Corporation2025$15.8M+5.5%30d
SAINT MARY HOMEWest HartfordNon profit - Corporation2025$34.8M+1.8%2d
SEABURYBloomfieldNon profit - Church related2025$32.4M-41.0%358d
SHADY KNOLL CENTER FOR HEALTH & REHABILITATIONSeymourFor profit - Corporation2025$16.7M-5.2%8d
SHARON CENTER FOR HEALTH & REHABILITATIONSharonFor profit - Corporation2025$12.5M-9.6%13d
SILVER SPRINGS CARE CENTERMeridenFor profit - Limited Liability company2025$20.5M+8.0%19d
SKYVIEW REHAB AND NURSINGWallingfordFor profit - Limited Liability company2025$11.0M+11.5%1d
SOUTHINGTON CARE CENTERSouthingtonNon profit - Corporation2025$21.6M-5.2%103d
Southport Center For Nursing & Rehabilitation LlcSouthportFor profit - Limited Liability company2025$16.7M+6.3%7d
SPRINGS AT 3030 PARK, THEBridgeportFor profit - Corporation2025$26.7M+3.3%4d
SPRINGS AT THE WATERMARK EAST HILLSouthbury2026$20.0M-16.9%6d
ST JOSEPH'S RESIDENCEEnfieldNon profit - Corporation2025$6.3M-33.5%345d
ST JOSEPHS CENTERTrumbull2025$12.2M-70.2%0d
STAMFORD CARE CENTERStamfordFor profit - Limited Liability company2025$7.0M+2.5%19d
STONE BRIDGE CENTER FOR HEALTH & REHABILITATIONNewtownFor profit - Limited Liability company2025$23.8M-6.3%4d
SUFFIELD HOUSE REHABILITATION AND HEALTHCARE CENTESuffieldFor profit - Limited Liability company2025$22.1M+5.9%38d
SUMMIT AT PLANTSVILLE CENTER FOR HEALTH & REHABILIPlantsvilleFor profit - Limited Liability company2025$20.6M+4.6%5d
TORRINGTON CENTER FOR NURSING & REHABILITATION LLCTorringtonFor profit - Limited Liability company2025$10.9M+6.5%7d
TOUCHPOINTS AT BLOOMFIELDBloomfieldFor profit - Limited Liability company2025$17.0M0.0%18d
TOUCHPOINTS AT CHESTNUTEast WindsorFor profit - Corporation2025$7.1M-9.5%4d
TOUCHPOINTS AT MANCHESTERManchesterFor profit - Corporation2025$16.0M+3.0%40d
TRINITY HILL CARE CENTERHartfordFor profit - Limited Liability company2025$16.9M+1.2%41d
TRINITY TERRACES LLCWatertown2024$2.5M-65.9%56d
TWIN MAPLES HEALTHCARE, INCDurhamFor profit - Corporation2025$4.4M+2.6%16d
VANDERMAN PLACEWillimanticFor profit - Limited Liability company2025$13.1M-6.5%4d
VERNON REHABILITATION AND HEALTHCARE CENTERVernonFor profit - Corporation2025$19.7M+17.6%42d
VILLA AT STAMFORD, THEStamfordFor profit - Limited Liability company2025$24.0M+5.7%14d
VILLA MARIA NURSING AND REHABILITATION COMMUNITYPlainfieldFor profit - Limited Liability company2025$8.1M+4.8%11d
VILLAGE CREST CENTER FOR HEALTH & REHABILITATIONNew MilfordFor profit - Corporation2025$13.3M-5.5%9d
VILLAGE GREEN REHABILITATION AND HEALTHCARE CENTERBristolFor profit - Corporation2025$7.3M-20.6%66d
WADSWORTH GLEN HEALTH CARE AND REHABILITATION CENTMiddletownFor profit - Corporation2025$13.4M-10.7%
Water's Edge Center For Health & RehabMiddletownFor profit - Corporation2025$21.6M+6.0%22d
Waterbury Center For Nursing & Rehabilitation LlcWaterburyFor profit - Partnership2025$15.9M+4.5%11d
WATERBURY GARDENS NURSING & REHABWaterbury2023$6.0M-54.2%18d
WAVENY CARE CENTERNew CanaanNon profit - Corporation2025$17.1M-5.2%268d
WEST HARTFORD HEALTH & REHABILITATION CENTERWest HartfordFor profit - Corporation2025$18.7M+5.9%107d
WEST HAVEN CENTER FOR NURSING & REHABILITATIONWest HavenFor profit - Limited Liability company2025$12.8M+6.4%6d
WESTSIDE CARE CENTERManchesterFor profit - Limited Liability company2025$17.5M+5.9%7d
WESTVIEW HEALTH CARE CENTERDayvilleFor profit - Corporation2025$14.4M-40.4%10d
WHISPERING PINES REHABILITATION AND NURSING CENTEREast HavenFor profit - Limited Liability company2025$11.7M-5.0%3d
WHITNEY CENTERHamdenNon profit - Corporation2025$28.3M-48.0%189d
WHITNEY REHABILITATION CARE CENTERHamdenFor profit - Individual2025$20.3M+0.8%
WILTON MEADOWS HEALTH CARE CENTERWiltonFor profit - Partnership2025$20.1M+2.0%17d
WOLCOTT HALL NURSING CENTER INCTorringtonFor profit - Corporation2025$6.5M-4.0%0d
WOODLAKE AT TOLLANDTollandFor profit - Limited Liability company2025$20.2M+20.6%1d
build aa21187 · 2026-07-23