Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 11:19 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | FL | 50 beds | Grade D | EBITDA uplift $526K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 103050 | POLK, FL | 50 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 50-bed community hospital in POLK, FL with $7.0M in net patient revenue and a 19.5% operating margin. The hospital serves a payer mix of 78.7% Medicare, 0.0% Medicaid, and 21.3% commercial.

Thesis: Turnaround. Our ML models identify $526K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 19.5% to 27.0% (+750bps).

Net Revenue HCRIS$7.0M
Current EBITDA COMPUTED$1.4M
Operating Margin COMPUTED19.5%
Occupancy HCRIS41.2%
Revenue / Bed COMPUTED$140K
Net-to-Gross HCRIS60.0%
Distress Probability MLnan%

2. Market Context & Competitive Position

261
FL Hospitals
3.2%
State Median Margin
95
Comparable Hospitals

FL has 261 Medicare-certified hospitals with a median operating margin of 3.2%. The target's margin of 19.5% places it above the state median. Among 95 size-comparable peers (25-100 beds), the median margin is 3.9%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (25-100), prioritizing same-state peers. 95 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)FL50$7.0M19.5%
ADVENTHEALTH PALM COASTFL99$285.7M8.1%
ASCENSION SACRED HEART EMERALDFL80$187.9M16.1%
VIERA HOSPITAL INCFL84$162.9M16.9%
GULF BREEZE HOSPITALFL65$121.8M12.8%
MELBOURNE REGIONAL MEDICAL CENFL96$120.2M7.3%
LOWER KEYS MEDICAL CENTERFL99$119.5M27.1%
OVIEDO MEDICAL CENTERFL64$110.9M7.4%
HCA FLORIDA POINCIANA HOSPITALFL94$108.5M18.9%

4. Predicted Improvement Opportunities

Improvement targets set at P75 of comparable peers with 60% gap closure assumption. Coefficients calibrated to published research bands. Total EBITDA uplift: $526K (750bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$147K+210bp18mo
Denial Rate Reduction12.0%6.5%$143K+204bp12mo
Cost to Collect4.5%2.5%$140K+200bp12mo
A/R Days Reduction5200.0%3800.0%$85K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+14bp6mo

5. EBITDA Bridge

Net Collection Rate
$147K
Denial Rate Reduction
$143K
Cost to Collect
$140K
A/R Days Reduction
$85K
Clean Claim Rate
$10K
Total EBITDA Uplift$526K
Current EBITDA$1.4M
+ RCM Uplift+$526K
Pro Forma EBITDA$1.9M
Current Margin19.5%
Pro Forma Margin27.0%
WC Released (1x)$269K

6. Returns Analysis — Scenario Matrix

5-year hold, 5.5x leverage, 3% organic growth, 10%/yr debt paydown. Base case uses 100% of predicted RCM uplift. Bull case: 130% uplift at lower entry. Bear case: 50% uplift at higher entry.

ScenarioEntryExitEquity InEquity OutMOICIRR
Base Case10.0x10.0x$2.1M$14.3M6.78x46.7%
Base (11x exit)10.0x11.0x$2.1M$16.4M7.79x50.8%
Bull Case9.0x11.0x$1.9M$18.8M9.93x58.3%
Bull (12x exit)9.0x12.0x$1.9M$21.1M11.13x61.9%
Bear Case11.0x10.0x$2.3M$11.0M4.74x36.5%
Bear (11x exit)11.0x11.0x$2.3M$12.8M5.54x40.8%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 78.7% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement

8. Data Sources & Methodology Appendix

Data Sources

  • CMS HCRIS Cost Reports (Medicare-certified hospitals)
  • CMS Medicare Utilization (DRG-level volumes)
  • CMS Chronic Conditions (county-level disease prevalence)
  • HCRIS multi-year trend data (financial time series)

Comparable Selection

  • 95 hospitals with 25-100 beds
  • Same-state prioritization (n=96)
  • Comp margins: P25=-15.2% / P50=3.9% / P75=11.8%

Bridge Methodology

  • Targets: P75 of comparable peers (60% gap closure)
  • Denial: avoidable share = 35% of delta × NPR
  • AR: bad debt coefficient = $0.65 per day per $1K NPR
  • NCR: 60% coefficient on collection rate improvement
  • CDI: 0.75% of Medicare revenue per 0.01 CMI point

Returns Assumptions

  • Leverage: 5.5x entry (84.6% debt / 15.4% equity)
  • Organic growth: 3% annual EBITDA growth
  • Debt paydown: 10% of principal per year
  • Hold period: 5 years

Generated by SeekingChartis on April 26, 2026. All predictions use public data only. Confidence intervals calibrated via split conformal prediction (90% coverage target). This memo is for informational purposes and does not constitute investment advice.