Corpus Intelligence IC Memo — EMORY DECATUR HOSPITAL 2026-04-26 03:59 UTC
IC Memo — EMORY DECATUR HOSPITAL
Investment Committee Memorandum | GA | 393 beds | Grade C | EBITDA uplift $29.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

EMORY DECATUR HOSPITAL

CCN 110076 | DEKALB, GA | 393 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

EMORY DECATUR HOSPITAL is a 393-bed suburban community hospital in DEKALB, GA with $394.6M in net patient revenue and a -19.5% operating margin. The hospital serves a payer mix of 13.5% Medicare, 6.7% Medicaid, and 79.7% commercial.

Thesis: Undervalued. Our ML models identify $29.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -19.5% to -12.1% (+736bps).

Net Revenue HCRIS$394.6M
Current EBITDA COMPUTED$-76.9M
Operating Margin COMPUTED-19.5%
Occupancy HCRIS62.8%
Revenue / Bed COMPUTED$1.0M
Net-to-Gross HCRIS26.6%
Distress Probability ML46.1%

2. Market Context & Competitive Position

165
GA Hospitals
-2.8%
State Median Margin
39
Comparable Hospitals

GA has 165 Medicare-certified hospitals with a median operating margin of -2.8%. The target's margin of -19.5% places it below the state median. Among 39 size-comparable peers (196-786 beds), the median margin is -1.0%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (196-786), prioritizing same-state peers. 39 hospitals in the comp set.

HospitalStateBedsRevenueMargin
EMORY DECATUR HOSPITAL (Target)GA393$394.6M-19.5%
NORTHSIDE HOSPITALGA719$2.58B-7.9%
NORTHEAST GEORGIA MEDICAL CENTGA645$1.55B4.4%
KENNESTONE HOSPITALGA642$1.50B15.3%
EMORY UNIVERSITY HOSPITALGA639$1.42B5.4%
EMORY UNIVERSITY HOSPITAL MIDTGA548$1.37B-15.4%
PIEDMONT HOSPITAL INC.GA569$1.32B4.0%
GRADY MEMORIAL HOSPITALGA694$1.19B-39.6%
NORTHSIDE HOSPITAL - GWINNETTGA404$1.07B-2.5%

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: $29.0M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$8.3M+210bp18mo
Cost to Collect4.5%2.5%$7.9M+200bp12mo
Denial Rate Reduction12.0%6.5%$7.8M+198bp12mo
A/R Days Reduction5200.0%3800.0%$4.8M+122bp9mo
Clean Claim Rate88.0%96.0%$253K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$8.3M
Cost to Collect
$7.9M
Denial Rate Reduction
$7.8M
A/R Days Reduction
$4.8M
Clean Claim Rate
$253K
Total EBITDA Uplift$29.0M
Current EBITDA$-76.9M
+ RCM Uplift+$29.0M
Pro Forma EBITDA$-47.9M
Current Margin-19.5%
Pro Forma Margin-12.1%
WC Released (1x)$15.1M

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$-118.4M$-217.0M0.00x-100.0%
Base (11x exit)10.0x11.0x$-118.4M$-277.1M0.00x-100.0%
Bull Case9.0x11.0x$-106.5M$-219.7M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-106.5M$-271.2M0.00x-100.0%
Bear Case11.0x10.0x$-130.2M$-323.8M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-130.2M$-398.4M0.00x-100.0%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
HighNegative operating marginRCM uplift bridge shows clear path to profitability; working capital release provides near-term cash cushion

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

  • 39 hospitals with 196-786 beds
  • Same-state prioritization (n=40)
  • Comp margins: P25=-12.8% / P50=-1.0% / P75=5.4%

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.