Corpus Intelligence IC Memo — HARLAN ARH 2026-04-26 04:02 UTC
IC Memo — HARLAN ARH
Investment Committee Memorandum | KY | 56 beds | Grade C | EBITDA uplift $5.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

HARLAN ARH

CCN 180050 | HARLAN, KY | 56 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

HARLAN ARH is a 56-bed under-performing / distressed in HARLAN, KY with $69.9M in net patient revenue and a -24.1% operating margin. The hospital serves a payer mix of 31.1% Medicare, 3.3% Medicaid, and 65.6% commercial.

Thesis: Turnaround. Our ML models identify $5.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -24.1% to -16.7% (+736bps).

Net Revenue HCRIS$69.9M
Current EBITDA COMPUTED$-16.8M
Operating Margin COMPUTED-24.1%
Occupancy HCRIS35.7%
Revenue / Bed COMPUTED$1.2M
Net-to-Gross HCRIS20.0%
Distress Probability ML50.0%

2. Market Context & Competitive Position

114
KY Hospitals
-0.6%
State Median Margin
49
Comparable Hospitals

KY has 114 Medicare-certified hospitals with a median operating margin of -0.6%. The target's margin of -24.1% places it below the state median. Among 49 size-comparable peers (28-112 beds), the median margin is 0.1%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (28-112), prioritizing same-state peers. 49 hospitals in the comp set.

HospitalStateBedsRevenueMargin
HARLAN ARH (Target)KY56$69.9M-24.1%
BAPTIST HEALTH LAGRANGEKY42$236.9M2.7%
ST. CLAIRE MEDICAL CENTERKY100$204.5M-8.5%
HAZARD ARHKY109$200.8M-32.3%
T.J. SAMSON COMMUNITY HOSPITALKY112$189.4M-10.5%
CLARK REGIONAL MEDICAL CENTERKY54$156.4M16.5%
MURRAY CALLOWAY COUNTY HOSPITAKY99$154.2M0.1%
BAPTIST HEALTH RICHMONDKY53$145.6M-3.7%
GEORGETOWN COMMUNITY HOSPITALKY75$118.5M15.1%

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: $5.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.5M+210bp18mo
Cost to Collect4.5%2.5%$1.4M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.4M+198bp12mo
A/R Days Reduction5200.0%3800.0%$851K+122bp9mo
Clean Claim Rate88.0%96.0%$45K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.5M
Cost to Collect
$1.4M
Denial Rate Reduction
$1.4M
A/R Days Reduction
$851K
Clean Claim Rate
$45K
Total EBITDA Uplift$5.1M
Current EBITDA$-16.8M
+ RCM Uplift+$5.1M
Pro Forma EBITDA$-11.7M
Current Margin-24.1%
Pro Forma Margin-16.7%
WC Released (1x)$2.7M

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$-25.9M$-59.5M0.00x-100.0%
Base (11x exit)10.0x11.0x$-25.9M$-73.9M0.00x-100.0%
Bull Case9.0x11.0x$-23.3M$-65.3M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-23.3M$-78.1M0.00x-100.0%
Bear Case11.0x10.0x$-28.5M$-76.9M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-28.5M$-93.8M0.00x-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
HighElevated distress probabilityModel estimates 50.0% probability of financial distress. Mitigant: distressed entry pricing (7-9x) compensates for risk
LowLow net-to-gross ratioLarge contractual allowances suggest pricing discipline issues. Mitigant: payer renegotiation is an additional upside lever

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

  • 49 hospitals with 28-112 beds
  • Same-state prioritization (n=50)
  • Comp margins: P25=-10.5% / P50=0.1% / P75=10.4%

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.