Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 13:27 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | NM | 87 beds | Grade C | EBITDA uplift $2.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 323027 | BERNALILLO, NM | 87 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 87-bed suburban community hospital in BERNALILLO, NM with $26.9M in net patient revenue and a -4.1% operating margin. The hospital serves a payer mix of 30.4% Medicare, 1.3% Medicaid, and 68.3% commercial.

Thesis: Turnaround. Our ML models identify $2.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -4.1% to 3.3% (+736bps).

Net Revenue HCRIS$26.9M
Current EBITDA COMPUTED$-1.1M
Operating Margin COMPUTED-4.1%
Occupancy HCRIS64.2%
Revenue / Bed COMPUTED$309K
Net-to-Gross HCRIS56.6%
Distress Probability ML48.5%

2. Market Context & Competitive Position

55
NM Hospitals
-2.7%
State Median Margin
21
Comparable Hospitals

NM has 55 Medicare-certified hospitals with a median operating margin of -2.7%. The target's margin of -4.1% places it below the state median. Among 21 size-comparable peers (44-174 beds), the median margin is 6.7%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (44-174), prioritizing same-state peers. 21 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)NM87$26.9M-4.1%
MOUNTAIN VIEW REG MED CTRNM166$262.2M25.7%
GERALD CHAMPION REGIONAL MEDICNM66$245.9M-11.6%
LOVELACE WOMENS HOSPITALNM162$198.8M7.9%
EASTERN NEW MEXICO MEDICAL CENNM120$117.8M54.3%
PLAINS REGIONAL MEDICAL CTR - NM100$113.3M-1.4%
UNM SANDOVAL REGIONAL MEDICAL NM60$104.5M-11.9%
CARLSBAD MEDICAL CENTERNM53$97.1M19.9%
ESPANOLA HOSPITALNM70$84.1M-2.3%

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: $2.0M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$565K+210bp18mo
Cost to Collect4.5%2.5%$539K+200bp12mo
Denial Rate Reduction12.0%6.5%$533K+198bp12mo
A/R Days Reduction5200.0%3800.0%$328K+122bp9mo
Clean Claim Rate88.0%96.0%$17K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$565K
Cost to Collect
$539K
Denial Rate Reduction
$533K
A/R Days Reduction
$328K
Clean Claim Rate
$17K
Total EBITDA Uplift$2.0M
Current EBITDA$-1.1M
+ RCM Uplift+$2.0M
Pro Forma EBITDA$881K
Current Margin-4.1%
Pro Forma Margin3.3%
WC Released (1x)$1.0M

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$-1.7M$12.6M0.00x-100.0%
Base (11x exit)10.0x11.0x$-1.7M$13.3M0.00x-100.0%
Bull Case9.0x11.0x$-1.5M$19.3M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-1.5M$20.6M0.00x-100.0%
Bear Case11.0x10.0x$-1.9M$3.2M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-1.9M$2.9M0.00x-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

  • 21 hospitals with 44-174 beds
  • Same-state prioritization (n=22)
  • Comp margins: P25=-7.0% / P50=6.7% / P75=14.5%

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.