Corpus Intelligence IC Memo — ROSWELL PARK CANCER INSTITUTE 2026-04-26 03:43 UTC
IC Memo — ROSWELL PARK CANCER INSTITUTE
Investment Committee Memorandum | NY | 142 beds | Grade C | EBITDA uplift $56.9M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ROSWELL PARK CANCER INSTITUTE

CCN 330354 | ERIE, NY | 142 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ROSWELL PARK CANCER INSTITUTE is a 142-bed suburban community hospital in ERIE, NY with $772.3M in net patient revenue and a -40.1% operating margin. The hospital serves a payer mix of 25.4% Medicare, 1.0% Medicaid, and 73.6% commercial.

Thesis: Undervalued. Our ML models identify $56.9M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -40.1% to -32.8% (+736bps).

Net Revenue HCRIS$772.3M
Current EBITDA COMPUTED$-309.8M
Operating Margin COMPUTED-40.1%
Occupancy HCRIS84.5%
Revenue / Bed COMPUTED$5.4M
Net-to-Gross HCRIS32.9%
Distress Probability ML34.0%

2. Market Context & Competitive Position

196
NY Hospitals
-17.5%
State Median Margin
92
Comparable Hospitals

NY has 196 Medicare-certified hospitals with a median operating margin of -17.5%. The target's margin of -40.1% places it below the state median. Among 92 size-comparable peers (71-284 beds), the median margin is -16.6%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (71-284), prioritizing same-state peers. 92 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ROSWELL PARK CANCER INSTITUTE (Target)NY142$772.3M-40.1%
HOSPITAL FOR SPECIAL SURGERYNY200$1.12B-29.3%
QUEENS HOSPITAL CENTERNY200$637.2M4.9%
JAMAICA HOSPITAL MEDICAL CENTENY280$610.4M-18.6%
NYC HEALTH + HOSPITAL / SOUTH NY252$588.5M-16.5%
THE UNITY HOSPITAL OF ROCHESTENY283$571.5M-17.8%
WOODHULL HOSPITAL CENTERNY238$529.9M-8.6%
MARY IMOGENE BASSETT HOSPITALNY160$529.1M-31.6%
HARLEM HOSPITAL CENTERNY217$519.6M-22.9%

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: $56.9M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$16.2M+210bp18mo
Cost to Collect4.5%2.5%$15.4M+200bp12mo
Denial Rate Reduction12.0%6.5%$15.3M+198bp12mo
A/R Days Reduction5200.0%3800.0%$9.4M+122bp9mo
Clean Claim Rate88.0%96.0%$494K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$16.2M
Cost to Collect
$15.4M
Denial Rate Reduction
$15.3M
A/R Days Reduction
$9.4M
Clean Claim Rate
$494K
Total EBITDA Uplift$56.9M
Current EBITDA$-309.8M
+ RCM Uplift+$56.9M
Pro Forma EBITDA$-252.9M
Current Margin-40.1%
Pro Forma Margin-32.8%
WC Released (1x)$29.6M

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$-476.6M$-1.47B0.00x-100.0%
Base (11x exit)10.0x11.0x$-476.6M$-1.78B0.00x-100.0%
Bull Case9.0x11.0x$-428.9M$-1.74B0.00x-100.0%
Bull (12x exit)9.0x12.0x$-428.9M$-2.03B0.00x-100.0%
Bear Case11.0x10.0x$-524.3M$-1.60B0.00x-100.0%
Bear (11x exit)11.0x11.0x$-524.3M$-1.94B0.00x-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

  • 92 hospitals with 71-284 beds
  • Same-state prioritization (n=93)
  • Comp margins: P25=-26.4% / P50=-16.6% / P75=-9.3%

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.