Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 15:03 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | OH | 100 beds | Grade C | EBITDA uplift $2.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 363034 | nan, OH | 100 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 100-bed suburban community hospital in nan, OH with $28.7M in net patient revenue and a -9.0% operating margin. The hospital serves a payer mix of 31.2% Medicare, 4.4% Medicaid, and 64.4% commercial.

Thesis: Turnaround. Our ML models identify $2.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -9.0% to -1.6% (+736bps).

Net Revenue HCRIS$28.7M
Current EBITDA COMPUTED$-2.6M
Operating Margin COMPUTED-9.0%
Occupancy HCRIS56.8%
Revenue / Bed COMPUTED$287K
Net-to-Gross HCRIS55.0%
Distress Probability ML50.9%

2. Market Context & Competitive Position

235
OH Hospitals
-0.3%
State Median Margin
106
Comparable Hospitals

OH has 235 Medicare-certified hospitals with a median operating margin of -0.3%. The target's margin of -9.0% places it below the state median. Among 106 size-comparable peers (50-200 beds), the median margin is 1.4%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (50-200), prioritizing same-state peers. 106 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)OH100$28.7M-9.0%
DAYTON CHILDRENS HOSPITALOH181$569.1M7.9%
MARIETTA MEMORIAL HOSPITALOH188$475.8M-12.4%
SOUTHERN OHIO MEDICAL CENTEROH192$424.3M-4.9%
SOUTHWEST GENERAL HEALTH CENTEOH191$406.9M2.5%
MARION GENERAL HOSPITALOH177$365.7M35.5%
DUBLIN METHODIST HOSPITALOH110$333.9M28.4%
JEWISH HOSPITAL OF CINCINNATIOH170$333.6M-5.9%
WEST CHESTER HOSPITAL LLCOH163$318.7M-12.3%

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: $2.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$603K+210bp18mo
Cost to Collect4.5%2.5%$574K+200bp12mo
Denial Rate Reduction12.0%6.5%$569K+198bp12mo
A/R Days Reduction5200.0%3800.0%$349K+122bp9mo
Clean Claim Rate88.0%96.0%$18K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$603K
Cost to Collect
$574K
Denial Rate Reduction
$569K
A/R Days Reduction
$349K
Clean Claim Rate
$18K
Total EBITDA Uplift$2.1M
Current EBITDA$-2.6M
+ RCM Uplift+$2.1M
Pro Forma EBITDA$-461K
Current Margin-9.0%
Pro Forma Margin-1.6%
WC Released (1x)$1.1M

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$-4.0M$4.2M0.00x-100.0%
Base (11x exit)10.0x11.0x$-4.0M$3.3M0.00x-100.0%
Bull Case9.0x11.0x$-3.6M$9.0M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-3.6M$8.7M0.00x-100.0%
Bear Case11.0x10.0x$-4.4M$-5.1M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-4.4M$-7.1M0.00x-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 50.9% probability of financial distress. Mitigant: distressed entry pricing (7-9x) compensates for risk

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

  • 106 hospitals with 50-200 beds
  • Same-state prioritization (n=107)
  • Comp margins: P25=-12.7% / P50=1.4% / P75=8.1%

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.