Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 12:37 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | PA | 54 beds | Grade C | EBITDA uplift $2.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 393039 | CENTRE, PA | 54 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 54-bed suburban community hospital in CENTRE, PA with $26.7M in net patient revenue and a 9.0% operating margin. The hospital serves a payer mix of 55.8% Medicare, 2.0% Medicaid, and 42.2% commercial.

Thesis: Turnaround. Our ML models identify $2.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 9.0% to 16.3% (+736bps).

Net Revenue HCRIS$26.7M
Current EBITDA COMPUTED$2.4M
Operating Margin COMPUTED9.0%
Occupancy HCRIS68.9%
Revenue / Bed COMPUTED$495K
Net-to-Gross HCRIS79.9%
Distress Probability ML50.9%

2. Market Context & Competitive Position

225
PA Hospitals
-4.4%
State Median Margin
80
Comparable Hospitals

PA has 225 Medicare-certified hospitals with a median operating margin of -4.4%. The target's margin of 9.0% places it above the state median. Among 80 size-comparable peers (27-108 beds), the median margin is 0.1%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (27-108), prioritizing same-state peers. 80 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)PA54$26.7M9.0%
THE GETTYSBURG HOSPITALPA76$341.8M18.4%
AMERICAN ONCOLOGIC HOSPIALPA100$229.8M-11.1%
ST. LUKES HOSPITAL - MONROE CAPA98$221.8M7.8%
GEISINGER LEWISTOWN HOSPITALPA107$210.8M11.2%
UPMC HANOVERPA73$200.8M18.2%
MEMORIAL HOSPITALPA80$184.5M13.1%
UPMC CARLISLEPA72$165.0M19.5%
UPMC HORIZON HOSPITALPA99$156.4M-16.5%

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: $2.0M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$561K+210bp18mo
Cost to Collect4.5%2.5%$534K+200bp12mo
Denial Rate Reduction12.0%6.5%$529K+198bp12mo
A/R Days Reduction5200.0%3800.0%$325K+122bp9mo
Clean Claim Rate88.0%96.0%$17K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$561K
Cost to Collect
$534K
Denial Rate Reduction
$529K
A/R Days Reduction
$325K
Clean Claim Rate
$17K
Total EBITDA Uplift$2.0M
Current EBITDA$2.4M
+ RCM Uplift+$2.0M
Pro Forma EBITDA$4.4M
Current Margin9.0%
Pro Forma Margin16.3%
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$3.7M$35.5M9.62x57.3%
Base (11x exit)10.0x11.0x$3.7M$40.2M10.91x61.3%
Bull Case9.0x11.0x$3.3M$47.9M14.44x70.6%
Bull (12x exit)9.0x12.0x$3.3M$53.3M16.04x74.2%
Bear Case11.0x10.0x$4.1M$24.5M6.03x43.2%
Bear (11x exit)11.0x11.0x$4.1M$28.2M6.95x47.4%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 55.8% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
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

  • 80 hospitals with 27-108 beds
  • Same-state prioritization (n=81)
  • Comp margins: P25=-18.0% / P50=0.1% / P75=8.7%

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.