Corpus Intelligence IC Memo — HIMA SAN PABLO CUPEY 2026-04-26 14:08 UTC
IC Memo — HIMA SAN PABLO CUPEY
Investment Committee Memorandum | PR | 58 beds | Grade D | EBITDA uplift $136K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

HIMA SAN PABLO CUPEY

CCN 400133 | nan, PR | 58 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

HIMA SAN PABLO CUPEY is a 58-bed under-performing / distressed in nan, PR with $1.6M in net patient revenue and a -100.0% operating margin. The hospital serves a payer mix of 5.6% Medicare, 24.6% Medicaid, and 69.9% commercial.

Thesis: Turnaround. Our ML models identify $136K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -100.0% to -399.5% (+834bps).

Net Revenue HCRIS$1.6M
Current EBITDA COMPUTED$-6.6M
Operating Margin COMPUTED-100.0%
Occupancy HCRIS16.5%
Revenue / Bed COMPUTED$28K
Net-to-Gross HCRIS24.9%
Distress Probability ML60.9%

2. Market Context & Competitive Position

61
PR Hospitals
-8.8%
State Median Margin
19
Comparable Hospitals

PR has 61 Medicare-certified hospitals with a median operating margin of -8.8%. The target's margin of -100.0% places it below the state median. Among 19 size-comparable peers (29-116 beds), the median margin is -13.2%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (29-116), prioritizing same-state peers. 19 hospitals in the comp set.

HospitalStateBedsRevenueMargin
HIMA SAN PABLO CUPEY (Target)PR58$1.6M-100.0%
ADMIN DE SERVICIOS MEDICOS DE PR65$179.7M-50.0%
HOSPITAL MENONITA HUMACAOPR73$53.1M31.3%
HOSPITAL DR. PILAPR115$43.3M-5.7%
HOSPITAL WILMA N VAZQUEZPR100$37.6M5.6%
DOCTORS CENTER HOSPITAL CAROLIPR109$35.5M-4.3%
HOSPITAL METRO HATO REY INC.PR84$34.2M-18.8%
HOSP. METROPOLITANO DE SAN GERPR63$28.5M-8.2%
CARIBBEAN MEDICAL CENTERPR44$24.8M-0.6%

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: $136K (834bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Denial Rate Reduction12.0%6.5%$40K+243bp12mo
Net Collection Rate93.5%97.0%$34K+210bp18mo
Cost to Collect4.5%2.5%$33K+200bp12mo
A/R Days Reduction5200.0%3800.0%$20K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+59bp6mo

5. EBITDA Bridge

Denial Rate Reduction
$40K
Net Collection Rate
$34K
Cost to Collect
$33K
A/R Days Reduction
$20K
Clean Claim Rate
$10K
Total EBITDA Uplift$136K
Current EBITDA$-6.6M
+ RCM Uplift+$136K
Pro Forma EBITDA$-6.5M
Current Margin-100.0%
Pro Forma Margin-399.5%
WC Released (1x)$63K

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$-10.2M$-42.5M0.00x-100.0%
Base (11x exit)10.0x11.0x$-10.2M$-50.1M0.00x-100.0%
Bull Case9.0x11.0x$-9.2M$-52.9M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-9.2M$-60.5M0.00x-100.0%
Bear Case11.0x10.0x$-11.3M$-39.9M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-11.3M$-47.5M0.00x-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
MediumElevated Medicaid exposure (24.6%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims
MediumLow occupancyAt 16.5%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case
HighElevated distress probabilityModel estimates 60.9% 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

  • 19 hospitals with 29-116 beds
  • Same-state prioritization (n=20)
  • Comp margins: P25=-36.6% / P50=-13.2% / P75=-1.0%

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.