Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 14:30 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | TX | 80 beds | Grade C | EBITDA uplift $1.9M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 453057 | MIDLAND, TX | 80 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 80-bed community hospital in MIDLAND, TX with $26.2M in net patient revenue and a 11.7% operating margin. The hospital serves a payer mix of 64.9% Medicare, 0.0% Medicaid, and 35.1% commercial.

Thesis: Turnaround. Our ML models identify $1.9M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 11.7% to 19.1% (+736bps).

Net Revenue HCRIS$26.2M
Current EBITDA COMPUTED$3.1M
Operating Margin COMPUTED11.7%
Occupancy HCRIS88.5%
Revenue / Bed COMPUTED$327K
Net-to-Gross HCRIS68.2%
Distress Probability MLnan%

2. Market Context & Competitive Position

583
TX Hospitals
-0.7%
State Median Margin
223
Comparable Hospitals

TX has 583 Medicare-certified hospitals with a median operating margin of -0.7%. The target's margin of 11.7% places it above the state median. Among 223 size-comparable peers (40-160 beds), the median margin is 1.7%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (40-160), prioritizing same-state peers. 223 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)TX80$26.2M11.7%
THE HEART HOSPITAL BAYLOR PLANTX109$464.6M25.7%
COLLEGE STATION HOSPITALTX135$397.7M-0.9%
DECATUR COMMUNITY HOSPITALTX81$361.0M-15.5%
CHILDRENS MEDICAL CENTER OF PLTX72$336.7M20.9%
BAYLOR SW MEDICAL CENTER- WAXATX123$273.6M15.9%
BAYLOR HEART AND VASCULAR HOSPTX53$255.0M30.0%
BAYLOR S&W MEDICAL CENTER - PLTX160$242.5M4.0%
TEXAS ORTHOPEDIC HOSPITATX42$237.8M46.3%

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: $1.9M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$549K+210bp18mo
Cost to Collect4.5%2.5%$523K+200bp12mo
Denial Rate Reduction12.0%6.5%$518K+198bp12mo
A/R Days Reduction5200.0%3800.0%$318K+122bp9mo
Clean Claim Rate88.0%96.0%$17K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$549K
Cost to Collect
$523K
Denial Rate Reduction
$518K
A/R Days Reduction
$318K
Clean Claim Rate
$17K
Total EBITDA Uplift$1.9M
Current EBITDA$3.1M
+ RCM Uplift+$1.9M
Pro Forma EBITDA$5.0M
Current Margin11.7%
Pro Forma Margin19.1%
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$4.7M$39.5M8.36x52.9%
Base (11x exit)10.0x11.0x$4.7M$45.0M9.53x57.0%
Bull Case9.0x11.0x$4.2M$52.9M12.44x65.6%
Bull (12x exit)9.0x12.0x$4.2M$58.9M13.87x69.2%
Bear Case11.0x10.0x$5.2M$28.3M5.46x40.4%
Bear (11x exit)11.0x11.0x$5.2M$32.9M6.33x44.6%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 64.9% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement

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

  • 223 hospitals with 40-160 beds
  • Same-state prioritization (n=224)
  • Comp margins: P25=-12.4% / P50=1.7% / P75=11.7%

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.