Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 04:04 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | UT | 84 beds | Grade C | EBITDA uplift $1.4M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 463025 | SALT LAKE, UT | 84 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 84-bed rural/critical access in SALT LAKE, UT with $19.4M in net patient revenue and a -5.7% operating margin. The hospital serves a payer mix of 54.4% Medicare, 2.6% Medicaid, and 43.0% commercial.

Thesis: Turnaround. Our ML models identify $1.4M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -5.7% to 1.7% (+736bps).

Net Revenue HCRIS$19.4M
Current EBITDA COMPUTED$-1.1M
Operating Margin COMPUTED-5.7%
Occupancy HCRIS41.7%
Revenue / Bed COMPUTED$230K
Net-to-Gross HCRIS57.0%
Distress Probability ML55.2%

2. Market Context & Competitive Position

59
UT Hospitals
8.0%
State Median Margin
14
Comparable Hospitals

UT has 59 Medicare-certified hospitals with a median operating margin of 8.0%. The target's margin of -5.7% places it below the state median. Among 14 size-comparable peers (42-168 beds), the median margin is 22.9%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (42-168), prioritizing same-state peers. 14 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)UT84$19.4M-5.7%
LOGAN REGIONAL HOSPITALUT114$320.1M29.3%
AMERICAN FORK HOSPITALUT88$216.8M25.3%
RIVERTON HOSPITALUT87$195.8M18.0%
TIMPANOGOS REGIONAL HOSPITALUT117$156.1M38.3%
CEDAR CITY HOSPITALUT48$136.8M31.4%
LONE PEAK HOSPITALUT61$133.1M25.2%
ALTA VIEW HOSPITALUT57$130.9M-0.6%
AMEND #1 LAKEVIEW HOSPITALUT84$111.5M33.2%

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: $1.4M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$406K+210bp18mo
Cost to Collect4.5%2.5%$387K+200bp12mo
Denial Rate Reduction12.0%6.5%$383K+198bp12mo
A/R Days Reduction5200.0%3800.0%$235K+122bp9mo
Clean Claim Rate88.0%96.0%$12K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$406K
Cost to Collect
$387K
Denial Rate Reduction
$383K
A/R Days Reduction
$235K
Clean Claim Rate
$12K
Total EBITDA Uplift$1.4M
Current EBITDA$-1.1M
+ RCM Uplift+$1.4M
Pro Forma EBITDA$321K
Current Margin-5.7%
Pro Forma Margin1.7%
WC Released (1x)$742K

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$-1.7M$7.0M0.00x-100.0%
Base (11x exit)10.0x11.0x$-1.7M$7.1M0.00x-100.0%
Bull Case9.0x11.0x$-1.5M$11.3M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-1.5M$11.8M0.00x-100.0%
Bear Case11.0x10.0x$-1.9M$392K0.00x-100.0%
Bear (11x exit)11.0x11.0x$-1.9M$-175K0.00x-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 55.2% 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

  • 14 hospitals with 42-168 beds
  • Same-state prioritization (n=15)
  • Comp margins: P25=0.3% / P50=22.9% / P75=30.9%

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.