Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 04:07 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | WV | 60 beds | Grade C | EBITDA uplift $1.8M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 513026 | MERCER, WV | 60 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 60-bed suburban community hospital in MERCER, WV with $23.9M in net patient revenue and a 23.8% operating margin. The hospital serves a payer mix of 69.8% Medicare, 0.7% Medicaid, and 29.5% commercial.

Thesis: Turnaround. Our ML models identify $1.8M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 23.8% to 31.2% (+736bps).

Net Revenue HCRIS$23.9M
Current EBITDA COMPUTED$5.7M
Operating Margin COMPUTED23.8%
Occupancy HCRIS65.3%
Revenue / Bed COMPUTED$398K
Net-to-Gross HCRIS73.0%
Distress Probability ML51.4%

2. Market Context & Competitive Position

62
WV Hospitals
-0.3%
State Median Margin
20
Comparable Hospitals

WV has 62 Medicare-certified hospitals with a median operating margin of -0.3%. The target's margin of 23.8% places it above the state median. Among 20 size-comparable peers (30-120 beds), the median margin is 4.3%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (30-120), prioritizing same-state peers. 20 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)WV60$23.9M23.8%
PRINCETON COMMUNITY HOSPITALWV115$290.2M12.8%
REYNOLDS MEMORIAL HOSPITALWV94$123.6M3.8%
BECKLEY ARHWV72$109.2M-37.8%
DAVIS MEMORIAL HOSPITALWV90$100.9M-20.4%
ST FRANCIS HOSPITALWV40$58.5M30.5%
GREENBRIER VALLEY MEDICAL CENTWV58$50.8M4.3%
ENCOMPASS HEALTH REHABILITATIOWV96$47.0M15.6%
PLEASANT VALLEY HOSPITALWV49$39.9M-48.1%

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: $1.8M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$501K+210bp18mo
Cost to Collect4.5%2.5%$477K+200bp12mo
Denial Rate Reduction12.0%6.5%$472K+198bp12mo
A/R Days Reduction5200.0%3800.0%$290K+122bp9mo
Clean Claim Rate88.0%96.0%$15K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$501K
Cost to Collect
$477K
Denial Rate Reduction
$472K
A/R Days Reduction
$290K
Clean Claim Rate
$15K
Total EBITDA Uplift$1.8M
Current EBITDA$5.7M
+ RCM Uplift+$1.8M
Pro Forma EBITDA$7.4M
Current Margin23.8%
Pro Forma Margin31.2%
WC Released (1x)$915K

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$8.7M$55.1M6.30x44.5%
Base (11x exit)10.0x11.0x$8.7M$63.4M7.25x48.6%
Bull Case9.0x11.0x$7.9M$72.0M9.15x55.7%
Bull (12x exit)9.0x12.0x$7.9M$80.9M10.28x59.4%
Bear Case11.0x10.0x$9.6M$43.4M4.52x35.2%
Bear (11x exit)11.0x11.0x$9.6M$50.9M5.29x39.6%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 69.8% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
HighElevated distress probabilityModel estimates 51.4% 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

  • 20 hospitals with 30-120 beds
  • Same-state prioritization (n=21)
  • Comp margins: P25=-14.0% / P50=4.3% / P75=12.5%

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.