Corpus Intelligence IC Memo — ACCEL REHABILITATION HOSPITAL PLANO 2026-04-26 23:28 UTC
IC Memo — ACCEL REHABILITATION HOSPITAL PLANO
Investment Committee Memorandum | TX | 149 beds | Grade D | EBITDA uplift $1.1M
🛡️ Public data only — no PHI permitted on this instance.
INVESTMENT COMMITTEE MEMORANDUM  ·  CCN 673055

ACCEL REHABILITATION HOSPITAL PLANO

LOCATIONCOLLIN, TX·BEDS149·AS OFApril 26, 2026
D
INVESTABILITY
EBITDA BridgeData Room

1. Target Overview & Investment Thesis

ACCEL REHABILITATION HOSPITAL PLANO is a 149-bed community hospital in COLLIN, TX with $14.4M in net patient revenue and a 7.8% operating margin. The hospital serves a payer mix of 73.7% Medicare, 0.0% Medicaid, and 26.3% commercial.

Thesis: Turnaround. Our ML models identify $1.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 7.8% to 15.1% (+737bps).

Net Revenue HCRIS$14.4M
Current EBITDA COMPUTED$1.1M
Operating Margin COMPUTED7.8%
Occupancy HCRIS14.0%
Revenue / Bed COMPUTED$97K
Net-to-Gross HCRIS70.8%
Distress Probability MLnan%

2. Market Context & Competitive Position

583
TX Hospitals
-0.7%
State Median Margin
168
Comparable Hospitals

TX has 583 Medicare-certified hospitals with a median operating margin of -0.7%. The target's margin of 7.8% places it above the state median. Among 168 size-comparable peers (74-298 beds), the median margin is 2.6%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (74-298), prioritizing same-state peers. 168 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ACCEL REHABILITATION HOSPITAL (Target)TX149$14.4M7.8%
DELL CHILDRENS MEDICAL CENTERTX262$901.9M25.5%
DRISCOLL CHILDRENS HOSPITALTX215$694.3M29.4%
ROUND ROCK HOSPITALTX165$681.4M8.7%
HOUSTON METHODIST THE WOODLANDTX292$535.9M13.9%
METHODIST WEST HOUSTON HOSPITATX270$529.7M15.5%
HILLCREST BAPTIST MEDICAL CENTTX236$464.8M-6.7%
THE HEART HOSPITAL BAYLOR PLANTX109$464.6M25.7%
METHODIST RICHARDSON MEDICAL CTX247$449.2M14.6%

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: $1.1M (737bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$303K+210bp18mo
Cost to Collect4.5%2.5%$288K+200bp12mo
Denial Rate Reduction12.0%6.5%$286K+198bp12mo
A/R Days Reduction5200.0%3800.0%$175K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+7bp6mo

5. EBITDA Bridge

Net Collection Rate
$303K
Cost to Collect
$288K
Denial Rate Reduction
$286K
A/R Days Reduction
$175K
Clean Claim Rate
$10K
Total EBITDA Uplift$1.1M
Current EBITDA$1.1M
+ RCM Uplift+$1.1M
Pro Forma EBITDA$2.2M
Current Margin7.8%
Pro Forma Margin15.1%
WC Released (1x)$553K

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$18.0M10.45x59.9%
Base (11x exit)10.0x11.0x$1.7M$20.4M11.82x63.9%
Bull Case9.0x11.0x$1.6M$24.4M15.75x73.6%
Bull (12x exit)9.0x12.0x$1.6M$27.1M17.48x77.2%
Bear Case11.0x10.0x$1.9M$12.1M6.40x45.0%
Bear (11x exit)11.0x11.0x$1.9M$14.0M7.37x49.1%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 73.7% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
MediumLow occupancyAt 14.0%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case

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

  • 168 hospitals with 74-298 beds
  • Same-state prioritization (n=169)
  • Comp margins: P25=-8.6% / P50=2.6% / P75=14.0%

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.