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    EHC
    Earnings call· Mar 2026(Q1 FY26)

    Encompass Health Q1 FY26 earnings call EHC

    May 1, 2026 Source

    Executive summary

    Encompass Health Q1 FY26 — Strong Performance and Raised Guidance

    Encompass Health reported a strong Q1 FY26, driven by robust revenue and adjusted EBITDA growth, leading to raised full-year guidance. The company demonstrated significant improvements in clinical staff retention and reduced premium labor costs. While facing challenges from unit closures, occupancy constraints, and evolving Medicare Advantage dynamics, management is actively addressing capacity needs and regulatory changes, maintaining a positive outlook on the underserved demand for inpatient rehabilitation services.

    Highlights

    5
    • Revenue increased 9% to $1.59 billion in Q1 FY26.

    • Adjusted EBITDA increased 11.2% to $348.8 million in Q1 FY26.

    • Annualized RN turnover was 17.8% in Q1 FY26, the lowest since at least 2012, down from 20.2% in FY25.

    • Premium labor spend declined 9.4% compared to Q1 2025.

    • Raised 2026 guidance for net operating revenue, adjusted EBITDA, and adjusted EPS.

    Concerns

    4
    • Bad debt expense increased 20 basis points to 2.2% in Q1 FY26, primarily due to writing off claims from 2013.

    • Unit closures impacted total and same-store discharge growth by approximately 85 basis points in Q1 FY26.

    • Occupancy levels became a constraint in certain markets, with approximately 35% of hospitals having occupancy in excess of 90%.

    • Medicare Advantage (MA) trends continue to be a "struggle" with MA penetration receding in 31% of home counties.

    Guidance & targets

    12
    CategoryTargetConfidence
    Net operating revenue
    $6.375 billion to $6.470 billion
    high materiality
    High
    Adjusted EBITDA
    $1.35 billion to $1.38 billion
    high materiality
    High
    Adjusted earnings per share
    $5.89 to $6.11
    high materiality
    High
    Net preopening and ramp-up costs
    $18 million to $22 million
    medium materiality
    High
    Medicare IRF pricing increase
    2.4%
    medium materiality
    Medium
    New hospitals opening
    7 hospitals (340 beds)
    medium materiality
    High
    Bed additions to existing hospitals
    100 to 150 beds
    medium materiality
    High
    Small format hospitals opening
    At least one
    medium materiality
    High
    Net provider tax impact on EBITDA
    Roughly flat with last year ($21 million)
    medium materiality
    High
    Adjusted free cash flow
    Roughly $818 million
    medium materiality
    High
    Growth CapEx
    $725 million
    medium materiality
    High
    Bed expansions
    150 to 200 beds
    medium materiality
    High

    Operational metrics

    35
    Revenue
    $1.59 billionincreased 9%
    Q1 FY26
    Adjusted EBITDA
    $348.8 millionincreased 11.2%
    Q1 FY26
    Discharge growth
    4.3%
    Q1 FY26

    Comprised of 1.6% same-store discharge growth.

    Net revenue per discharge growth
    3.7%
    Q1 FY26

    Benefited from patient mix and a favorable year-over-year comparison in the annual Medicare SSI adjustment.

    Bad debt expense
    2.2%increased 20 bps
    Q1 FY26

    Primarily as a result of writing off claims from 2013 associated with the legacy audit appeal.

    Unit closures impact on discharge growth
    85 basis points
    Q1 FY26

    Impacted total and same-store discharge growth. No impact on EBITDA.

    Annualized RN turnover
    17.8%down from 20.2% in FY25
    Q1 FY26
    Annualized therapist turnover
    6.4%down from 7.8% last year
    Q1 FY26
    Premium labor spend
    9.4% declinecompared to Q1 2025
    Q1 FY26
    Premium labor costs
    $25.9 milliondown $2.7 million from Q1 2025
    Q1 FY26
    Contract labor FTEs as percent of total FTEs
    1.2%down 10 bps from Q1 2025
    Q1 FY26
    Average occupancy
    78.7%flat with Q1 2025
    Q1 FY26

    Reflective of strong growth and underlying demand.

    Hospitals with occupancy exceeding 90%
    35%
    Q1 FY26

    Occupancy has become a constraint in certain markets.

    Private beds as percent of total beds
    58%compared to 41% at year-end 2020
    Q1 FY26

    Efforts to convert semi-private rooms to private rooms.

    ABILITY patient mix
    Approximately 11%
    Q1 FY26

    Proxy for severity of flu and respiratory season.

    ABILITY volume growth
    70 basis points
    Q1 FY26

    Reflects a relatively light flu and respiratory season.

    MA penetration nationwide
    Approximately 52%peaked at
    current

    Now receding slightly.

    Home counties with year-over-year MA penetration decline
    31%
    year ended March
    Internal occupancy threshold for expansion
    70% to 75%lowered from 80% to 85%
    current

    To better time capacity additions as the process can take longer.

    Net provider tax EBITDA impact
    $4.2 million
    Q1 FY26

    Q1 impact was larger than anticipated, but full-year expected to be flat with last year ($21 million).

    Share repurchases
    $71.6 million
    Q1 FY26
    Cash dividend
    $0.19
    Q1 FY26

    Another $0.19 per share dividend declared and paid in April.

    Net leverage
    1.9x
    Q1 FY26
    Funded debt
    $2.575 billion
    Q1 FY26
    Cash available for investment
    $858 million
    FY26 estimate
    Dividend
    $77 million
    FY26 estimate

    Assumes dividend held constant.

    Cash available after CapEx and dividend
    $56 million
    FY26 estimate

    After midpoint of growth CapEx ($725M) and dividend ($77M).

    Incremental capacity for share buyback
    $212 million
    current
    Remaining buyback capacity
    At least $140 million
    after Q1 FY26
    Average length of stay
    Around 12 daysdown from 14 days historically
    current

    Not actively trying to reduce further to maintain quality metrics.

    Stroke as percent of MA volume
    Almost 36%
    Q1 FY26

    Higher acuity concentration within MA patients.

    Average reimbursement gap between MA and FFS
    1%
    Q1 FY26

    Due to higher acuity of MA patients.

    Medicare beneficiaries by 2030
    70 million
    2030

    Projected.

    Non-MA Medicare beneficiaries by 2030
    35 million
    2030

    Represents a large total addressable market for fee-for-service.

    Total discharges
    266,000
    last 12-month basis

    Industry KPIs

    4
    MetricValueDetails
    Utilization trends78.7%%
    Same facility volumes1.6%%
    Payer mix supplemental payments$4.2 millionUSD
    Adjusted EPS EBITDA leverage guidance$1.35 billion to $1.38 billionUSD

    Deals & partnerships

    3
    PiedmontDevelopment of a new hospital

    Loganville, Georgia Hospital will open as part of the partnership agreement.

    VariousClosure of IRF and SNF units

    Closed 3 IRF units hosted within acute care hospitals and one SNF unit hosted within a freestanding hospital since the end of Q2 2025. These closures impacted total and same-store discharge growth by approximately 85 basis points.

    Acute care hospital JV partnerClosure of 18-bed unit

    Closure of an 18-bed unit hosted within a JV partner's acute care hospital in Evansville, Indiana. The company is adding 40 beds to its existing freestanding hospital in this market to support consolidation and future growth, expected to be operational in late 2026.

    Risks & headwinds

    4
    Regulatory developments2026

    Implementation of TEAM (January 1), expansion of RCD into Texas (March 1) and California (today).

    Mitigation: Extensive preparation and proactive refinements of operations. Active engagement in feedback to CMS.

    Bad debt expense increaseQ1 FY26

    Increased 20 basis points to 2.2% in Q1 FY26.

    Mitigation: Primarily due to writing off claims from 2013 associated with a legacy audit appeal, implying a historical cleanup rather than ongoing operational issue.

    Occupancy constraintsNear-term

    Approximately 35% of hospitals had occupancy in excess of 90% in Q1 FY26, with an average of 95% for that cohort.

    Mitigation: Lowering internal threshold for initiating expansion projects to 70-75% occupancy. Evaluating larger footprint hospitals and small-format hospitals. Developing enhanced market analysis tool with Palantir for proactive real estate strategy.

    Medicare Advantage (MA) trendsOngoing

    MA penetration appears to have peaked at approximately 52% nationwide and is receding slightly, with 31% of home counties experiencing a year-over-year decline in MA penetration.

    Mitigation: Implementing an 'admit and appeal' strategy in 9 hospitals for initially denied MA claims, showing early positive results. Focusing on the large and growing fee-for-service Medicare population as an underserved market.

    What to watch in Q2 FY26

    5

    MA 'Admit and Appeal' Strategy Efficacy

    6-8 months for sample size, 12-18 months for full clarity
    CurrentEarly positive results in 9 hospitals, first overturn at MAXIMUS level.
    TargetClearer success rate at ALJ level.

    Why it matters

    Could mitigate MA utilization management headwinds and unlock significant volume for appropriate referrals.

    It is ways to really to form an educated opinion about this. But in the 9 markets that we are piloting this, we have seen some nice improvement in the approval rate of claims that we submit for authorization. So we're encouraged by what we're seeing. We have a number of cases that are pending and an ALJ hearing. And we'll wait until we have several of the decisions around those before we make a decision on when and if to scale this up further.

    Q&A highlights

    8

    What was the organic volume/discharge growth excluding the impact of unit closures, and how will this trend for the rest of 2026?

    Unit closures impacted total and same-store discharge growth by approximately 85 basis points. This impact is expected to diminish throughout the year as volume is consolidated into other proximate hospitals and bed additions are made. There was no impact on EBITDA from these closures.

    As I mentioned in my comments, the impact of the closures was approximately 85 basis points, and that would be the same for both total and same store.

    asked by Ann Hynes · answered by Douglas Coltharp

    2 min read5 chapters

    Detailed Narrative

    01

    Clinical Staffing and Retention Improvements

    Encompass Health reported significant improvements in clinical staff retention, achieving its lowest annualized RN turnover rate since at least 2012 at 17.8% in Q1 FY26, down from 20.2% in FY25. Annualized therapist turnover also decreased to 6.4% from 7.8% last year. These positive trends are attributed to professional growth and development programs, such as clinical ladders, with 35% of the nursing staff now participating. The company's centralized talent acquisition team and local hospital focus on retention have contributed to a 9.4% decline in premium labor spend compared to Q1 2025.

    02

    Capacity Expansion and Occupancy Management

    The company is actively investing in capacity to meet strong demand for inpatient rehabilitation services. In Q1, a new 49-bed hospital was opened, and 44 beds were added to existing facilities. Plans for the remainder of 2026 include opening 7 more hospitals (totaling 340 beds) and adding an incremental 100 to 150 beds to existing hospitals. With Q1 average occupancy at 78.7% and 35% of hospitals exceeding 90% occupancy, management has lowered its internal threshold for initiating expansion projects to 70-75% to proactively address constraints. The development of small-format hospitals, with at least one expected in 2027, will further complement existing de novo and bed expansion strategies.

    03

    Medicare Advantage (MA) Trends and Strategy

    Medicare Advantage penetration appears to have peaked nationwide at approximately 52% and is now slightly receding, impacting 31% of Encompass Health's home counties. While MA patients tend to be of higher acuity, the company is implementing an "admit and appeal" strategy in 9 hospitals for initially denied MA claims, showing early positive results in approval rates. Management believes that the large and growing population of Medicare fee-for-service patients, projected to reach 35 million non-MA beneficiaries by 2030, represents a significant underserved market opportunity.

    04

    Regulatory Environment and Proposed Rule

    Encompass Health is navigating a busy regulatory landscape, including the implementation of TEAM on January 1 and the expansion of RCD into Texas and California. The 2027 IRF proposed rule, released on April 2, includes a net market basket update of 2.4%, which is estimated to result in a 2.4% pricing increase for Medicare patients beginning October 1, 2026. The company plans to provide comments on the proposed rule and remains actively engaged in discussions with policymakers to ensure understanding of the value proposition of inpatient rehabilitation.

    05

    Capital Allocation and Free Cash Flow Utilization

    Q1 adjusted free cash flow was $194 million, with the primary use continuing to be capacity expansions. The company repurchased 708,000 shares of common stock for $71.6 million and paid a $0.19 per share cash dividend. Net leverage stood at 1.9x at quarter-end. For FY26, after accounting for growth CapEx of $725 million and dividends of $77 million, approximately $56 million in cash is expected to be available for other uses, with additional capacity for share buybacks if leverage is increased up to 2x, suggesting at least $140 million remaining for buybacks after Q1.

    AI-generated summary of the company’s earnings call. Not investment advice.