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    USPH
    Earnings call· Jun 2026(Q2 FY26)

    U S PHYSICAL THERAPY INC /NV Q2 FY26 earnings call USPH

    Aug 6, 2026 Source

    Executive summary

    U.S. Physical Therapy Q2 FY26 — Strong Volumes and Hospital Affiliation Ramp-Up

    U.S. Physical Therapy delivered strong Q2 FY26 results driven by record visit volumes and net rates, alongside significant progress in its hospital affiliation strategy. While short-term costs related to front-loaded hiring and higher self-insured healthcare expenses impacted Q2 margins, management reaffirmed full-year adjusted EBITDA guidance, anticipating benefits from hospital integrations and efficiency initiatives in the second half of the year. The company is also actively pursuing M&A and digital opportunities for future growth.

    Highlights

    5
    • Visits per clinic per day reached an all-time high of 33.5 in Q2 FY26.

    • Net rate achieved a best-ever $107.59, up $2.26 from the prior year quarter.

    • Physical Therapy revenue grew 8.4% YoY, with same-store revenue up 3.5% for the quarter.

    • Industrial Injury Prevention (IIP) revenue increased 9.1% YoY, with comparable partnerships growing 3.6%.

    • Reaffirmed full-year 2026 adjusted EBITDA guidance of $102 million to $106 million.

    Concerns

    5
    • Self-insured healthcare costs were approximately $3.2 million higher YoY, with about 80% of this impact in Q2 FY26.

    • Front-loaded hiring of approximately 50 clinicians in advance of hospital affiliations pressured Q2 FY26 margins.

    • Adjusted Physical Therapy gross profit margin decreased to 19.9% in Q2 FY26 from 21.4% in Q2 FY25.

    • Adjusted operating results per share declined to $0.75 in Q2 FY26 from $0.81 in Q2 FY25.

    • GAAP earnings per share decreased to $0.25 in Q2 FY26 from $0.58 in Q2 FY25, impacted by earn-out and noncontrolling interest adjustments.

    Guidance & targets

    3
    CategoryTargetConfidence
    Adjusted EBITDA
    $102 million to $106 million
    high materiality
    High
    Medicare rate increase
    around 1.5%
    medium materiality
    Medium
    IPI factor resolution
    beginning of some more positive momentum
    medium materiality
    Low

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Physical Therapy
    Includes $5.6 million from initial hospital affiliation rollout. Adjusted gross profit margin pressured by higher employee medical costs and front-loaded hospital implementation costs.
    Same-store revenue growth: 3.5%Visits: 1,662,000Visits growth: 6.6%Average daily visits per clinic: 33.5Net rate: $107.59Net rate increase: $2.26 YoY
    $182M8.4%19.9%
    Industrial Injury Prevention (IIP)
    Margins were steady. Growth impacted by high prior-year comp and a lost auto manufacturer contract, but pipeline is strong and open positions are being filled, suggesting temporary softness.
    Comparable partnerships growth: 3.6%
    $32M9.1%20.4%

    Operational metrics

    37
    Total Revenue
    $214M8.5% increase YoY
    Q2 FY26
    Adjusted Salaries and Related Costs as % of Revenue
    57.5%compared to 56.4% in Q2 FY25
    Q2 FY26

    Increase largely attributable to higher-than-average medical costs.

    Adjusted Corporate Expense as % of Revenue
    8.4%compared to 8.7% in Q2 FY25
    Q2 FY26
    Interest Expense
    $3.2Mcompared to $2.4M in Q2 FY25
    Q2 FY26
    All-in Effective Interest Rate
    5.3%
    Q2 FY26

    Including all associated costs.

    Income Tax Rate
    29.6%
    Q2 FY26

    Year-to-date rate is approximately in line with full year 2026 expectations.

    Adjusted EBITDA
    $27.0Mcompared to $26.9M in Q2 FY25
    Q2 FY26
    Adjusted Operating Results
    $11.3Mcompared to $12.4M for Q2 FY25
    Q2 FY26
    Adjusted Operating Results per Share
    $0.75compared to $0.81 in Q2 FY25
    Q2 FY26
    Net Income Attributable to USPA Shareholders
    $9.9Mcompared to $12.4M in Q2 FY25
    Q2 FY26
    Loss on Change in Fair Value of Contingent Earn-out Considerations
    $992,000compared to a gain of $790,000 in Q2 FY25
    Q2 FY26

    Reflects improving underlying performance of impacted acquisitions, increasing the associated liability.

    Earnings per Share (GAAP)
    $0.25compared to $0.58 in Q2 FY25
    Q2 FY26

    Improving performance in partnerships with redeemable noncontrolling interest has a dilutive impact on EPS.

    Cash and Cash Equivalents
    $25Mcompared to $36M at end of FY25
    end of Q2 FY26
    Credit Facility Borrowings
    $221Mcompared to $162M at end of FY25
    end of Q2 FY26
    Revolver Availability
    $229Mcompared to $145M prior year
    end of Q2 FY26

    Reflecting impact of upsized $450M credit facility.

    Accordion Facility
    $125M
    current

    Provides sufficient liquidity to fund sizable future acquisitions.

    Shares Repurchased
    306,000
    Q2 FY26

    Under current $25M authorization, materially concluded repurchases.

    Total Consideration for Share Repurchases
    $19.2M
    Q2 FY26
    Average Share Price for Repurchases
    $62.80
    Q2 FY26
    Medicare Revenue per Visit Increase
    3.7%YoY
    Q2 FY26
    Commercial Payers Revenue per Visit Increase
    1.2%YoY
    Q2 FY26

    Was up 3.4% in Q1 FY26.

    Workers' Compensation Revenue per Visit Increase
    2.0%YoY
    Q2 FY26
    Workers' Comp Penetration
    ~10%holding steady
    Q2 FY26
    Workers' Comp Revenue per Visit
    $155.32
    Q2 FY26
    Self-insured healthcare costs difference
    $3.2MYoY
    YTD FY26

    Difference between current year and prior year, with 80% of the impact in Q2 FY26.

    Front-loaded hiring cost per clinician
    ~$100k+
    Q2 FY26

    Estimated cost per clinician for the 50 clinicians hired in advance, impacting Q2 expenses.

    Medicare rate increase (2026 guidance)
    1.75%
    FY26

    Expected increase in Medicare, 1.1% after accounting for Medicare Advantage plans.

    Expected revenue lift from Medicare increases
    $2.5M
    FY26
    Revenue per visit lift from Medicare increases
    $0.35
    FY26
    Hospital affiliation revenue
    $5.6M
    Q2 FY26

    From initial phases of hospital affiliation rollout.

    Metro year-over-year volume growth
    >100,000YoY
    current period

    Before support of NYU Langone affiliated partners.

    Metro average visits per day per clinic
    ~45
    current

    In New York market, expected to increase with NYU relationship.

    WelcomeWare rollout completion
    >50%
    current

    More than halfway through expected ramp.

    Hospital affiliations integrated
    31
    Q2 FY26

    Existing clinics integrated into hospital affiliations during the quarter.

    Hospital affiliations expected to integrate
    39
    Q3 FY26

    Remaining existing clinics expected to integrate during the third quarter.

    Workers' comp new agreements
    4-5
    H2 2026

    Expected to come online over the balance of 2026.

    Adjusted EBITDA contribution from hospital agreements (original guidance)
    $7.3M
    2027

    Original guidance for 2027, expected to be higher.

    Industry KPIs

    4
    MetricValueDetails
    Utilization trends33.5visits per clinic per day
    Same facility volumes3.5%%
    Payer mix supplemental payments3.5%-4%%
    Adjusted EPS EBITDA leverage guidance$102M-$106MUSD

    Deals & partnerships

    4
    NYU LangoneAffiliation for Metro clinicslong-term

    Transitioning all 60 Metro clinics, with approximately 50 clinicians hired in advance. Year-over-year volume growth at Metro significantly exceeds 100,000 visits.

    Gulf CoastHospital affiliation

    Expected to go forward by the end of Q3 FY26.

    Undisclosed12-clinic physical therapy practice$16.4M

    Acquisition completed subsequent to the end of Q2 FY26. Part of cumulative 2026 acquisitions totaling $38M purchase price and $27M annualized revenue.

    Undisclosed2 previously announced acquisitions

    Acquisitions announced in Q1 FY26, contributing to the year's M&A activity.

    Risks & headwinds

    4
    Higher self-insured healthcare costsQ2 FY26 and YTD FY26

    $3.2M difference YoY, 80% of impact in Q2 FY26

    Mitigation: Factored into guidance; expected to be influenced or offset by WelcomeWare rollout and strong performance from hospital-affiliated clinics.

    Front-loaded hiring costs for hospital affiliationsQ2 FY26

    Approximately 50 clinicians hired in advance, costing ~$100k+ per person

    Mitigation: Costs will be picked up and effectively supplemented by hospital partners (e.g., NYU) once clinics are fully rolled into the arrangements.

    Slower pace of hospital system integrationsOngoing

    Hospital systems move slower than USPH

    Mitigation: Company focuses on building relationships and leveraging the long-term positive impact of these affiliations, which can accelerate cash flow without high acquisition costs.

    Softness in Industrial Injury Prevention (IIP) organic growthQ2 FY26

    Comparable partnerships growth of 3.6% in Q2 FY26 (compared to 18% organic growth in Q2 FY25)

    Mitigation: Due to high prior-year comp and a lost auto manufacturer contract (replaced by Nissan and a large Texas grocery chain). Open positions in one IIP business are being filled, and the pipeline remains strong, suggesting temporary impact.

    What to watch in Q3 FY26

    5

    Margin lift from WelcomeWare rollout

    H2 FY26
    CurrentMore than halfway through expected ramp
    TargetContinued ramp and headcount takeouts

    Why it matters

    This is a key efficiency initiative expected to offset cost headwinds and improve overall profitability.

    With continued WelcomeWare rollout and expected takeouts there, and strong performance from our hospital-affiliated clinics, we expect that we can influence or offset some of these headwinds between now and year-end.

    Q&A highlights

    7

    What specific initiatives will drive margin lift in the back half of the year, and what is the timing of associated costs and benefits for Q3 and Q4?

    Management expects margin lift from the continued rollout of WelcomeWare, which is over halfway complete, and the full integration of hospital facilities. The 39 remaining clinics are expected to integrate in Q3, and the costs of the 50 front-loaded hires will be picked up by NYU Langone once clinics are rolled in.

    With continued WelcomeWare rollout and expected takeouts there, and strong performance from our hospital-affiliated clinics, we expect that we can influence or offset some of these headwinds between now and year-end.

    asked by Benjamin Rossi · answered by Christopher Reading

    3 min read6 chapters

    Detailed Narrative

    01

    Hospital Affiliation Strategy and Integration Progress

    U.S. Physical Therapy is heavily concentrating on hospital affiliation arrangements, with the transition of its Metro clinics into the NYU Langone affiliation progressing well. By the end of Q3 FY26, all 60 Metro clinics will have transitioned, benefiting from approximately 50 clinicians hired in advance. This strategy is expected to drive significant growth, with Metro's year-over-year volume growth already exceeding 100,000 visits before full NYU Langone support. The Gulf Coast partnership is also expected to go forward by the end of Q3 FY26, further expanding the model.

    02

    Record Volumes and Net Rate Performance

    The company achieved an all-time high in visits per clinic per day at 33.5 in Q2 FY26, marking 24 consecutive months of record volumes. The net rate also reached a best-ever $107.59, up $2.26 from the prior year, with solid trends across commercial, Medicare, and workers' compensation payers. This strong performance is expected to receive additional lift as hospital clinics are fully onboarded, contributing to positive momentum into 2027.

    03

    Cost Pressures and Mitigation Efforts

    Q2 FY26 margins were pressured by two main factors: a $3.2 million year-over-year increase in self-insured healthcare costs due to significant claims (80% of which impacted Q2), and the front-loaded hiring of clinicians for hospital affiliations. Management expects to offset these headwinds through the continued rollout of the WelcomeWare initiative, which virtualizes front-desk functions, and the full integration of hospital-affiliated clinics, where licensed staff costs are reimbursed by hospital partners.

    04

    Industrial Injury Prevention (IIP) Segment Update

    The IIP business reported 9.1% revenue growth year-over-year and a steady margin slightly above 20%. Comparable partnerships grew 3.6%. The segment experienced some softness due to a high prior-year comparable (18% organic growth in Q2 FY25) and the loss of one auto manufacturer contract, which has since been replaced by new contracts with Nissan Motors and a large Texas grocery chain. Open positions in one IIP business also temporarily impacted revenue execution, but these are being filled, and the pipeline remains strong.

    05

    M&A and Development Pipeline Expansion

    U.S. Physical Therapy recently acquired a 12-clinic physical therapy practice for $16.4 million, generating $12 million in annual revenue and 112,000 annual visits. This acquisition, combined with two earlier Q1 FY26 deals, brings cumulative 2026 acquisition purchase price to $38 million with $27 million in annualized revenue. The pipeline for hospital affiliations continues to grow, with expectations for further relationships like NYU Langone to meaningfully impact the 2027 outlook. The company also noted that hospital partnerships allow for accretive acquisitions of high-volume, lower-profit practices that would not typically be targets.

    06

    Financial System Upgrades and Digital Initiatives

    The company is upgrading its finance and HR systems, with an expected go-live at the beginning of 2027, aiming to improve efficiency and position for future growth. Additionally, U.S. Physical Therapy has hired a senior leader to explore digital and hybrid opportunities for 2027, focusing on building a foundation to accelerate growth in the coming years. This includes leveraging projected Medicare rate increases and continued commercial rate lift.

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