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Encompass Health reports results for first quarter 2026

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Encompass Health (NYSE: EHC) reported Q1 2026 results: net operating revenue $1,586.6M, up 9.0%; Adjusted EBITDA $348.8M, up 11.2%; and income from continuing operations per diluted share $1.77, up 19.6%.

The company opened a new 49-bed hospital in Irmo, SC; added 44 beds at existing sites; and plans to open eight hospitals (389 beds) and add ~175 beds in 2026. Full-year guidance was modestly raised for revenue, Adjusted EBITDA, and adjusted EPS.

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AI-generated analysis. Not financial advice.

Positive

  • Adjusted EBITDA +11.2% to $348.8M in Q1 2026
  • Income per diluted share +19.6% to $1.77 in Q1 2026
  • Planned openings: 8 hospitals adding 389 beds in 2026

Negative

  • Adjusted free cash flow down 12.9% to $193.8M in Q1 2026

News Market Reaction – EHC

+7.48%
26 alerts
+7.48% News Effect
+11.1% Peak in 23 hr 53 min
+$756M Valuation Impact
$10.87B Market Cap
0.9x Rel. Volume

On the day this news was published, EHC gained 7.48%, reflecting a notable positive market reaction. Argus tracked a peak move of +11.1% during that session. Our momentum scanner triggered 26 alerts that day, indicating elevated trading interest and price volatility. This price movement added approximately $756M to the company's valuation, bringing the market cap to $10.87B at that time.

Data tracked by StockTitan Argus on the day of publication.

Key Figures

Q1 2026 net operating revenue: $1,586.6M Income per diluted share: $1.77 Adjusted EPS: $1.60 +5 more
8 metrics
Q1 2026 net operating revenue $1,586.6M vs. $1,455.4M in Q1 2025; 9.0% growth
Income per diluted share $1.77 Q1 2026 from continuing operations vs. $1.48 in Q1 2025
Adjusted EPS $1.60 Q1 2026 vs. $1.37 in Q1 2025; 16.8% growth
Adjusted EBITDA $348.8M Q1 2026 vs. $313.6M in Q1 2025; 11.2% growth
Cash from operating activities $313.1M Q1 2026 vs. $288.6M in Q1 2025; 8.5% growth
Adjusted free cash flow $193.8M Q1 2026 vs. $222.4M in Q1 2025; (12.9%) change
Discharges 67,763 Q1 2026 vs. 64,985 in Q1 2025; 4.3% growth
2026 net revenue guidance $6,375–$6,470M Updated from $6,365–$6,465M full-year 2026 guidance

Market Reality Check

Price: $104.91 Vol: Volume 2,098,541 is 2.17x...
high vol
$104.91 Last Close
Volume Volume 2,098,541 is 2.17x the 20-day average of 969,199, showing elevated interest into the earnings/guidance update. high
Technical Price at $100.00 is trading below the 200-day MA $111.52, despite solid Q1 results and raised 2026 guidance.

Peers on Argus

EHC is up 0.9% on strong Q1 earnings and raised guidance. Several peers in Medic...

EHC is up 0.9% on strong Q1 earnings and raised guidance. Several peers in Medical Care Facilities are also positive (e.g., UHS +4.97%, THC +2.37%, DVA +2.47%), but no broad sector momentum signal was flagged.

Common Catalyst Multiple peers (ENSG, THC) reported earnings or guidance updates, pointing to an earnings-driven theme across the facilities space.

Previous Earnings Reports

5 past events · Latest: Feb 05 (Positive)
Same Type Pattern 5 events
Date Event Sentiment Move Catalyst
Feb 05 Q4 2025 earnings Positive +5.9% Strong Q4 2025 results and initial 2026 guidance with revenue and EPS growth.
Oct 29 Q3 2025 earnings Positive -7.0% Q3 2025 revenue, EPS and EBITDA growth with a full-year 2025 guidance raise.
Aug 04 Q2 2025 earnings Positive +4.0% Q2 2025 revenue, EPS and EBITDA growth plus higher 2025 guidance and expansion.
Apr 24 Q1 2025 earnings Positive +11.8% Q1 2025 revenue, EPS and cash flow growth with a guidance increase.
Apr 09 Earnings call timing Neutral -1.0% Administrative change to the timing of the Q1 2025 earnings call.
Pattern Detected

Earnings reports with revenue/EPS growth and guidance raises often see positive reactions, though there was at least one notable negative divergence.

Recent Company History

Over the past year, Encompass Health has repeatedly posted strong earnings with consistent growth in net operating revenue, adjusted EPS, and Adjusted EBITDA, often coupled with capacity expansion and guidance increases. Q2, Q3, and Q4 2025 all highlighted double-digit earnings growth, while Q1 2025 featured robust revenue and cash flow gains plus a guidance raise. Today’s Q1 2026 update, with higher guidance and continued bed additions, extends this pattern of earnings-driven growth.

Historical Comparison

+2.7% avg move · Past earnings releases for EHC have averaged a 2.72% move, often positive when revenue and EPS growt...
earnings
+2.7%
Average Historical Move earnings

Past earnings releases for EHC have averaged a 2.72% move, often positive when revenue and EPS growth were paired with guidance hikes. Today’s 0.9% gain sits below that typical reaction, suggesting a more measured response despite raised 2026 guidance.

EHC’s earnings history shows a steady pattern: recurring double-digit growth in adjusted EPS and EBITDA, ongoing hospital and bed additions, and multiple guidance raises from 2025 into 2026, reinforcing a multi-quarter growth trajectory.

Market Pulse Summary

The stock moved +7.5% in the session following this news. A strong positive reaction aligns with EHC...
Analysis

The stock moved +7.5% in the session following this news. A strong positive reaction aligns with EHC’s history of earnings-driven moves, where revenue, EPS and EBITDA growth plus guidance hikes often drew buying interest. However, prior quarters such as Q3 2025 showed that even positive reports could face selling. Elevated insider net selling and the stock’s position below its 200-day MA may temper how sustainable any sharp upside proves.

Key Terms

net operating revenue, income from continuing operations attributable to encompass health per diluted share, adjusted ebitda, adjusted earnings per share
4 terms
net operating revenue financial
"Net operating revenue | $ 1,586.6 | | $ 1,455.4 |"
Net operating revenue is the money a company earns from its regular business activities after subtracting sales-related adjustments like returns, discounts and allowances, and excluding one-time or non-core gains. Think of it like a store’s cash register total after refunds and coupons but before paying costs — it shows the true strength of day-to-day sales and helps investors judge whether the core business is growing or weakening.
income from continuing operations attributable to encompass health per diluted share financial
"Income from continuing operations attributable to Encompass Health per diluted share | 1.77 |"
Income from continuing operations attributable to [the company] per diluted share measures the profit generated by a company’s ongoing business activities, after allocating amounts to noncontrolling interests, expressed on a per-share basis that assumes all potential shares (like options or convertible securities) are issued. It matters to investors because it isolates recurring earnings power and shows how those earnings would be shared among a larger pool of possible shareholders, giving a clearer view of sustainable profit per share—like slicing a pie assuming every promised extra guest receives a slice.
adjusted ebitda financial
"Adjusted EBITDA | 348.8 | | 313.6 | | 35.2 | | 11.2 %"
Adjusted EBITDA is a way companies measure how much money they make from their core operations, like running a business, by removing certain costs or income that aren’t part of regular business activities. It helps investors see how well a company is doing without distractions from unusual expenses or gains, making it easier to compare companies or track performance over time.
adjusted earnings per share financial
"Adjusted earnings per share | 1.60 | | 1.37 | | 0.23 |"
Adjusted Earnings Per Share shows how much profit a company makes for each share of stock, but it removes unusual or one-time items like big expenses or gains. This helps investors see the company's true ongoing performance, making it easier to compare how well different companies are doing over time.

AI-generated analysis. Not financial advice.

Increases full-year guidance

BIRMINGHAM, Ala., April 30, 2026 /PRNewswire/ -- Encompass Health Corporation (NYSE: EHC), the largest owner and operator of inpatient rehabilitation hospitals in the United States, today reported its results of operations for the first quarter ended March 31, 2026.

Summary results






Growth


Q1 2026


Q1 2025


Dollars


Percent


(In Millions, Except Per Share Data)

Net operating revenue

$     1,586.6


$     1,455.4


$    131.2


9.0 %

Income from continuing operations attributable to
     Encompass Health per diluted share

1.77


1.48


0.29


19.6 %

Adjusted earnings per share

1.60


1.37


0.23


16.8 %

Cash flows provided by operating activities

313.1


288.6


24.5


8.5 %

Adjusted EBITDA

348.8


313.6


35.2


11.2 %

Adjusted free cash flow

193.8


222.4


(28.6)


(12.9) %









(Actual Amounts)








Discharges

67,763


64,985




4.3 %

   Same-store discharge growth







1.6 %

Net patient revenue per discharge

$      22,633


$      21,816




3.7 %

See attached supplemental information for calculations of non-GAAP measures and reconciliations to their most comparable GAAP measure.

"We are very pleased with our start to 2026 as first quarter revenue increased 9.0% and Adjusted EBITDA grew 11.2%," said Mark Tarr, President and Chief Executive Officer. "During the quarter, we continued to expand our capacity to treat patients in need of inpatient rehabilitation services, opening a new 49-bed hospital in Irmo, South Carolina, and adding 44 beds across existing facilities. For the full-year 2026, we expect to open eight hospitals with a total of 389 beds and add approximately 175 beds to existing hospitals. Our value proposition and operating strategy continue to be validated and we remain highly optimistic about the long-term prospects of our business."

2026 Guidance 

The Company increased its full-year guidance as follows: 


Full-Year 2026 Guidance


Previous Guidance


Updated Guidance


(In Millions, Except Per Share Data)

Net operating revenue

$6,365 to $6,465


$6,375 to $6,470

Adjusted EBITDA

$1,340 to $1,380


$1,350 to $1,380

Adjusted earnings per share from continuing operations
     attributable to Encompass Health

$5.81 to $6.10


$5.89 to $6.11

For considerations regarding the Company's 2026 guidance, see the supplemental information posted on the Company's website at http://investor.encompasshealth.com. See also the "Other information" section below for an explanation of why the Company does not provide guidance for comparable GAAP measures for Adjusted EBITDA and adjusted earnings per share.

Earnings conference call and webcast

The Company will host an investor conference call at 10:00 a.m. Eastern Time on Friday, May 1, 2026 to discuss its results for the first quarter of 2026. For reference during the call, the Company will post certain supplemental information at http://investor.encompasshealth.com.

The conference call may be accessed by dialing 800 267-6316 and giving the conference ID EHCQ126. International callers should dial 203 518-9783 and give the same conference ID. Please call approximately ten minutes before the start of the call to ensure you are connected. The conference call will also be webcast live and will be available for on-line replay at http://investor.encompasshealth.com by clicking on an available link.

About Encompass Health

Encompass Health (NYSE: EHC) is the largest owner and operator of inpatient rehabilitation hospitals in the United States. With a national footprint that includes 174 hospitals in 39 states and Puerto Rico, the Company provides high-quality, compassionate rehabilitative care for patients recovering from a major injury or illness, using advanced technology and innovative treatments to maximize recovery. Encompass Health is recognized as America's Most Awarded Leader in Inpatient Rehabilitation by Newsweek and Statista and is ranked among Fortune's World's Most Admired Companies™1 and Forbes' America's Best Companies. For more information, visit encompasshealth.com, or follow us on our newsroom, X, Instagram and Facebook.







1

From Fortune. © 2026 Fortune Media IP Limited. All rights reserved. Fortune® is a registered trademark and Fortune World's Most Admired Companies™ is trademark of Fortune Media IP Limited and are used under license. Fortune and Fortune Media IP Limited are not affiliated with, and do not endorse products or services of, Encompass Health.

Other information

The information in this press release is summarized and should be read in conjunction with the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the "March 2026 Form 10-Q"), when filed, as well as the Company's Current Report on Form 8-K filed on April 30, 2026 (the "Q1 Earnings Form 8-K"), to which this press release is attached as Exhibit 99.1. In addition, the Company will post supplemental information today on its website at http://investor.encompasshealth.com for reference during its May 1, 2026 earnings call.

The financial data contained in the press release and supplemental information include non-GAAP financial measures, including the Company's adjusted earnings per share, leverage ratio, Adjusted EBITDA, and adjusted free cash flow. Reconciliations to their most comparable GAAP measure, except with regard to non-GAAP guidance, are included below or in the Q1 Earnings Form 8-K. Readers are encouraged to review the "Note Regarding Presentation of Non-GAAP Financial Measures" included in the Q1 Earnings Form 8-K which provides further explanation and disclosure regarding the Company's use of these non-GAAP financial measures.

Excluding net operating revenues, the Company does not provide guidance on a GAAP basis because it is unable to predict, with reasonable certainty, the future impact of items that are deemed to be outside the control of the Company or otherwise not indicative of its ongoing operating performance. Such items include government, class action, and related settlements; professional fees—accounting, tax, and legal; mark-to-market adjustments for stock appreciation rights; gains or losses related to hedging instruments; loss on early extinguishment of debt; adjustments to its income tax provision (such as valuation allowance adjustments and settlements of income tax claims); items related to corporate and facility restructurings; and certain other items the Company believes to be not indicative of its ongoing operations. These items cannot be reasonably predicted and will depend on several factors, including industry and market conditions, and could be material to the Company's results computed in accordance with GAAP.

However, the following reasonably estimable GAAP measures for 2026 would be included in a reconciliation for Adjusted EBITDA if the other reconciling GAAP measures could be reasonably predicted:

  • Interest expense and amortization of debt discounts and fees - approximately $125 million
  • Amortization of debt-related items - approximately $10 million

The Q1 Earnings Form 8-K and, when filed, the March 2026 Form 10-Q can be found on the Company's website at http://investor.encompasshealth.com and the SEC's website at www.sec.gov.

Encompass Health Corporation and Subsidiaries

Condensed Consolidated Statements of Operations

(Unaudited)



Three Months Ended March 31,


2026


2025


(In Millions, Except Per Share Data)

Net operating revenues

$           1,586.6


$           1,455.4

Operating expenses:




Salaries and benefits

818.1


762.3

Other operating expenses

241.9


217.5

Occupancy costs

15.2


14.9

Supplies

64.3


62.2

General and administrative expenses

58.2


52.3

Depreciation and amortization

87.3


79.2

Total operating expenses

1,285.0


1,188.4

Loss on early extinguishment of debt

0.2


Interest expense and amortization of debt discounts and fees

31.8


31.8

Other income

(18.7)


(2.5)

Equity in net income of nonconsolidated affiliates

(0.4)


(0.9)

Income from continuing operations before income tax expense

288.7


238.6

Provision for income tax expense

56.4


41.6

Income from continuing operations

232.3


197.0

Income (loss) from discontinued operations, net of tax

15.9


(0.5)

Net income

248.2


196.5

Less: Net income attributable to noncontrolling interests

(53.7)


(45.0)

Net income attributable to Encompass Health

$              194.5


$              151.5





Weighted average common shares outstanding:




Basic

99.2


100.5

Diluted

100.6


102.1

Earnings per common share:




Basic earnings per share attributable to Encompass Health
     common shareholders:




Continuing operations

$                1.80


$                1.50

Discontinued operations

0.16


Net income

$                1.96


$                1.50

Diluted earnings per share attributable to Encompass Health
     common shareholders:




Continuing operations

$                1.77


$                1.48

Discontinued operations

0.16


Net income

$                1.93


$                1.48





Amounts attributable to Encompass Health common
     shareholders:




Income from continuing operations

$              178.6


$              152.0

Income (loss) from discontinued operations, net of tax

15.9


(0.5)

Net income attributable to Encompass Health

$              194.5


$              151.5

 

Encompass Health Corporation and Subsidiaries

Condensed Consolidated Balance Sheets

(Unaudited)



March 31,
2026


December 31,
2025


(In Millions)

Assets




Current assets:




Cash and cash equivalents

$            110.5


$              72.2

Restricted cash

52.9


30.7

Accounts receivable

676.0


619.2

Other current assets

189.7


183.8

Total current assets

1,029.1


905.9

Property and equipment, net

4,216.5


4,101.6

Operating lease right-of-use assets

205.3


212.6

Goodwill

1,317.6


1,317.6

Intangible assets, net

300.3


308.3

Other long-term assets

244.4


243.7

Total assets

$         7,313.2


$         7,089.7

Liabilities and Shareholders' Equity




Current liabilities:




Current portion of long-term debt

$              42.9


$              43.6

Current operating lease liabilities

26.9


26.5

Accounts payable

204.0


178.2

Accrued expenses and other current liabilities

603.0


588.1

Total current liabilities

876.8


836.4

Long-term debt, net of current portion

2,530.9


2,447.2

Long-term operating lease liabilities

188.7


196.6

Deferred income tax liabilities

135.1


126.8

Other long-term liabilities

214.5


206.9

Total liabilities

3,946.0


3,813.9

Commitments and contingencies




Redeemable noncontrolling interests

58.8


58.3

Shareholders' equity:




Encompass Health shareholders' equity

2,521.7


2,438.2

Noncontrolling interests

786.7


779.3

Total shareholders' equity

3,308.4


3,217.5

Total liabilities and shareholders' equity

$         7,313.2


$         7,089.7

 

Encompass Health Corporation and Subsidiaries

Condensed Consolidated Statements of Cash Flows

(Unaudited)



Three Months Ended March 31,


2026


2025


(In Millions)

Cash flows from operating activities:




Net income

$               248.2


$               196.5

(Income) loss from discontinued operations, net of tax

(15.9)


0.5

Adjustments to reconcile net income to net cash provided by
  operating activities—




Depreciation and amortization

87.3


79.2

Stock-based compensation

11.5


9.5

Deferred tax expense

8.5


8.8

(Gain) loss on investments

(16.2)


0.1

Other, net

2.3


2.2

Change in assets and liabilities, net of acquisitions—




Accounts receivable

(53.2)


(24.7)

Other assets

(11.6)


0.7

Accounts payable

(2.0)


(2.1)

Other liabilities

33.0


18.6

Net cash provided by (used in) operating activities of
  discontinued operations

21.2


(0.7)

Total adjustments

80.8


91.6

Net cash provided by operating activities

313.1


288.6

Cash flows from investing activities:




Purchases of property, equipment, and intangible assets

(162.4)


(163.1)

Proceeds from sale of restricted investments

42.9


11.0

Purchases of restricted investments

(26.4)


(2.3)

Other, net

(4.2)


(4.1)

Net cash used in investing activities

(150.1)


(158.5)

Cash flows from financing activities:




Borrowings on revolving credit facility

420.0


60.0

Payments on revolving credit facility

(330.0)


(80.0)

Repurchases of common stock, including fees and expenses

(71.6)


(32.1)

Dividends paid on common stock

(20.3)


(18.0)

Distributions paid to noncontrolling interests of consolidated
  affiliates

(57.8)


(32.9)

Taxes paid on behalf of employees for shares withheld

(30.9)


(19.8)

Other, net

(11.9)


(7.6)

Net cash used in financing activities

(102.5)


(130.4)

Increase (decrease) in cash, cash equivalents, and restriced cash

60.5


(0.3)

Cash, cash equivalents, and restricted cash at beginning of
period

102.9


123.1

Cash, cash equivalents, and restricted cash at end of period

$               163.4


$               122.8

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Earnings Per Share



Three Months Ended March 31,


2026


2025


(In Millions, Except Per Share Data)

Adjusted EBITDA

$               348.8


$               313.6

Depreciation and amortization

(87.3)


(79.2)

Interest expense and amortization of debt discounts and fees

(31.8)


(31.8)

Stock-based compensation

(11.5)


(9.5)

Loss on disposal or impairment of assets

(0.3)


(0.2)


217.9


192.9

Items not indicative of ongoing operating performance:




Loss on early extinguishment of debt

(0.2)


Change in fair market value of marketable securities

(0.2)


0.7

Gain on sale of Gamma Knife

17.5


Pre-tax income

235.0


193.6

Income tax expense

(56.4)


(41.6)

Income from continuing operations (1)

$               178.6


$               152.0





Basic shares

99.2


100.5

Diluted shares

100.6


102.1





Basic earnings per share (1)

$                 1.80


$                 1.50

Diluted earnings per share (1)

$                 1.77


$                 1.48



(1)

Income from continuing operations attributable to Encompass Health

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Adjusted Earnings Per Share



Three Months Ended March 31,


2026


2025





Earnings per share, as reported

$            1.77


$            1.48

Adjustments, net of tax:




Income tax adjustments

(0.05)


(0.12)

Gain on sale of Gamma Knife

(0.13)


Adjusted earnings per share*

$            1.60


$            1.37



*

Adjusted EPS may not sum due to rounding.

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Reconciliation of Net Cash Provided by Operating Activities to Adjusted EBITDA



Three Months Ended March 31,


2026


2025


(In Millions)

Net cash provided by operating activities

$               313.1


$               288.6

Interest expense and amortization of debt discounts and fees

31.8


31.8

Gain (loss) on investments, excluding impairments

16.2


(0.1)

Equity in net income of nonconsolidated affiliates

0.4


0.9

Net income attributable to noncontrolling interests in continuing
     operations

(53.7)


(45.0)

Amortization of debt-related items

(2.4)


(2.4)

Distributions from nonconsolidated affiliates

(0.1)


(0.5)

Current portion of income tax expense

47.9


32.8

Change in assets and liabilities

33.8


7.5

Cash (provided by) used in operating activities of discontinued
     operations

(21.2)


0.7

Change in fair market value of marketable securities

0.2


(0.7)

Gain on sale of Gamma Knife

(17.5)


Other

0.3


Adjusted EBITDA

$               348.8


$               313.6

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Reconciliation of Income from Continuing Operations Attributable to Encompass Health per Diluted Share to Adjusted Earnings Per Share



For the Three Months Ended March 31, 2026




Adjustments




As
Reported


Loss on
Early
Exting. of
Debt


Income Tax
Adjustments


Change in Fair
Market Value
of Marketable
Securities


Gain on
Sale of
Gamma
Knife


As
Adjusted


(In Millions, Except Per Share Amounts)

Adjusted EBITDA*

$    348.8


$         —


$              —


$                —


$         —


$    348.8

Depreciation and amortization

(87.3)






(87.3)

Interest expense and amortization of debt discounts and fees

(31.8)






(31.8)

Stock-based compensation

(11.5)






(11.5)

Loss on disposal or impairment of assets

(0.3)






(0.3)

Loss on early extinguishment of debt

(0.2)


0.2





Change in fair market value of marketable securities

(0.2)




0.2



Gain on sale of Gamma Knife

17.5





(17.5)


Income from continuing operations before income tax
     expense

235.0


0.2



0.2


(17.5)


217.9

Provision for income tax expense

(56.4)


(0.1)


(4.7)



4.5


(56.7)

Income from continuing operations attributable to
     Encompass Health

$    178.6


$        0.1


$           (4.7)


$               0.2


$    (13.0)


$    161.2

Diluted earnings per share from continuing operations**

$      1.77


$         —


$         (0.05)


$                —


$    (0.13)


$      1.60

Diluted shares used in calculation

100.6













*

See reconciliation of net income to Adjusted EBITDA.

**

Adjusted EPS may not sum across due to rounding.

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Reconciliation of Income from Continuing Operations Attributable to Encompass Health per Diluted Share to Adjusted Earnings Per Share



For the Three Months Ended March 31, 2025




Adjustments




As
Reported


Income Tax
Adjustments


Change in Fair
Market Value
of Marketable
Securities


As
Adjusted


(In Millions, Except Per Share Amounts)

Adjusted EBITDA*

$   313.6


$               —


$                —


$    313.6

Depreciation and amortization

(79.2)




(79.2)

Interest expense and amortization of debt discounts and fees

(31.8)




(31.8)

Stock-based compensation

(9.5)




(9.5)

Loss on disposal or impairment of assets

(0.2)




(0.2)

Change in fair market value of marketable securities

0.7



(0.7)


Income from continuing operations before income tax expense

193.6



(0.7)


192.9

Provision for income tax expense

(41.6)


(12.0)


0.2


(53.4)

Income from continuing operations attributable to Encompass
     Health

$   152.0


$         (12.0)


$            (0.5)


$    139.5

Diluted earnings per share from continuing operations**

$     1.48


$         (0.12)


$               —


$      1.37

Diluted shares used in calculation

102.1









*

See reconciliation of net income to Adjusted EBITDA.

**

Adjusted EPS may not sum across due to rounding.

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Reconciliation of Net Income to Adjusted EBITDA



Three Months Ended March 31,


2026


2025


(In Millions)

Net income

$           248.2


$           196.5

(Income) loss from discontinued operations, net of tax, attributable to
     Encompass Health

(15.9)


0.5

Net income attributable to noncontrolling interests included in
     continuing operations

(53.7)


(45.0)

Provision for income tax expense

56.4


41.6

Interest expense and amortization of debt discounts and fees

31.8


31.8

Depreciation and amortization

87.3


79.2

Loss on early extinguishment of debt

0.2


Loss on disposal or impairment of assets

0.3


0.2

Stock-based compensation

11.5


9.5

Change in fair market value of marketable securities

0.2


(0.7)

Gain on sale of Gamma Knife

(17.5)


Adjusted EBITDA

$           348.8


$           313.6

 

Encompass Health Corporation and Subsidiaries

Supplemental Information

Reconciliation of Net Cash Provided by Operating Activities to Adjusted Free Cash Flow



Three Months Ended March 31,


2026


2025


(In Millions)

Net cash provided by operating activities

$            313.1


$            288.6

Impact of discontinued operations

(21.2)


0.7

Net cash provided by operating activities of continuing operations

291.9


289.3

Capital expenditures for maintenance

(43.8)


(34.0)

Distributions paid to noncontrolling interests of consolidated affiliates

(57.8)


(32.9)

Items not indicative of ongoing operating performance:




Transaction costs and related liabilities

3.5


Adjusted free cash flow

$            193.8


$            222.4

For the three months ended March 31, 2026, net cash used in investing activities was $150.1 million and resulted primarily from capital expenditures. Net cash used in financing activities during the three months ended March 31, 2026 was $102.5 million and resulted primarily from repurchases of common stock, distributions paid to noncontrolling interests of consolidated affiliates, and taxes paid on behalf of employees for shares withheld partially offset by net debt borrowings.

For the three months ended March 31, 2025, net cash used in investing activities was $158.5 million and resulted primarily from capital expenditures. Net cash used in financing activities during the three months ended March 31, 2025 was $130.4 million and resulted primarily from distributions paid to noncontrolling interests of consolidated affiliates, repurchases of common stock, net debt payments, and cash dividends paid on common stock.

Encompass Health Corporation and Subsidiaries
Forward-Looking Statements

Statements contained in this press release and the supplemental information which are not historical facts, such as those relating to the business, strategy, outlook, growth targets and guidance considerations, dividend strategies, effective income tax rates, cost trends, legislative and regulatory developments or their impacts, financial guidance, ability to return value to shareholders, projected capital expenditures, acquisition opportunities, development projects, addressable market size, other balance sheet and cash flow plans, are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. In addition, Encompass Health, through its senior management, may from time to time make forward-looking public statements concerning the matters described herein. All such estimates, projections, and forward-looking information speak only as of the date hereof, and Encompass Health undertakes no duty to publicly update or revise such forward-looking information, whether as a result of new information, future events, or otherwise. Such forward-looking statements are necessarily estimates based upon current information and involve a number of risks and uncertainties. Actual events or results may differ materially from those anticipated in these forward-looking statements as a result of a variety of factors. While it is impossible to identify all such factors, factors which could cause actual events or results to differ materially from those estimated by Encompass Health include, but are not limited to, possible reductions or other changes in Medicaid, including Medicaid directed and supplemental payment programs and Medicaid waiver programs, which may decrease our revenues and increase our provider tax expenses; infectious disease outbreak, including the speed, depth, geographic reach and duration of its spread, which could decrease our patient volumes and revenues and lead to staffing and supply shortages and associated cost increases; Encompass Health's infectious disease prevention and control efforts; the demand for Encompass Health's services, including based on any downturns in the economy and consumer confidence in patient care; the price of Encompass Health's common stock as it affects Encompass Health's willingness and ability to repurchase shares and the financial and accounting effects of any repurchases; any adverse outcome of various lawsuits, claims, and legal or regulatory proceedings involving Encompass Health, including any matters related to yet undiscovered issues, if any, in acquired operations; Encompass Health's ability to attract and retain key management personnel; potential disruptions, breaches, or other incidents affecting the proper operation, availability, or security of Encompass Health's or its vendors' or partners' information systems, including unauthorized access to or theft of patient, business associate, or other sensitive information or inability to provide patient care because of system unavailability; Encompass Health's ability to successfully complete and integrate de novo developments, acquisitions, investments, and joint ventures consistent with its growth strategy; increases in Medicare audit activity, including increased use of sampling and extrapolation, resulting in additional unpaid reimbursement claims and an increase in the backlog of appealed claims denials; changes, delays in (including in connection with resolution of Medicare payment reviews or appeals), or suspension of reimbursement for Encompass Health's services by governmental or private payors; changes in the regulation of the healthcare industry at either or both of the federal and state levels, including as part of national healthcare reform and deficit reduction and Encompass Health's ability to adapt operations to those changes, including in connection with the CMS inpatient rehabilitation review choice demonstration project; competitive pressures in the healthcare industry and Encompass Health's response thereto; Encompass Health's ability to obtain and retain favorable arrangements with third-party payors; Encompass Health's ability to control costs, particularly labor and employee benefit costs, including group medical expenses; adverse effects resulting from coverage determinations made by Medicare Administrative Contractors regarding its Medicare reimbursement claims and lengthening delays in Encompass Health's ability to recover improperly denied claims through the administrative appeals process on a timely basis, including as part of the review choice demonstration; Encompass Health's ability to adapt to changes in the healthcare delivery system, including value-based purchasing such as the transforming episode accountability model and involvement in coordinated care initiatives or programs that may arise with its referral sources; Encompass Health's ability to attract and retain nurses, therapists, and other healthcare professionals in a highly competitive environment with often severe staffing shortages, which may be worsened by infectious disease outbreaks, and the impact on Encompass Health's labor expenses from potential union activity, staffing shortages, and competitive compensation practices; general conditions in the economy and capital markets, including any instability or uncertainty related to trade war, armed conflict or an act of terrorism, governmental impasse over approval of the United States federal budget, an increase in the debt ceiling, or an international sovereign debt crisis; the increase in the cost of, or the decrease in the availability of, construction materials and necessary supplies, including as a result of tariffs and import restrictions; the increase in the costs of defending and insuring against alleged professional liability claims, and Encompass Health's ability to predict the estimated costs related to such claims; and other factors which may be identified from time to time in Encompass Health's SEC filings and other public announcements, including Encompass Health's Form 10K for the year ended December 31, 2025 and Form 10-Q for the quarter ended March 31, 2026, when filed.

Media Contact
Polly Manuel, 205 969-4532
polly.manuel@encompasshealth.com

Investor Relations Contact
Mark Miller, 205 970-5860
mark.miller@encompasshealth.com

Cision View original content to download multimedia:https://www.prnewswire.com/news-releases/encompass-health-reports-results-for-first-quarter-2026-302759363.html

SOURCE Encompass Health Corp.

FAQ

What were Encompass Health (EHC) Q1 2026 revenue and adjusted EBITDA results?

Encompass Health reported Q1 2026 net operating revenue of $1,586.6M and Adjusted EBITDA of $348.8M. According to Encompass Health, revenue rose 9.0% and Adjusted EBITDA rose 11.2% versus Q1 2025.

How did Encompass Health update full-year 2026 guidance for EHC?

The company modestly raised 2026 guidance to $6,375–$6,470M revenue and $1,350–$1,380M Adjusted EBITDA. According to Encompass Health, adjusted EPS guidance moved to $5.89–$6.11.

What hospital expansions did Encompass Health report for 2026 (EHC)?

Encompass Health opened a new 49-bed hospital and added 44 beds in Q1, and expects to open 8 hospitals (389 beds) and add ~175 beds in 2026. According to Encompass Health, these actions expand inpatient capacity.

Did Encompass Health (EHC) show any cash-flow concerns in Q1 2026?

Adjusted free cash flow declined to $193.8M, down 12.9% year-over-year. According to Encompass Health, operating cash flow rose but adjusted free cash flow decreased versus Q1 2025.

When and how can investors access Encompass Health's Q1 2026 earnings call (EHC)?

The investor conference call is at 10:00 a.m. ET on May 1, 2026 and will be webcast. According to Encompass Health, supplemental materials and a replay will be posted on the company investor website.