SCSikuli Capital US Physical Therapy USPH · Valuation Snapshot · May 2026
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SIKULI CAPITAL · INVESTMENT RESEARCH

US Physical Therapy

USPH
Valuation Snapshot — Fair Value Range
As of May 2026
CURRENT PRICE PROBABILITY-WEIGHTED FAIR VALUE FAIR VALUE RANGE
$60 ~$72 $48 – $95
May 2026 Bull 25% / Base 50% / Bear 25% ~20% upside

Verdict: USPH delivered Q1 2026 record revenue of $198.3M (+7.9%) but earnings were dragged by a $2M loss on earn-out fair value (vs. $4.8M gain prior-year). Adjusted EBITDA guidance was reaffirmed at $102-106M[1]. The stock has de-rated meaningfully (52-week range $58-$94) on reimbursement pressure concerns. At ~21x forward P/E for a defensive healthcare services business with steady cash flow and acquisition optionality, the asymmetry favors upside if reimbursement headwinds stabilize.

CURRENT SNAPSHOT

Metric Value Notes / Source
Stock price ~$60 52w range $58-$94 [2]
Q1 2026 revenue $198.3M (+7.9%) Record quarter [1]
Q1 2026 net income $5.0M Hurt by $2M earn-out loss [1]
Q1 2026 EPS ($0.12) vs $0.80 prior year [1]
FY26 Adj EBITDA guide $102M – $106M Reaffirmed [1]
Forward P/E (Yahoo) 21.2x Other source 29.7x [3]

BULL / BASE / BEAR SCENARIOS

Scenario (weight) Assumptions Fair Value
Bull (25%) Medicare reimbursement clarity, acquisition pipeline executes, multiple expands to 30x $95
Base (50%) Hit guide ($104M EBITDA), modest acquisitions, multiple holds at 23x $72
Bear (25%) Medicare cuts deeper, labor cost pressure, multiple compresses to 17x $48
Probability-weighted Defensive healthcare services compounder; reimbursement risk caps upside, but cash flow is steady. ~$72

Key Risks

What Would Change Our View

Sources

[1] https://www.sec.gov/Archives/edgar/data/0000885978/000088597826000019/ex99-1.htm

[2] https://finance.yahoo.com/quote/USPH/

[3] https://stockanalysis.com/stocks/usph/statistics/

Disclaimer

This output is for informational and research-assistance purposes only. It does not constitute investment, legal, tax, accounting, or other professional advice, and it is not a recommendation to buy, sell, or hold any security. Verify material facts independently and consult qualified advisors before making decisions.