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UHSUniversal Health Services, Inc.
$181.39$11.0B
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  4. Financial Ratios

Universal Health Services, Inc. (UHS) Financial Ratios

Latest Ratios: P/E Ratio 7.9x · EV/EBITDA 6.3x · ROE 21.0%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

UHS Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$11.0B$14.1B$12.2B$10.7B$10.4B$10.9B$11.8B$12.8B$10.9B$10.9B$10.5B
Enterprise Value$16.4B$19.4B$17.0B$15.9B$15.6B$15.3B$14.7B$17.0B$14.8B$14.9B$14.6B
P/E Ratio →7.859.4410.6714.9015.4110.9712.5115.7114.0114.5114.90
P/S Ratio0.630.810.770.750.780.861.021.121.011.051.07
P/B Ratio1.581.901.801.721.741.751.842.292.002.162.27
P/FCF12.9316.5510.8420.3739.70387.067.2416.4820.6519.0578.54
P/OCF5.897.545.898.4310.4412.284.998.888.159.238.12

P/E links to full P/E history page with 30-year chart

UHS EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.121.071.121.161.211.281.501.381.431.49
EV / EBITDA6.267.437.519.149.828.077.899.989.108.618.58
EV / EBIT8.209.1410.1213.8915.6811.1110.8513.8512.5411.7311.52
EV / FCF—22.8715.1430.3759.42545.579.0621.9728.0025.97109.32

UHS Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin90.4%90.4%90.0%89.3%89.0%88.7%88.9%89.0%89.2%89.4%89.4%
Operating Margin11.5%11.5%10.6%8.2%7.5%10.8%11.8%10.7%10.9%12.3%13.1%
Net Profit Margin8.6%8.6%7.2%5.0%5.0%7.8%8.2%7.2%7.2%7.2%7.2%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE21.0%21.0%17.6%11.8%11.1%15.7%15.7%14.7%14.8%15.6%15.3%
ROA9.8%9.8%8.0%5.2%5.1%7.5%7.5%7.1%7.1%7.1%7.0%
ROIC12.3%12.3%10.9%7.8%6.9%10.2%10.6%9.5%9.6%10.8%11.6%
ROCE16.0%16.0%13.9%10.0%8.8%12.3%12.9%12.2%12.5%14.3%14.6%

UHS Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.740.740.730.870.880.740.650.770.730.800.90
Debt / EBITDA2.112.112.193.083.322.402.242.532.462.342.44
Net Debt / Equity—0.720.710.850.870.720.460.760.710.780.89
Net Debt / EBITDA2.062.062.133.013.262.341.592.492.392.292.42
Debt / FCF—6.324.3010.0019.73158.511.835.487.366.9230.79
Interest Coverage13.5113.518.965.537.8016.1512.457.557.638.8810.84

UHS Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.051.051.271.401.331.141.321.231.340.971.28
Quick Ratio0.980.981.171.291.211.041.251.121.240.901.18
Cash Ratio0.040.040.060.060.050.060.490.040.070.040.03
Asset Turnover—1.091.091.020.990.970.860.980.960.970.95
Inventory Turnover7.157.157.197.066.756.906.767.837.898.128.23
Days Sales Outstanding—54.7050.2257.2054.9650.4354.6050.0751.1652.6353.80

UHS Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield0.4%0.4%0.4%0.5%0.6%0.6%0.1%0.4%0.3%0.4%0.4%
Payout Ratio3.4%3.4%4.7%7.7%8.7%6.6%1.8%6.5%4.8%5.1%5.5%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield12.7%10.6%9.4%6.7%6.5%9.1%8.0%6.4%7.1%6.9%6.7%
FCF Yield7.7%6.0%9.2%4.9%2.5%0.3%13.8%6.1%4.8%5.2%1.3%
Buyback Yield8.8%6.9%5.5%5.1%8.0%11.3%1.8%6.0%3.6%3.3%3.4%
Total Shareholder Yield9.3%7.3%5.9%5.6%8.6%11.9%1.9%6.4%4.0%3.7%3.7%
Shares Outstanding—$64M$68M$70M$74M$84M$86M$89M$94M$96M$98M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStable
Balance SheetHealthy
Cash FlowStable
Top Statement Risk

Labor cost inflation and Medicaid cuts

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Deep Value Discount or Structural Trap

UHS trades at 7.67x trailing earnings and 6.16x EV/EBITDA, a steep discount to HCA's 14.32x and 8.85x, per reported multiples, suggesting the market prices in persistent margin pressure.

The valuation implies a market expectation of stagnant or declining earnings, yet the recent EPS beat and revenue acceleration suggest operational momentum. The PEG of 0.48 indicates the market is pricing in minimal growth, which may be overly pessimistic given the behavioral health segment's defensive characteristics. Investors should weigh the discount against the structural labor cost headwinds that could justify a lower multiple.

Stable Margins Mask Labor Cost Creep

Operating margin held near 11.1% in 2026Q2, per reported figures, but SG&A grew 10.5% over two years, outpacing revenue growth, indicating that labor inflation is absorbing incremental revenue.

Gross margin of 90.9% is an accounting artifact that excludes labor, the primary cost driver. Net margin of 7.7% in 2026Q2 is below the 9.9% peak in 2025Q4, suggesting that the recent EPS beat may have been aided by non-operating items. The flat operating margin over five quarters, despite revenue acceleration, points to limited operating leverage and a need for pricing power to offset wage inflation.

ROIC Stagnation Despite Expansion

ROIC has hovered around 3% for ten quarters, per reported data, while total assets grew 13.6%, indicating that capital deployment is not generating incremental returns, a sign of diminishing returns on invested capital.

ROE improved to 4.7% in 2026Q2 from 4.2% in 2024Q1, but this is modest and below peer HCA's 19.9% ROIC. The asset-heavy model, with PPE at 47% of total assets, requires continuous capex, yet returns remain flat. This suggests that expansion in acute care may be value-destructive, while behavioral health investments may be the primary driver of any future return improvement.

Negative CCC Reflects Supplier Leverage

UHS's cash conversion cycle is deeply negative at -413 days in 2026Q2, per reported figures, driven by DPO of 517 days, indicating the company holds significant leverage over suppliers, a structural advantage in working capital.

The negative CCC is a result of extended payment terms to suppliers, which provides an interest-free source of financing. However, DSO has crept up to 54 days from 49 days a year ago, suggesting slower collections, which could pressure cash flow. The efficiency gains from negative CCC may be offset by the need to invest in receivables, and investors should monitor whether DSO trends continue to deteriorate.

Conservative Leverage with Coverage Comfort

Debt-to-EBITDA improved to 7.69x in 2026Q2 from 10.02x in 2024Q1, per reported figures, while interest coverage rose to 12.95x, indicating a more comfortable debt service position despite elevated absolute leverage.

The D/E ratio of 0.69 is conservative relative to peers like Tenet at 1.47, and interest coverage above 12x provides a solid cushion. However, the absolute D/EBITDA of 7.69x is high, reflecting the capital-intensive nature of the business. The stable debt levels and improving coverage suggest refinancing risk is low, but any sustained margin compression could erode coverage ratios.

Thin Cash Buffer but Adequate Coverage

Current ratio fell to 1.12 in 2026Q2 from 1.38 in 2024Q1, per reported data, with cash at $138.8M, indicating a modest liquidity cushion that could be strained under a severe operational shock.

The quick ratio of 1.04 suggests that inventory is not a major liquidity concern, but the thin cash buffer relative to a $5B debt load warrants monitoring. The negative CCC provides some working capital flexibility, yet a sudden increase in DSO or a downturn in admissions could tighten liquidity. The company's ability to generate operating cash flow, which has exceeded net income cumulatively, provides a mitigating factor.

Misapplied EV/EBITDA in Asset-Heavy Model

EV/EBITDA of 6.16x understates UHS's true cost of capital because it ignores the substantial PPE base and the recurring nature of maintenance capex, per reported figures, making it a misleading metric for this capital-intensive business.

For hospital operators, EBITDA is a poor proxy for cash flow because it excludes the significant depreciation and interest costs. A more appropriate metric is EV/EBITDAR or EV/EBIT, which accounts for rent and the full cost of operations. Additionally, the company's owned real estate provides asset backing that is not captured in EV/EBITDA, suggesting the stock may be cheaper than it appears on a price-to-book basis.

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UHS — Frequently Asked Questions

Quick answers to the most common questions about buying UHS stock.

What is Universal Health Services, Inc.'s P/E ratio?

Universal Health Services, Inc.'s current P/E ratio is 7.9x. The historical average is 16.0x.

What is Universal Health Services, Inc.'s EV/EBITDA?

Universal Health Services, Inc.'s current EV/EBITDA is 6.3x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 8.1x.

What is Universal Health Services, Inc.'s ROE?

Universal Health Services, Inc.'s return on equity (ROE) is 21.0%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is 14.5%.

Is UHS stock overvalued?

Based on historical data, Universal Health Services, Inc. is trading at a P/E of 7.9x. Compare with industry peers and growth rates for a complete picture.

What is Universal Health Services, Inc.'s dividend yield?

Universal Health Services, Inc.'s current dividend yield is 0.44% with a payout ratio of 3.4%.

What are Universal Health Services, Inc.'s profit margins?

Universal Health Services, Inc. has 90.4% gross margin and 11.5% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Universal Health Services, Inc. have?

Universal Health Services, Inc.'s Debt/EBITDA ratio is 2.1x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.