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USPHU.S. Physical Therapy, Inc.
$82.65$1.3B
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U.S. Physical Therapy, Inc. (USPH) Financial Ratios

Latest Ratios: P/E Ratio 58.2x · EV/EBITDA 16.0x · ROE 2.0%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

USPH 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$1.3B$1.2B$1.3B$1.3B$1.1B$1.2B$1.5B$1.5B$1.3B$908M$878M
Enterprise Value$1.6B$1.6B$1.6B$1.4B$1.3B$1.4B$1.6B$1.6B$1.3B$946M$909M
P/E Ratio →58.2054.9948.2172.7724.2621.2829.4025.47127.9441.0242.80
P/S Ratio1.611.521.992.181.902.493.653.032.862.192.46
P/B Ratio1.631.541.762.032.172.723.763.843.702.943.40
P/FCF20.6219.4320.3218.1820.9218.0716.7127.9119.7018.3620.51
P/OCF16.7615.7917.8316.1217.9716.1315.4323.3617.7616.0617.19

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

USPH 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—2.022.372.362.382.883.833.262.892.292.55
EV / EBITDA16.0315.3219.4221.0618.3917.3525.7620.2918.7414.6915.59
EV / EBIT20.4918.0523.3124.3221.4519.2524.1521.5521.0917.2618.32
EV / FCF—25.8324.1819.6426.1720.9217.5630.1019.9519.1521.25

USPH 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 Margin20.1%20.1%18.5%20.1%20.3%23.7%22.3%23.3%22.4%21.9%23.0%
Operating Margin10.3%10.3%9.4%8.6%10.3%14.3%12.4%14.0%13.3%13.2%13.9%
Net Profit Margin1.9%1.9%3.9%2.4%5.1%5.6%7.2%5.8%2.2%5.4%5.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE2.0%2.0%3.7%2.6%6.0%6.5%7.7%7.7%3.1%7.9%8.9%
ROA1.3%1.3%2.4%1.6%3.5%4.1%5.3%5.6%2.3%5.8%6.5%
ROIC5.6%5.6%5.4%5.2%6.1%9.3%8.0%11.7%12.7%12.9%14.2%
ROCE7.6%7.6%6.5%6.2%7.9%12.1%10.5%15.0%15.5%15.5%16.9%

USPH Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.550.550.390.400.610.490.270.360.110.200.20
Debt / EBITDA4.144.143.613.824.132.711.761.780.570.940.89
Net Debt / Equity—0.510.330.160.540.430.190.300.050.130.12
Net Debt / EBITDA3.793.793.101.563.692.371.241.470.240.600.54
Debt / FCF—6.403.861.465.242.850.852.190.250.790.74
Interest Coverage9.239.238.516.3110.6278.7041.0935.1130.492.604.32

USPH Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.011.011.182.281.301.140.941.411.891.952.68
Quick Ratio1.011.011.182.281.301.140.941.411.891.952.68
Cash Ratio0.260.260.361.500.370.340.350.390.560.550.81
Asset Turnover—0.650.580.610.640.660.710.861.020.991.02
Inventory Turnover———————————
Days Sales Outstanding—41.2846.5842.0845.7346.0243.9642.4541.4144.4042.47

USPH 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 Yield2.2%2.3%2.0%1.8%2.0%1.5%0.3%1.0%0.9%1.1%1.0%
Payout Ratio181.7%181.7%100.3%164.4%75.4%67.5%13.4%51.7%115.5%45.2%41.4%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield1.7%1.8%2.1%1.4%4.1%4.7%3.4%3.9%0.8%2.4%2.3%
FCF Yield4.8%5.1%4.9%5.5%4.8%5.5%6.0%3.6%5.1%5.4%4.9%
Buyback Yield0.4%0.5%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield2.6%2.8%2.0%1.8%2.0%1.5%0.3%1.0%0.9%1.1%1.0%
Shares Outstanding—$15M$15M$14M$13M$13M$13M$13M$13M$13M$13M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Erratic margins and cash flow volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Premium Valuation Amid Profitability Strain

USPH trades at a significant earnings premium, with a P/E of 54.93 versus peer NHC at 30.87, which appears disconnected from its recent net margin volatility and negative returns on equity in three of the last four quarters, as indicated by the financial data.

The forward P/E compression to 27.91 suggests the market is pricing in a substantial earnings recovery, but the historical gross margin swings from 14.5% to 33.0% indicate this projection is highly sensitive to cost and reimbursement outcomes. The EV/EBITDA of 15.34 sits below more stable peers like Ensign (26.68), potentially offering value only if operational execution normalizes, but the premium over asset-heavy peers like NHC requires consistent cash flow generation that has been absent in recent quarters.

Margin Volatility Signals Structural Vulnerability

Profitability appears highly unstable, with gross margins collapsing to 14.5% in Q1 2026 before rebounding to 33.0% in Q2, indicating significant cost structure or reimbursement sensitivity that overshadows relatively stable SG&A control, based on the quarterly ratio data.

The extreme gross margin swing suggests USPH lacks pricing power or faces unpredictable direct costs, making true earning power difficult to assess. While operating margins have recovered to 15.8%, this follows periods of sub-10% performance, implying the business model may be inherently cyclical or susceptible to reimbursement shifts. Net margins have been negative in recent quarters, meaning the company is not consistently translating revenue into shareholder returns.

Compounding Returns Remain Elusive

Return on Invested Capital (ROIC) has been persistently low, peaking at just 1.8% over the last ten quarters and falling to 1.0% in Q1 2026, suggesting the company's acquisition-heavy strategy is not generating meaningful value above its cost of capital, as per the reported ROIC figures.

The consistently low ROIC, well below the cost of equity implied by the P/E multiple, indicates that incremental capital deployed via acquisitions is not driving efficient earnings growth. This is compounded by low ROE (which turned negative recently), pointing to a capital structure that may be eroding rather than compounding shareholder value. For an industrial services model, this level of return on capital appears structurally weak and warrants investigation into the quality and integration of acquired assets.

Debt Load Easing but Coverage Weakening

While the D/E ratio has recently improved to 0.22 from a high of 0.55, the interest coverage ratio has deteriorated sharply to 2.50x in Q2 2026 from a peak of 10.50x, indicating that despite lower headline leverage, debt service capacity has become less comfortable due to earnings volatility, as reported in financial statements.

The apparent deleveraging from Q4 2025 likely stems from a significant debt repayment or refinancing, but the concurrent drop in interest coverage suggests that EBITDA—the denominator—has weakened faster than the debt principal. This creates a potential refinancing risk if coverage continues to trend toward 2.0x, as it would constrain future flexibility. The balance sheet is not over-leveraged in absolute terms, but the erosion of the coverage cushion is a key risk to monitor.

Liquidity Cushion Significantly Eroded

The current ratio has declined materially from a peak of 2.16 in Q1 2024 to 1.19 by Q1 2026, before a minor recovery, highlighting a reduced liquidity buffer that could leave the company vulnerable to operational cash flow shortfalls, as shown in the quarterly data.

This deterioration in the current ratio appears driven by both a drawdown in cash and growth in current liabilities, shrinking the safety margin. While the ratio remains above 1.0, a quick ratio that mirrors it (as inventory is not a major component) underscores that all current assets are needed to cover near-term obligations. In a scenario of prolonged negative free cash flow, as seen in Q1 2026, this reduced buffer could necessitate external financing sooner than expected.

Asset Turnover: A Misleading Metric for This Model

The asset turnover ratio, hovering around 0.11-0.17, is the metric most commonly misapplied to this business model because it is distorted by the massive goodwill and intangible asset base from acquisitions, obscuring the efficiency of the operating assets that actually drive cash flow.

For a services company where growth is acquisition-driven, low asset turnover is structural and not indicative of operational inefficiency; the true constraint is ROIC on the tangible, operational asset base. Analysts should instead focus on metrics like gross margin per employee or clinic-level profitability, which are not disclosed in the summary data. Relying on asset turnover would incorrectly penalize USPH for its balance sheet composition rather than its core operational execution.

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Includes 30+ ratios · 30 years · Updated daily

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USPH — Frequently Asked Questions

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

What is U.S. Physical Therapy, Inc.'s P/E ratio?

U.S. Physical Therapy, Inc.'s current P/E ratio is 58.2x. The historical average is 36.8x. This places it at the 83th percentile of its historical range.

What is U.S. Physical Therapy, Inc.'s EV/EBITDA?

U.S. Physical Therapy, Inc.'s current EV/EBITDA is 16.0x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 11.2x.

What is U.S. Physical Therapy, Inc.'s ROE?

U.S. Physical Therapy, Inc.'s return on equity (ROE) is 2.0%. The historical average is 13.2%.

Is USPH stock overvalued?

Based on historical data, U.S. Physical Therapy, Inc. is trading at a P/E of 58.2x. This is at the 83th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is U.S. Physical Therapy, Inc.'s dividend yield?

U.S. Physical Therapy, Inc.'s current dividend yield is 2.18% with a payout ratio of 181.7%.

What are U.S. Physical Therapy, Inc.'s profit margins?

U.S. Physical Therapy, Inc. has 20.1% gross margin and 10.3% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does U.S. Physical Therapy, Inc. have?

U.S. Physical Therapy, Inc.'s Debt/EBITDA ratio is 4.1x, indicating high leverage. A ratio above 4x may signal elevated financial risk.