SEMHIGH SIGNALOPERATIONAL10-K

Select Medical completed the divestiture of Concentra, fundamentally reshaping the company into a pure-play hospital and rehabilitation services provider.

The removal of all Concentra references and updated segment descriptions indicate Select Medical has exited its occupational health business, likely through a sale that should have generated significant proceeds. This strategic refocusing on core hospital operations represents a major business transformation that will change the company's growth profile, margins, and competitive positioning going forward.

Comparing 2026-02-19 vs 2025-02-20View on EDGAR →
FINANCIAL ANALYSIS

The financial results show a mixed picture following the Concentra divestiture, with operating income surging 25.3% to $336.2M suggesting improved operational efficiency in the remaining hospital business, but net income declining 31.7% to $146.2M likely due to transaction costs and lost Concentra earnings. The dramatic 75% reduction in dividends paid and 56% drop in cash position indicates management is conserving capital post-transaction, while the 33% decline in operating cash flow reflects the loss of Concentra's cash generation, creating a leaner but potentially more focused operation.

FINANCIAL STATEMENT CHANGES
Dividends Paid
Cash Flow
-75.4%
$53.4M$13.1M

Dividends cut 75.4% — significant signal of cash flow stress or capital reallocation priorities.

Cash & Equivalents
Balance Sheet
-55.6%
$59.7M$26.5M

Cash declined 55.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
-33.1%
$517.9M$346.5M

Operating cash flow fell 33.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-31.7%
$214.0M$146.2M

Net income declined 31.7% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
+25.3%
$268.3M$336.2M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2026-02-19
PRIOR — 2025-02-20
ADDED
References to the Company, we, us, and our refer collectively to Holdings and Select.
Market for Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
Management s Discussion and Analysis of Financial Condition and Results of Operations.
As of December 31, 2025, we had operations in 39 states and the District of Columbia.
As of December 31, 2025, we operated 104 critical illness recovery hospitals in 28 states, 38 rehabilitation hospitals in 15 states, and 1,917 outpatient rehabilitation clinics in 39 states and the District of Columbia.
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REMOVED
Any reference to Concentra refers to Concentra Group Holdings Parent, LLC ( Concentra Group Holdings Parent ) and its subsidiaries, including Concentra Inc.
References to the Company, we, us, and our refer collectively to Holdings, Select, and Concentra.
Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
Management's Discussion and Analysis of Financial Condition and Results of Operations.
As of December 31, 2024, we had operations in 40 states and the District of Columbia.
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