USPHHIGH SIGNALFINANCIAL10-K

USPH shows strong operational growth but concerning 451% debt increase that dramatically altered its capital structure.

The massive debt surge from $21.5M to $118.4M alongside acquisition activity suggests significant leveraging for expansion, which introduces material financial risk despite strong revenue and profit growth. The combination of reduced cash reserves and dramatically higher leverage creates potential liquidity and covenant compliance concerns that investors must monitor closely.

Comparing 2026-02-27 vs 2025-03-03View on EDGAR →
FINANCIAL ANALYSIS

USPH delivered impressive operational performance with revenue growing 16.3% to $781M and operating income surging 37.1% to $86.7M, demonstrating strong business momentum. However, the company's financial profile changed dramatically with total debt skyrocketing 451% to $118.4M while cash declined 14% to $35.6M, indicating aggressive leveraging likely related to acquisition activity. The strong operational metrics are overshadowed by this material shift in capital structure, which significantly increases financial risk and requires careful monitoring of debt service capabilities.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
+450.9%
$21.5M$118.4M

Debt increased 450.9% — substantial leverage increase; assess whether deployed for growth or covering losses.

Operating Income
P&L
+37.1%
$63.2M$86.7M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Net Income
P&L
+26%
$31.4M$39.6M

Net income grew 26% — bottom-line growth signals improving overall business health.

Gross Profit
P&L
+20.8%
$123.9M$149.7M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Current Liabilities
Balance Sheet
+19.6%
$116.3M$139.0M

Current liabilities rose 19.6% — increased short-term obligations, watch current ratio.

SG&A Expense
P&L
+18.8%
$58.3M$69.3M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Revenue
P&L
+16.3%
$671.3M$781.0M

Revenue growing 16.3% — solid top-line momentum, watch margins for quality of growth.

Cash & Equivalents
Balance Sheet
-14%
$41.4M$35.6M

Cash decreased 14% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-03-03
ADDED
through its subsidiaries ( we , us , our , or the Company ), operates its business through two reportable business segments.
Our physical therapy operations segment consists of physical therapy, speech therapy and occupational therapy clinics and home-care physical and speech therapy practices that provide pre- and post-operative care and treatment for a variety of orthopedic-related disorders, sports-related injuries, and rehabilitation of injured workers.
Services provided by the industrial injury prevention services ( IIP ) segment include onsite services for clients employees including injury prevention and rehabilitation, performance optimization, post-offer employment testing, functional capacity evaluations and ergonomic assessments.
IIP is performed through industrial sports medicine professionals with specialized training related to the musculoskeletal system.
After the transaction, the Company s ownership interest is 40%, the local partners have an ownership interest of 40% and the practice s preacquisition owners have a 20% ownership interest.
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REMOVED
and subsidiaries (collectively, we , us , our or the Company ), operates its business through two reportable business segments.
Our reportable segments consist of the physical therapy operations segment and the industrial injury prevention services ( IIP ) segment.
Through our subsidiaries, we operate and/or manage outpatient physical therapy clinics that provide pre-and post-operative care for a variety of orthopedic-related disorders and sports-related injuries, treatment for neurological-related injuries and rehabilitation of injured workers.
We also have a majority interest in businesses which are leading providers of industrial injury prevention services.
Services provided in this business include onsite injury prevention and rehabilitation, performance optimization, post-offer employment testing, functional capacity evaluations and ergonomic assessments.
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