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USPHU.S. Physical Therapy, Inc.
$73.38$1.1B
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U.S. Physical Therapy, Inc. (USPH) Financial Ratios

Latest Ratios: P/E Ratio 51.7x · EV/EBITDA 14.7x · 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$1.1B$1.2B$1.3B$1.3B$1.1B$1.2B$1.5B$1.5B$1.3B$908M$878M
Enterprise Value$1.5B$1.6B$1.6B$1.4B$1.3B$1.4B$1.6B$1.6B$1.3B$946M$909M
P/E Ratio →51.6854.9948.2172.7724.2621.2829.4025.47127.9441.0242.80
P/S Ratio1.431.521.992.181.902.493.653.032.862.192.46
P/B Ratio1.451.541.762.032.172.723.763.843.702.943.40
P/FCF18.3319.4320.3218.1820.9218.0716.7127.9119.7018.3620.51
P/OCF14.8915.7917.8316.1217.9716.1315.4323.3617.7616.0617.19

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 / EBITDA14.6615.3219.4221.0618.3917.3525.7620.2918.7414.6915.59
EV / EBIT18.7518.0523.3124.3221.4519.2524.1521.5521.0917.2618.32
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—30.0346.5831.3045.2746.0243.9642.4541.4144.4042.47

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 Yield2.5%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 Yield1.9%1.8%2.1%1.4%4.1%4.7%3.4%3.9%0.8%2.4%2.3%
FCF Yield5.5%5.1%4.9%5.5%4.8%5.5%6.0%3.6%5.1%5.4%4.9%
Buyback Yield0.5%0.5%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield3.0%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 SheetVulnerable
Cash FlowMixed
Top Statement Risk

Labor cost inflation pressure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Premium Multiples Amidst Earnings Volatility

According to recent market data, USPH trades at a trailing P/E of 48.44, which appears disconnected from its recent earnings instability and suggests that investors are pricing in significant future growth that may not be supported by the current, highly variable, net margin performance.

The forward P/E of 23.75 implies a more tempered expectation, yet this still requires a level of margin expansion that the company has struggled to demonstrate over the last ten quarters. Given the sensitivity of the bottom line to non-controlling interests and labor costs, the current valuation appears to carry a substantial premium that may be vulnerable to downward revisions if organic growth fails to accelerate.

Capital Efficiency Constrained by Acquisitions

Based on reported financial statements, USPH's ROIC has remained consistently low, hovering between -0.1% and 1.8% over the past ten quarters, indicating that the company's aggressive acquisition strategy is currently failing to generate returns that exceed the cost of capital required to fund such expansion.

The persistent gap between invested capital and returns suggests that the integration of new clinics is not yet yielding the expected synergies or operational efficiencies. Investors should monitor whether this trend is a temporary byproduct of recent integration costs or a structural issue where the partnership model's equity dilution limits the return available to the parent company.

Working Capital Cycles Remain Unstable

As reported in quarterly filings, USPH's asset turnover has remained stagnant at approximately 0.13 to 0.17, reflecting a business model that is heavily reliant on fixed-asset intensive clinic footprints rather than scalable, high-velocity operational processes that would typically drive superior working capital efficiency.

The variability in DSO, which has fluctuated between 35 and 52 days, suggests that the company faces ongoing challenges in managing its revenue cycle and collections from diverse insurance payers. This inconsistency in cash conversion efficiency complicates the company's ability to self-fund its growth, forcing a continued reliance on external debt.

Liquidity Buffer Narrowing Under Stress

According to recent balance sheet data, the current ratio has declined from 2.28 in 2023Q4 to 1.19 in 2026Q1, signaling that the company's ability to cover short-term obligations is tightening as cash reserves are depleted to fund ongoing acquisition activity and operational overhead.

The reduction in liquidity is particularly concerning given the company's high fixed-cost structure and sensitivity to reimbursement delays. Should the current trend of cash depletion continue, the company may find itself with limited flexibility to navigate unexpected regulatory shocks or further spikes in labor costs without seeking additional, potentially dilutive, financing.

Misapplication of Consolidated Net Income

As noted in recent financial disclosures, the most commonly misapplied metric for USPH is consolidated net income, which obscures the true economic reality of the business by failing to account for the significant portion of earnings attributable to minority partners in the company's decentralized clinic model.

Analysts should prioritize 'Net Income Attributable to USPH' to avoid overestimating the cash available to the parent company for dividends or debt service. Relying on consolidated figures leads to an inflated view of profitability that ignores the structural reality that a substantial share of clinic-level profits is contractually owed to local clinician-partners.

Download Financial Ratios Data

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 51.7x. The historical average is 36.8x. This places it at the 77th 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 14.7x. 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 51.7x. This is at the 77th 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 2.46% 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.