SELECT MEDICAL HOLDINGS CORP (SEM) FY2025 10-K Annual Report

Filed: Feb 19, 2026
Health Care
Services-HospitalsSEC EDGAR

SELECT MEDICAL HOLDINGS CORP (SEM) 10-K annual report for fiscal year 2025, filed with SEC EDGAR on Feb 19, 2026. This page provides AI-powered analysis including business overview, management discussion & analysis (MD&A), risk factors, and key financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE) extracted from XBRL.

SELECT MEDICAL HOLDINGS CORP FY2025 10-K Analysis

Business Overview

  • Core business model: Operates critical illness recovery hospitals, rehabilitation hospitals, and outpatient rehabilitation clinics across 39 states plus DC
  • Discontinued Concentra business via tax-free distribution in November 2024, reflected as discontinued operations for FY2025
  • Received non-binding acquisition proposal for a take-private transaction at $16.00-$16.20/share from Executive Chairman in late 2025
  • Operated 104 critical illness recovery hospitals, 38 rehabilitation hospitals, and 1,917 outpatient clinics as of December 31, 2025
  • Revenue growth slowed to $5.45B in 2025 after divestiture; net income attributable to common stockholders dropped to $146.2M in 2025 from $214M in 2024

Management Discussion & Analysis

  • Revenue $5,452.8M for 2025, up 5.1% YoY from $5,187.1M in 2024 and $4,826.0M in 2023
  • Adjusted EBITDA $493.2M in 2025, down 3.4% YoY from $510.4M in 2024 and up 10.5% from $446.1M in 2023; margin 9.0% in 2025 vs 9.8% in 2024
  • Best performing segment rehab hospital with revenue $1,288.9M (+16.1%), Adjusted EBITDA $278.6M (+13.4%), margin 21.6%
  • Worst performing segment outpatient rehab with revenue $1,284.9M (+2.8%), Adjusted EBITDA $90.2M (-17.0%), margin 7.0%
  • Net income from continuing operations $214.5M in 2025 vs $130.0M in 2024 and $110.5M in 2023; income growth impacted by debt retirement losses in 2024 and 2023
  • Capital allocation details not explicitly stated; tax-free spin-off of Concentra completed Nov 2024, no longer owned
  • Regulatory risks from Medicaid funding cuts up to $1 trillion (2025-2034) under OBBBA; potential reimbursement rate cuts and timing uncertainty
  • Medicare payment rate increases for critical illness recovery hospitals for FY 2026: standard federal rate $50,825 vs $49,383 in FY 2025; holds telehealth policy expansions through 2025 with some permanent changes

Risk Factors

  • Regulatory reimbursement risk from CMS Transmittal 12594 raising LTCH outlier reconciliation CCR threshold to 20%, effective Oct 1, 2025, increasing outlier payment recoupments
  • Macroeconomic impact of Medicare payment updates: FY2026 IRF standard payment factor $19,371, up 2.4% vs FY2025, with outlier threshold dropped to $10,141
  • Operational exposure to changes in MPFS therapy payments, including a -2.5% efficiency adjustment on non-time-based codes affecting physical/occupational therapy revenue
  • Competitive risk from specialty rehabilitation hospitals with 50% Medicare patient days, amid industry-wide reimbursement and regulatory shifts
  • Financial risk from insurance programs liability with accrued losses of $143.6M at Dec 31, 2025, including unknown future claim frequency and severity changes

SELECT MEDICAL HOLDINGS CORP FY2025 Key Financial Metrics
XBRL

Revenue

$5.5B

+5.1% YoY

Net Income

$146M

-31.7% YoY

Operating Margin

6.2%

+99bp YoY

Net Margin

2.7%

-144bp YoY

ROE

8.6%

-416bp YoY

Total Assets

$5.9B

+4.3% YoY

EPS (Diluted)

$1.16

-30.1% YoY

Operating Cash Flow

$346M

-33.1% YoY

Source: XBRL data from SELECT MEDICAL HOLDINGS CORP FY2025 10-K filing on SEC EDGAR. All figures in USD.

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