US Physical Therapy (UPH) Ratios
US Physical Therapy Ratios
DE:UPH's free cash flow for Q2 2026 was $28.81M. For the 2026 fiscal year, DE:UPH's free cash flow was decreased by $-5.36M and operating cash flow was $34.17M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.01 | 1.18 | 2.28 | 1.30 | 1.14 |
| Quick Ratio | 1.01 | 1.18 | 2.28 | 1.30 | 1.14 |
| Cash Ratio | 0.26 | 0.36 | 1.50 | 0.37 | 0.34 |
| Solvency Ratio | 0.09 | 0.11 | 0.09 | 0.12 | 0.13 |
| Operating Cash Flow Ratio | 0.54 | 0.64 | 0.80 | 0.68 | 0.92 |
| Short-Term Operating Cash Flow Coverage | 1.44 | 6.81 | 10.66 | 7.44 | 92.06 |
| Net Current Asset Value | $ -293.82M | $ -270.84M | $ -111.63M | $ -262.32M | $ -201.82M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.35 | 0.25 | 0.26 | 0.34 | 0.30 |
| Debt-to-Equity Ratio | 0.89 | 0.60 | 0.54 | 0.94 | 0.75 |
| Debt-to-Capital Ratio | 0.47 | 0.38 | 0.35 | 0.48 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.36 | 0.23 | 0.23 | 0.36 | 0.28 |
| Financial Leverage Ratio | 2.53 | 2.39 | 2.09 | 2.72 | 2.54 |
| Debt Service Coverage Ratio | 1.46 | 3.80 | 3.66 | 4.69 | 39.76 |
| Interest Coverage Ratio | 8.50 | 7.89 | 5.60 | 9.83 | 75.00 |
| Debt to Market Cap | 0.27 | 0.11 | 0.11 | 0.17 | 0.10 |
| Interest Debt Per Share | 28.68 | 20.13 | 18.88 | 23.19 | 17.37 |
| Net Debt to EBITDA | 3.56 | 2.92 | 1.42 | 3.47 | 2.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.15% | 18.46% | 20.09% | 20.25% | 23.67% |
| EBIT Margin | 11.17% | 10.16% | 9.70% | 11.09% | 14.98% |
| EBITDA Margin | 14.04% | 12.94% | 12.30% | 13.76% | 17.32% |
| Operating Profit Margin | 10.30% | 9.42% | 8.61% | 10.27% | 14.27% |
| Pretax Profit Margin | 9.96% | 8.97% | 8.16% | 10.05% | 14.79% |
| Net Profit Margin | 1.93% | 3.94% | 2.43% | 5.11% | 5.62% |
| Continuous Operations Profit Margin | 7.43% | 6.79% | 6.15% | 7.85% | 11.70% |
| Net Income Per EBT | 19.36% | 43.95% | 29.72% | 50.87% | 38.01% |
| EBT Per EBIT | 96.74% | 95.25% | 94.84% | 97.83% | 103.61% |
| Return on Assets (ROA) | 1.25% | 2.27% | 1.47% | 3.29% | 3.71% |
| Return on Equity (ROE) | 3.16% | 5.41% | 3.08% | 8.95% | 9.41% |
| Return on Capital Employed (ROCE) | 7.55% | 6.01% | 5.82% | 7.35% | 10.61% |
| Return on Invested Capital (ROIC) | 5.37% | 4.34% | 4.18% | 5.45% | 8.02% |
| Return on Tangible Assets | 4.45% | 8.24% | 3.88% | 11.07% | 12.18% |
| Earnings Yield | 1.27% | 1.98% | 1.11% | 2.69% | 2.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.84 | 7.84 | 11.66 | 8.06 | 7.93 |
| Payables Turnover | 102.93 | 92.22 | 123.98 | 67.82 | 58.39 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 2.88 | 4.04 | 4.67 | 4.33 | 4.15 |
| Asset Turnover | 0.65 | 0.58 | 0.61 | 0.64 | 0.66 |
| Working Capital Turnover Ratio | 70.20 | 8.81 | 7.71 | 29.53 | 169.85 |
| Cash Conversion Cycle | 37.74 | 42.62 | 28.36 | 39.89 | 39.77 |
| Days of Sales Outstanding | 41.28 | 46.58 | 31.30 | 45.27 | 46.02 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 3.55 | 3.96 | 2.94 | 5.38 | 6.25 |
| Operating Cycle | 41.28 | 46.58 | 31.30 | 45.27 | 46.02 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.95 | 4.97 | 5.78 | 4.51 | 5.92 |
| Free Cash Flow Per Share | 4.02 | 4.36 | 5.12 | 3.87 | 5.29 |
| Dividend Paid and CapEx Coverage Ratio | 1.81 | 2.10 | 2.45 | 1.98 | 2.83 |
| Capital Expenditure Coverage Ratio | 5.33 | 8.16 | 8.82 | 7.10 | 9.32 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.25 | 0.32 | 0.20 | 0.34 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.11 | 0.14 | 0.11 | 0.15 |
| Free Cash Flow Yield | 5.15% | 4.92% | 5.50% | 4.78% | 5.53% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 54.99 | 48.21 | 90.06 | 37.22 | 44.30 |
| Price-to-Sales (P/S) Ratio | 1.52 | 1.99 | 2.18 | 1.90 | 2.49 |
| Price-to-Book (P/B) Ratio | 2.49 | 2.73 | 2.78 | 3.33 | 4.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 19.43 | 20.32 | 18.18 | 20.92 | 18.07 |
| Price-to-Operating Cash Flow Ratio | 15.79 | 17.83 | 16.12 | 17.97 | 16.13 |
| Price-to-Earnings Growth (PEG) Ratio | -2.41 | 1.10 | -1.46 | -1.45 | 4.53 |
| Enterprise Value Multiple | 14.36 | 18.30 | 19.19 | 17.29 | 16.64 |
| Enterprise Value | 1.58B | 1.59B | 1.43B | 1.32B | 1.43B |
| EV to EBITDA | 14.36 | 18.30 | 19.19 | 17.29 | 16.64 |
| EV to Sales | 2.02 | 2.37 | 2.36 | 2.38 | 2.88 |
| EV to Free Cash Flow | 25.83 | 24.18 | 19.64 | 26.17 | 20.92 |
| EV to Operating Cash Flow | 20.99 | 21.22 | 17.41 | 22.48 | 18.68 |
| Tangible Book Value Per Share | -6.26 | -5.80 | 2.32 | -9.11 | -5.32 |
| Shareholders’ Equity Per Share | 31.40 | 32.46 | 33.56 | 24.32 | 22.92 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.24 | 0.25 | 0.22 | 0.21 |
| Revenue Per Share | 51.47 | 44.57 | 42.63 | 42.60 | 38.38 |
| Net Income Per Share | 0.99 | 1.76 | 1.03 | 2.18 | 2.16 |
| Tax Burden | 0.19 | 0.44 | 0.30 | 0.51 | 0.38 |
| Interest Burden | 0.89 | 0.88 | 0.84 | 0.91 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.09 | 0.00 | 0.08 | 0.09 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| Income Quality | 1.29 | 1.64 | 2.20 | 1.35 | 1.32 |
Currency in USD
