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US Physical Therapy USPH Impairment of assets held for sale

Discontinued — last reported Q4 '25

Impairment of assets held for sale at other companies

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$0
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-$1.04M-279%
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FMC CorporationFMC
$34.1M
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REX American ResourcesREX
$0
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Hillman Solutions Corp.HLMN
$0
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Leggett & PlattLEG
$2.8M-41.1%

Segments

By segment

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Physical Therapy Operations$0-100%

Other financials

Income statement

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Revenue$198.3M+7.9%
Gross profit$32.8M+5.4%
Operating income$12.5M-36.5%
Net income$5.0M-49.1%
EPS (diluted)-$0.12-115%

Balance sheet

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Cash & equivalents$28.4M-27.4%
Total debt$169.4M+12.6%
Total equity$469.0M-5.7%
Total assets$1.2B+5.3%

Cash flow

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Operating cash flow$3.8M+181%
CapEx$5.4M+108%
Free cash flow-$1.6M+78.4%

Valuation

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Market cap$1.01B-10.6%
Enterprise value$1.15B-7.2%
P/E29.1×-4.8×
P/S1.3×-0.3×

Profitability

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Gross margin19%+0.9pp
Operating margin10%+0.3pp
Net margin4.4%-0.4pp
FCF margin8.4%+0.4pp

Returns & leverage

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Return on equity7.2%+0.4pp
Debt / equity0.4×+0.1×
Current ratio1.2×0.0×

Where this comes from

Reported directly by US Physical Therapy in its filing.

Tagged under the XBRL concept us-gaap:ImpairmentOfLongLivedAssetsToBeDisposedOf.

The official record: US Physical Therapy’s 10-K, filed February 27, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is US Physical Therapy's impairment of assets held for sale?
US Physical Therapy (USPH) reported impairment of assets held for sale of $0 in Q4 2025.
How has US Physical Therapy's impairment of assets held for sale changed year-over-year?
US Physical Therapy's impairment of assets held for sale decreased by 100.0% year-over-year, from $604.5K to $0.
What does impairment of assets held for sale mean?
This measures the write-down of long-term assets, such as property, plant, and equipment, that are classified as held for sale or are no longer expected to provide future economic value. It indicates a reduction in the recoverability of capital investments due to operational shifts or asset obsolescence. Investors use this to gauge the quality of the asset base and the effectiveness of capital allocation.