What is US Physical Therapy's SG&A?

US Physical Therapy (USPH) reported SG&A of $18.27M in Q1 2026.

How has US Physical Therapy's SG&A changed year-over-year?

US Physical Therapy's SG&A increased by 12.5% year-over-year, from $16.25M to $18.27M.

What is the long-term trend for US Physical Therapy's SG&A?

Over 4 years (2021 to 2025), US Physical Therapy's SG&A has grown at a 10.5% compound annual growth rate (CAGR), from $46.53M to $69.26M.

Combined selling expenses (sales force, marketing, distribution) and general & administrative costs (management, legal, accounting, facilities) — the broadest opex category.

US Physical Therapy USPH SG&A

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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×-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:SellingGeneralAndAdministrativeExpense.

The official record: US Physical Therapy’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is US Physical Therapy's SG&A?: US Physical Therapy (USPH) reported SG&A of $18.27M in Q1 2026.
How has US Physical Therapy's SG&A changed year-over-year?: US Physical Therapy's SG&A increased by 12.5% year-over-year, from $16.25M to $18.27M.
What is the long-term trend for US Physical Therapy's SG&A?: Over 4 years (2021 to 2025), US Physical Therapy's SG&A has grown at a 10.5% compound annual growth rate (CAGR), from $46.53M to $69.26M.
What does SG&A mean?: Combined selling expenses (sales force, marketing, distribution) and general & administrative costs (management, legal, accounting, facilities) — the broadest opex category.