Stock Markets August 11, 2026 12:56 PM

TD Cowen Keeps Encompass Health as Top SMidCap Pick After Strong Q2

Robust same-store volumes, earnings beat and upgraded guidance underpin analyst conviction

By Derek Hwang
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TD Cowen analyst Ryan Langston retained Encompass Health Corporation as his leading small- and mid-cap recommendation after the company reported strong second-quarter fiscal 2026 results. Encompass Health posted an adjusted EBITDA beat, accelerated same-store volume growth, raised full-year guidance and authorized a $1 billion share repurchase program, with management citing higher patient demand, improved occupancy and lower premium labor costs as drivers of performance.

TD Cowen Keeps Encompass Health as Top SMidCap Pick After Strong Q2
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Key Points

  • Encompass Health reported adjusted EBITDA of $348 million in Q2, beating consensus by 3% despite an $11.5 million headwind from net supplemental discharge payments - impacts healthcare and small- and mid-cap equity markets.
  • Same-store volume growth was 2.8% year-over-year and revenue grew 10% to $1.597 billion, both surpassing analyst expectations - affects healthcare services and revenue growth outlooks.
  • Company raised full-year adjusted EBITDA guidance by $15 million at both ends of the range, increased revenue guidance to $6.410 billion - $6.490 billion, and authorized a $1 billion share repurchase program - relevant to capital markets and investor returns.

TD Cowen analyst Ryan Langston has left Encompass Health Corporation at the top of his small- and mid-cap list following the company’s fiscal 2026 second-quarter results, which combined volume gains with an earnings beat despite a modest headwind.


Quarterly performance highlights

  • Adjusted EBITDA: Encompass Health reported adjusted EBITDA of $348 million for the quarter, beating consensus estimates by 3% despite absorbing an $11.5 million year-over-year headwind from net supplemental discharge payments.
  • Same-store volumes: Same-store volume growth reached 2.8% year-over-year, above the consensus estimate of 2.0% and nearly in line with TD Cowen’s 2.9% projection.
  • Revenue: Revenue totaled $1.597 billion, up 10% year-over-year and 2% ahead of both consensus and TD Cowen estimates.
  • Adjusted EPS: Adjusted earnings per share were $1.55, an 11% increase year-over-year and ahead of the analyst consensus of $1.49.

Guidance and capital allocation

Management raised full-year 2026 adjusted EBITDA guidance by $15 million at both the low and high ends of the range, which corresponds to a 1.1% increase at the midpoint. The company also increased its full-year revenue guidance to a range of $6.410 billion to $6.490 billion, up from the prior range of $6.375 billion to $6.470 billion.

Alongside the upgraded outlook, the board authorized a new $1 billion share repurchase program, a move the company said reflects confidence in its balance sheet flexibility.

Operational metrics and drivers

  • Total year-over-year discharge growth was 5.6%, exceeding estimates.
  • Same-store discharge growth of 2.8% outperformed consensus despite tougher year-over-year comparisons and ongoing facility consolidations.
  • The company added 100 beds during the quarter through a mix of expansions within existing facilities and new openings.
  • Revenue per discharge rose 3.9%, also beating expectations.

In a corporate update, Encompass Health attributed the quarterly outperformance to high patient demand, improved occupancy and lower costs associated with premium labor.


Analyst stance

Following the results and the revised guidance, TD Cowen’s Ryan Langston maintained Encompass Health as his top pick in the small- and mid-cap universe, reflecting the combination of volume momentum, margin resilience and shareholder-friendly capital allocation reflected in the repurchase program.

Note: The factual details in this report reflect the company’s reported metrics for the second quarter of fiscal 2026 and the accompanying guidance adjustments and capital actions described by management.

Risks

  • An $11.5 million year-over-year headwind from net supplemental discharge payments reduced adjusted EBITDA growth in the quarter - risk to margin performance in healthcare services.
  • Facility consolidations contributed to tougher year-over-year comparisons for same-store discharge growth, indicating potential near-term operational variability - risk to volume metrics in inpatient rehabilitation services.
  • The company’s guidance and repurchase program depend on sustained patient demand and occupancy improvements; any reversal in these drivers could pressure revenue and cash allocation plans - risk to both operational results and capital deployment strategies.

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