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Encompass Health Corp（EHC）とPENN Entertainment, Inc.（PENN）の財務データ比較。上の社名をクリックして会社を切り替えられます
PENN Entertainment, Inc.の直近四半期売上が大きい（$1.8B vs $1.5B、Encompass Health Corpの約1.2倍）。Encompass Health Corpの純利益率が高く（9.5% vs -0.2%、差は9.6%）。Encompass Health Corpの前年同期比売上増加率が高い（9.9% vs 6.4%）。過去8四半期でEncompass Health Corpの売上複合成長率が高い（8.3% vs 3.4%）
エンコンパスヘルスコーポレーション（旧Amcare、HealthSouth）は米国アラバマ州バーミンガムに本社を置く米国最大の入院リハビリサービス事業者で、39州とプエルトリコに173の入院リハビリ病院を展開し、脳卒中や神経疾患、心肺疾患、脳損傷から回復中の患者に専門的な治療とケアを提供している。
Penn Entertainment, Inc.（旧称Penn National Gaming）は米国のエンターテイメント企業で、複合エンターテイメント施設の運営、スポーツコンテンツ提供、カジノ事業を手がけています。全米20州でHollywood Casino、Ameristar、Boomtownなどのブランドの下43施設を運営するほか、カナダのデジタルメディア企業Score Media and Gamingを所有しています。
EHC vs PENN — 直接比較
損益計算書 — Q4 FY2025 vs Q1 FY2026
| 指標 | | |
|---|---|---|
| 売上 | $1.5B | $1.8B |
| 純利益 | $146.1M | $-2.8M |
| 粗利率 | — | — |
| 営業利益率 | 16.7% | 5.5% |
| 純利益率 | 9.5% | -0.2% |
| 売上前年比 | 9.9% | 6.4% |
| 純利益前年比 | 20.8% | 66.7% |
| EPS（希薄化後） | $1.43 | $-0.02 |
緑 = その指標でリード。会計年度がずれている場合は期間が異なる場合あり
8四半期 売上・利益トレンド
並べて比較する四半期履歴。決算期がずれていても暦四半期で整列
| Q1 26 | — | $1.8B | ||
| Q4 25 | $1.5B | $1.8B | ||
| Q3 25 | $1.5B | $1.7B | ||
| Q2 25 | $1.5B | $1.8B | ||
| Q1 25 | $1.5B | $1.7B | ||
| Q4 24 | $1.4B | $1.7B | ||
| Q3 24 | $1.4B | $1.6B | ||
| Q2 24 | $1.3B | $1.7B |
| Q1 26 | — | $-2.8M | ||
| Q4 25 | $146.1M | $-72.9M | ||
| Q3 25 | $126.5M | $-864.6M | ||
| Q2 25 | $142.1M | $-17.4M | ||
| Q1 25 | $151.5M | $111.8M | ||
| Q4 24 | $120.9M | $-133.3M | ||
| Q3 24 | $108.2M | $-36.7M | ||
| Q2 24 | $114.1M | $-26.8M |
| Q1 26 | — | 5.5% | ||
| Q4 25 | 16.7% | -1.0% | ||
| Q3 25 | 14.9% | -45.2% | ||
| Q2 25 | 16.2% | 4.4% | ||
| Q1 25 | 16.4% | 2.6% | ||
| Q4 24 | 14.3% | -2.9% | ||
| Q3 24 | 13.6% | 4.1% | ||
| Q2 24 | 14.3% | 4.5% |
| Q1 26 | — | -0.2% | ||
| Q4 25 | 9.5% | -4.0% | ||
| Q3 25 | 8.6% | -50.3% | ||
| Q2 25 | 9.7% | -1.0% | ||
| Q1 25 | 10.4% | 6.7% | ||
| Q4 24 | 8.6% | -8.0% | ||
| Q3 24 | 8.0% | -2.2% | ||
| Q2 24 | 8.8% | -1.6% |
| Q1 26 | — | $-0.02 | ||
| Q4 25 | $1.43 | $-0.36 | ||
| Q3 25 | $1.24 | $-6.03 | ||
| Q2 25 | $1.39 | $-0.12 | ||
| Q1 25 | $1.48 | $0.68 | ||
| Q4 24 | $1.18 | $-0.87 | ||
| Q3 24 | $1.06 | $-0.24 | ||
| Q2 24 | $1.12 | $-0.18 |
貸借対照表と財務力
直近四半期の流動性・レバレッジ・純資産のスナップショット
| 指標 | | |
|---|---|---|
| 現金・短期投資手元流動性 | $72.2M | $708.0M |
| 総負債低いほど良い | $2.4B | — |
| 株主資本純資産 | $2.4B | — |
| 総資産 | $7.1B | — |
| 負債/資本比率低いほどレバレッジが低い | 1.00× | — |
8四半期トレンド — 暦四半期で整列
| Q1 26 | — | $708.0M | ||
| Q4 25 | $72.2M | $686.6M | ||
| Q3 25 | $48.7M | $660.1M | ||
| Q2 25 | $99.1M | $671.6M | ||
| Q1 25 | $95.8M | $591.6M | ||
| Q4 24 | $85.4M | $706.6M | ||
| Q3 24 | $147.8M | $834.0M | ||
| Q2 24 | $154.4M | $877.6M |
| Q1 26 | — | — | ||
| Q4 25 | $2.4B | $2.9B | ||
| Q3 25 | $2.4B | $2.9B | ||
| Q2 25 | $2.3B | $2.8B | ||
| Q1 25 | $2.3B | $2.6B | ||
| Q4 24 | $2.4B | $2.8B | ||
| Q3 24 | $2.3B | $2.8B | ||
| Q2 24 | $2.7B | $2.8B |
| Q1 26 | — | — | ||
| Q4 25 | $2.4B | $1.8B | ||
| Q3 25 | $2.4B | $2.0B | ||
| Q2 25 | $2.3B | $3.0B | ||
| Q1 25 | $2.2B | $3.0B | ||
| Q4 24 | $2.1B | $2.9B | ||
| Q3 24 | $2.0B | $3.1B | ||
| Q2 24 | $1.8B | $3.1B |
| Q1 26 | — | — | ||
| Q4 25 | $7.1B | $14.3B | ||
| Q3 25 | $6.9B | $14.3B | ||
| Q2 25 | $6.8B | $15.2B | ||
| Q1 25 | $6.6B | $15.1B | ||
| Q4 24 | $6.5B | $15.3B | ||
| Q3 24 | $6.5B | $15.5B | ||
| Q2 24 | $6.4B | $15.5B |
| Q1 26 | — | — | ||
| Q4 25 | 1.00× | 1.58× | ||
| Q3 25 | 1.01× | 1.46× | ||
| Q2 25 | 1.02× | 0.94× | ||
| Q1 25 | 1.08× | 0.89× | ||
| Q4 24 | 1.14× | 0.98× | ||
| Q3 24 | 1.20× | 0.91× | ||
| Q2 24 | 1.46× | 0.91× |
キャッシュフローと資本効率
再投資後に実際に生み出すキャッシュ。純利益より操作が難しい
| 指標 | | |
|---|---|---|
| 営業キャッシュフロー直近四半期 | $346.0M | — |
| フリーキャッシュフロー営業CF - 設備投資 | $116.7M | — |
| FCFマージンFCF / 売上 | 7.6% | — |
| 設備投資強度設備投資 / 売上 | 14.8% | 5.3% |
| キャッシュ転換率営業CF / 純利益 | 2.37× | — |
| 直近12ヶ月FCF直近4四半期 | $439.2M | — |
8四半期トレンド — 暦四半期で整列
| Q1 26 | — | — | ||
| Q4 25 | $346.0M | $107.2M | ||
| Q3 25 | $270.8M | $180.9M | ||
| Q2 25 | $270.2M | $178.2M | ||
| Q1 25 | $288.6M | $41.9M | ||
| Q4 24 | $278.8M | $102.9M | ||
| Q3 24 | $267.8M | $174.7M | ||
| Q2 24 | $217.4M | $150.4M |
| Q1 26 | — | — | ||
| Q4 25 | $116.7M | $-83.2M | ||
| Q3 25 | $83.7M | $8.2M | ||
| Q2 25 | $113.3M | $18.8M | ||
| Q1 25 | $125.5M | $-83.3M | ||
| Q4 24 | $80.1M | $-118.1M | ||
| Q3 24 | $120.3M | $42.6M | ||
| Q2 24 | $60.5M | $62.2M |
| Q1 26 | — | — | ||
| Q4 25 | 7.6% | -4.6% | ||
| Q3 25 | 5.7% | 0.5% | ||
| Q2 25 | 7.8% | 1.1% | ||
| Q1 25 | 8.6% | -5.0% | ||
| Q4 24 | 5.7% | -7.1% | ||
| Q3 24 | 8.9% | 2.6% | ||
| Q2 24 | 4.6% | 3.7% |
| Q1 26 | — | 5.3% | ||
| Q4 25 | 14.8% | 10.5% | ||
| Q3 25 | 12.7% | 10.1% | ||
| Q2 25 | 10.8% | 9.0% | ||
| Q1 25 | 11.2% | 7.5% | ||
| Q4 24 | 14.1% | 13.2% | ||
| Q3 24 | 10.9% | 8.1% | ||
| Q2 24 | 12.1% | 5.3% |
| Q1 26 | — | — | ||
| Q4 25 | 2.37× | — | ||
| Q3 25 | 2.14× | — | ||
| Q2 25 | 1.90× | — | ||
| Q1 25 | 1.90× | 0.37× | ||
| Q4 24 | 2.31× | — | ||
| Q3 24 | 2.48× | — | ||
| Q2 24 | 1.91× | — |
財務フロー比較
売上 → 粗利 → 営業利益 → 純利益のサンキー図
セグメント別売上内訳
EHC
| Medicare | $1.0B | 66% |
| Medicare Advantage | $243.1M | 16% |
| Managed Care | $160.7M | 10% |
| Medicaid | $47.0M | 3% |
| Other Income Source | $44.8M | 3% |
| Other Thirdparty Payors | $11.2M | 1% |
| Workers Compensation | $7.6M | 0% |
| Patients | $4.6M | 0% |
PENN
| Northeast segment (1) | $687.1M | 39% |
| Interactive (5) | $290.1M | 16% |
| South segment (2) | $288.3M | 16% |
| Midwest segment (4) | $282.9M | 16% |
| West segment (3) | $129.7M | 7% |
| Other | $101.0M | 6% |
