SEM (Select Medical Holdings) Current Accrued Expense: $578 Mil (As of Mar. 2026)

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SEM Select Medical Holdings Corp SEM
55 GF Score
Price $16.51
GF Value $17.32
Valuation Fairly Valued
! 7 Warning Signs
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What is Select Medical Holdings Current Accrued Expense?

Select Medical Holdings SEM 55 Current Accrued Expense is $578 Mil as of Mar. 2026. GuruFocus rates SEM with a GF Score™ of 55/100 and a GF Value™ of $17.32 (Fairly Valued). The stock has 7 warning signs investors should review.

Select Medical Holdings's Current Accrued Expense for the quarter that ended in Mar. 2026 was $578 Mil.

Select Medical Holdings's quarterly Current Accrued Expense increased from Sep. 2025 ($556 Mil) to Dec. 2025 ($598 Mil) but then declined from Dec. 2025 ($598 Mil) to Mar. 2026 ($578 Mil).

Select Medical Holdings's annual Current Accrued Expense increased from Dec. 2023 ($551 Mil) to Dec. 2024 ($610 Mil) but then declined from Dec. 2024 ($610 Mil) to Dec. 2025 ($598 Mil).

Select Medical Holdings Current Accrued Expense Related Terms

Select Medical Holdings Current Accrued Expense Historical Data

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The historical data trend for Select Medical Holdings's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Select Medical Holdings Current Accrued Expense Chart

Select Medical Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 664.75 654.85 550.59 609.82 598.06

Select Medical Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 543.37 549.45 555.97 598.06 577.79
SEM
55GF Score
Select Medical Holdings Corp SEM
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Select Medical Holdings Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $578 Mil mean?
Select Medical Holdings (SEM) has a Current Accrued Expense of $578 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Select Medical Holdings and its competitors.
Is Select Medical Holdings' Current Accrued Expense too high?
Select Medical Holdings' current Current Accrued Expense is $578 Mil. Overall, Select Medical Holdings has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Select Medical Holdings' Current Accrued Expense compare to SGRY and MD?
Select Medical Holdings' Current Accrued Expense of $578 Mil can be compared against companies in the Healthcare Providers & Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Healthcare Providers & Services company?
A good Current Accrued Expense depends on the Healthcare Providers & Services industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Select Medical Holdings and its competitors. Select Medical Holdings's current Current Accrued Expense is $578 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Select Medical Holdings stock overvalued right now?
Based on GuruFocus' analysis, Select Medical Holdings (SEM) is currently considered Fairly Valued. The stock's GF Value™ is $17.32, compared to a current price of $16.51 — trading 4.7% below its estimated fair value. The current Current Accrued Expense is $578 Mil. Select Medical Holdings' overall GF Score™ is 55/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Select Medical Holdings (SEM), the current Current Accrued Expense is $578 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Select Medical Holdings (SEM) Overvalued in 2026?

Based on GuruFocus' analysis, Select Medical Holdings stock appears to be undervalued. The current stock price of $16.51 is trading 4.7% below its estimated GF Value™ of $17.32. GuruFocus considers Select Medical Holdings to be Fairly Valued.

Key valuation signals for SEM:

  • Current Accrued Expense: $578 Mil
  • GF Value™: $17.32 vs. price of $16.51 (4.7% below fair value)
  • GF Score™: 55/100 with 7 warning signs

No single metric tells the full story. See the SEM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Select Medical Holdings Business Description

Address 4714 Gettysburg Road, P.O. Box 2034, Mechanicsburg, PA, USA, 17055
Select Medical Holdings Corp is a healthcare company that operates through three segments: critical illness recovery hospitals, rehabilitation hospitals, and outpatient rehabilitation clinics. Critical illness recovery hospitals which derives maximum revenue consists of hospitals designed to serve the needs of patients recovering from critical illnesses, often with complex medical needs. The rehabilitation hospital segment consists of hospitals designed to serve patients that require intensive physical rehabilitation care. Patients are typically admitted to critical illness recovery hospitals and rehabilitation hospitals from general acute care hospitals. The outpatient rehabilitation segment consists of clinics that provide physical, occupational, and speech rehabilitation services.
55GF Score

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Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$16.51
Price
$17.32
GF Value