USPH (US Physical Therapy) Days Payable: 3.53 (As of Mar. 2026) — 28% Above Median


USPH US Physical Therapy Inc USPH
78 GF Score
Price $68.78
GF Value $107.64
Valuation Significantly Undervalued
! 5 Warning Signs
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What is US Physical Therapy Days Payable?

US Physical Therapy USPH +3.71% 78 Days Payable is 3.53 as of Mar. 2026, which is 28% above its 10-year median of 2.76. GuruFocus rates USPH with a GF Score™ of 78/100 and a GF Value™ of $107.64 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 606 Healthcare Providers & Services companies, US Physical Therapy ranks worse than 98.35% on this metric.

US Physical Therapy's average Accounts Payable for the three months ended in Mar. 2026 was $6.4 Mil. US Physical Therapy's Cost of Goods Sold for the three months ended in Mar. 2026 was $165.5 Mil. Hence, US Physical Therapy's Days Payable for the three months ended in Mar. 2026 was 3.53.

The historical rank and industry rank for US Physical Therapy's Days Payable or its related term are showing as below:

USPH' s Days Payable Range Over the Past 10 Years
Min: 2.13   Med: 2.76   Max: 5.37
Current: 3.46

During the past 13 years, US Physical Therapy's highest Days Payable was 5.37. The lowest was 2.13. And the median was 2.76.

USPH's Days Payable is ranked worse than
98.35% of 606 companies
in the Healthcare Providers & Services industry
Industry Median: 58.205 vs USPH: 3.46

US Physical Therapy's Days Payable declined from Mar. 2025 (3.59) to Mar. 2026 (3.53). It may suggest that US Physical Therapy accelerated paying its suppliers.


US Physical Therapy Days Payable Historical Data

* Premium members only.

The historical data trend for US Physical Therapy's Days Payable 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.

US Physical Therapy Days Payable Chart

US Physical Therapy Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.77 5.37 3.93 3.28 3.47

US Physical Therapy Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable 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 3.59 3.01 3.31 3.78 3.53

USPH vs INNV, NUTX, AMN: Days Payable Comparison

For the Medical Care Facilities subindustry, US Physical Therapy's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


US Physical Therapy Days Payable vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, US Physical Therapy's Days Payable distribution charts can be found below:

* The bar in red indicates where US Physical Therapy's Days Payable falls into.


USPH
78GF Score
US Physical Therapy Inc USPH
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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US Physical Therapy Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

US Physical Therapy's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (5.936 + 6.059) / 2 ) / 631.297*365
=5.9975 / 631.297*365
=3.47

US Physical Therapy's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (6.059 + 6.758) / 2 ) / 165.534*365 / 4
=6.4085 / 165.534*365 / 4
=3.53

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 3.53 mean?
US Physical Therapy (USPH) has a Days Payable of 3.53 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on US Physical Therapy and its competitors. This is 28% above median its historical median of 2.76. Over the past decade, US Physical Therapy's Days Payable has ranged from 2.13 to 5.37. According to the industry distribution chart, US Physical Therapy ranks #596 out of 606 companies in the Healthcare Providers & Services industry, placing it in the top 98.3%.
Is US Physical Therapy's Days Payable too high?
US Physical Therapy's current Days Payable of 3.53 is 28% above median its 10-year median of 2.76. Over the past 10 years, this metric has ranged from a low of 2.13 to a high of 5.37. The Healthcare Providers & Services industry median Days Payable is 58.21. US Physical Therapy's value of 3.53 is 93.9% below this industry median. Based on the distribution chart, US Physical Therapy ranks #596 out of 606 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, US Physical Therapy has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does US Physical Therapy's Days Payable compare to INNV and NUTX?
According to the Healthcare Providers & Services industry distribution chart, US Physical Therapy ranks #596 out of 606 companies for Days Payable. This places US Physical Therapy in the lower half of its industry. The industry median Days Payable is 58.21. US Physical Therapy's value of 3.53 is 93.9% below this benchmark. Historically, US Physical Therapy's own Days Payable has ranged from 2.13 to 5.37 over the past decade. While the company's 10-year median is 2.76 vs. the industry median of 58.21, US Physical Therapy has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Healthcare Providers & Services company?
The median Days Payable among Healthcare Providers & Services companies is 58.21, based on 606 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. US Physical Therapy's current Days Payable of 3.53 is 93.9% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on US Physical Therapy and its competitors. For the Healthcare Providers & Services industry, the median Days Payable is 58.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. US Physical Therapy's current Days Payable is 3.53, which is 28% above median its own 10-year median of 2.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is US Physical Therapy stock overvalued right now?
Based on GuruFocus' analysis, US Physical Therapy (USPH) is currently considered Significantly Undervalued. The stock's GF Value™ is $107.64, compared to a current price of $68.78 — trading 36.1% below its estimated fair value. The current Days Payable is 3.53, which is 28% above median its 10-year median of 2.76 and 93.9% below the Healthcare Providers & Services industry median of 58.21. US Physical Therapy's overall GF Score™ is 78/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For US Physical Therapy (USPH), the current Days Payable is 3.53 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 US Physical Therapy (USPH) Overvalued in 2026?

Based on GuruFocus' analysis, US Physical Therapy stock appears to be undervalued. The current stock price of $68.78 is trading 36.1% below its estimated GF Value™ of $107.64. GuruFocus considers US Physical Therapy to be Significantly Undervalued.

Key valuation signals for USPH:

  • Days Payable: 3.53 (28% above median its 10-year median of 2.76)
  • GF Value™: $107.64 vs. price of $68.78 (36.1% below fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 93.9% below the Healthcare Providers & Services median (#596 of 606)

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


US Physical Therapy Business Description

Address 1300 West Sam Houston Parkway South, Suite 300, Houston, TX, USA, 77042
US Physical Therapy Inc through its subsidiaries operate outpatient physical therapy clinics that provide pre-and post-operative care and treatment for orthopedic-related disorders, sports-related injuries, preventative care, rehabilitation of injured workers, and neurological-related injuries. The principal payment sources for the clinics' services are managed care programs, commercial health insurance, Medicare/Medicaid, workers' compensation insurance, and proceeds from personal injury cases. Its operating segment includes Physical therapy operations and Industrial injury prevention services. The company generates maximum revenue from the Physical therapy operations segment.
78GF Score

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

$68.78
Price
$107.64
GF Value