UHS (Universal Health Services) EBIT: $2,170 Mil (TTM As of Mar. 2026)


UHS Universal Health Services Inc UHS
85 GF Score
Price $145.41
GF Value $228.22
Valuation Significantly Undervalued
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What is Universal Health Services EBIT?

Universal Health Services UHS -0.30% 85 EBIT is $2,170 Mil as of Mar. 2026. GuruFocus rates UHS with a GF Score™ of 85/100 and a GF Value™ of $228.22 (Significantly Undervalued).

Universal Health Services's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was $505 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was $2,170 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Universal Health Services's annualized ROC % for the quarter that ended in Mar. 2026 was 11.48%. Universal Health Services's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 24.28%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Universal Health Services's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 15.56%.

Universal Health Services  (NYSE:UHS) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Universal Health Services's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=2011.44 * ( 1 - 23.54% )/( (13653.173 + 13147.18)/ 2 )
=1537.947024/13400.1765
=11.48 %

where

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=15527.593 - 1736.623 - ( 137.797 - max(0, 3239.601 - 3407.915+137.797))
=13653.173

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=15681.142 - 2414.934 - ( 119.028 - max(0, 3244.078 - 3499.701+119.028))
=13147.18

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

Universal Health Services's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=2020.356/( ( (7382.336 + max(851.912, 0)) + (7438.963 + max(965.739, 0)) )/ 2 )
=2020.356/( ( 8234.248 + 8404.702 )/ 2 )
=2020.356/8319.475
=24.28 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2602.434 + 232.11 + 435.574) - (1736.623 + 0 + 681.583)
=851.912

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2745.09 + 229.415 + 406.168) - (2414.934 + 0 + -4.5474735088646E-13)
=965.739

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Universal Health Services's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=2169.848/13949.004
=15.56 %

* 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.

Universal Health Services EBIT Related Terms

Universal Health Services EBIT Historical Data

* Premium members only.

The historical data trend for Universal Health Services's EBIT 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.

Universal Health Services EBIT Chart

Universal Health Services Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,376.99 993.15 1,147.10 1,680.45 2,124.40

Universal Health Services Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EBIT 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 459.64 507.85 534.26 622.66 505.09

UHS vs ENSG, EHC, PACS: EBIT Comparison

For the Medical Care Facilities subindustry, Universal Health Services's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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.

Universal Health Services EV-to-EBIT vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Universal Health Services's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Universal Health Services's EV-to-EBIT falls into.


UHS
85GF Score
Universal Health Services Inc UHS
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Health Services EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $2,170 Mil.

* 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 EBIT →
What does a EBIT of $2,170 Mil mean?
Universal Health Services (UHS) has a EBIT of $2,170 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Universal Health Services.
Is Universal Health Services' EBIT too high?
Universal Health Services' current EBIT is $2,170 Mil. Overall, Universal Health Services has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Health Services' EBIT compare to ENSG and EHC?
Universal Health Services' EBIT of $2,170 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 EBIT for a Healthcare Providers & Services company?
A good EBIT depends on the Healthcare Providers & Services industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Universal Health Services. Universal Health Services's current EBIT is $2,170 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Health Services stock overvalued right now?
Based on GuruFocus' analysis, Universal Health Services (UHS) is currently considered Significantly Undervalued. The stock's GF Value™ is $228.22, compared to a current price of $145.41 — trading 36.3% below its estimated fair value. The current EBIT is $2,170 Mil. Universal Health Services' overall GF Score™ is 85/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For Universal Health Services (UHS), the current EBIT is $2,170 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 Universal Health Services (UHS) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Health Services stock appears to be undervalued. The current stock price of $145.41 is trading 36.3% below its estimated GF Value™ of $228.22. GuruFocus considers Universal Health Services to be Significantly Undervalued.

Key valuation signals for UHS:

  • EBIT: $2,170 Mil
  • GF Value™: $228.22 vs. price of $145.41 (36.3% below fair value)
  • GF Score™: 85/100

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

Universal Health Services Business Description

Address 367 South Gulph Road, Universal Corporate Center, P.O. Box 61558, King Of Prussia, PA, USA, 19406-0958
Universal Health Services Inc offers healthcare services through its behavioral health centers, acute care hospitals, and related outpatient facilities. As of late 2025, the company operated 346 inpatient behavioral health centers, 29 acute care hospitals, and many supportive outpatient facilities. Its operations are concentrated in the U.S, particularly in Nevada (21% of 2025 operating profits), Texas (19%), and California (13%), although it does have some exposure to the UK behavioral health market (6% of 2025 sales) too. While its acute care services account for over 55% of revenue, the behavioral health centers sport higher margins and account for over 55% of pretax profits.
85GF Score

Get the complete analysis for UHS

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

$145.41
Price
$228.22
GF Value