SP
Surgery Partners, Inc. (SGRY)·Q4 2024 Earnings Summary
Executive Summary
- Q4 delivered strong top-line growth: revenue rose 17.5% to $864.4M and same‑facility revenue grew 5.6%; Adjusted EBITDA increased 15.1% to $163.8M with an 18.9% margin, while GAAP diluted EPS was a loss of $0.86 due to a non‑cash deferred tax valuation allowance .
- Full-year 2024 marked record scale: revenue topped $3.114B and Adjusted EBITDA reached $508.2M; full-year Adjusted EBITDA margin expanded 30 bps to 16.3% .
- Initial 2025 guidance: revenue $3.30–$3.45B and Adjusted EBITDA $555–$565M; liquidity >$770M supports ~$200M M&A without accessing capital markets; capex (maintenance) $40–$50M; no federal cash taxes expected until 2029 .
- Stock reaction catalysts: special committee review of Bain Capital’s non‑binding $25.75/share proposal; management sees site‑neutral proposals as neutral-to-positive with worst‑case revenue impact ~1% .
What Went Well and What Went Wrong
What Went Well
- Double-digit Q4 growth and solid same-facility performance: revenue +17.5% YoY to $864.4M; same‑facility revenue +5.6% with case growth +5.1% .
- Orthopedics momentum: total joint procedures grew ~50% in 2024; 14 surgical robots added; >750 physicians recruited in 2024, expected to more than double impact in 2025 .
- Strong rate visibility and margin execution: 99% of 2025 managed-care rates already secured; Medicare rate increase ~3%; full-year margin +30 bps to 16.3% .
- Quote (CEO): “This is the first time Surgery Partners has recorded revenue over $3 billion and adjusted EBITDA over $0.5 billion.”
What Went Wrong
- GAAP net loss in Q4 driven by technical accounting: non‑cash $99.5M valuation allowance on deferred tax assets; diluted EPS −$0.86; company does not expect federal income taxes until 2029 .
- Limited operating leverage in Q4 despite revenue beat: higher operating costs including corporate bonus accruals and slight payer‑mix pressure muted EBITDA vs revenue; management called several increases “temporary” .
- Elevated transaction/integration costs weighed on free cash flow in 2024 (~$100.1M for the year), expected to abate as integration completes and M&A normalizes in 2025 .
Financial Results
Quarterly trajectory (oldest → newest)
Year-over-year Q4 comparison
Same-facility KPIs and mix
Segment breakdown (data available for Q3)
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- Strategy and scale: “We reported full year adjusted EBITDA growth of 16% and net revenue growth of 13.5%… This is the first time Surgery Partners has recorded revenue over $3 billion and adjusted EBITDA over $0.5 billion.” (Eric Evans, CEO) .
- Rate visibility: “Our managed care team… has already secured over 99% of our expected contractual rates for 2025. When combined with Medicare rate increases, which were approximately 3% for 2025, we have high confidence in… rate growth.” (Eric Evans) .
- Liquidity and capital markets: “We ended the quarter with $270 million in cash… over $770 million in total liquidity.” (Dave Doherty, CFO) . “We will have sufficient liquidity… to support future M&A… without having to access incremental capital… over the next 5 years.” (Dave Doherty) .
- Regulatory stance: “We believe none [site-neutral frameworks]… will have a material impact… worst‑case scenario would be limited to 1% of our net revenue.” (Eric Evans) .
- Taxes: “The net loss… includes a non-cash valuation allowance… The Company is not expected to pay federal income taxes until 2029.” (Press release) .
Q&A Highlights
- Site neutrality impact sizing: Worst‑case ~1% revenue exposure; ~2/3 in larger facilities and ~1/3 in ASCs; management expects likely neutral-to-positive as procedures shift to SGRY sites .
- Q1 cadence: January weather impacts largely rescheduled; modeling suggests ~23% of annual revenue and ~18.5% of adjusted earnings in Q1 .
- Divestitures in guidance: ~$11M Adjusted EBITDA headwind considered; less than ~2% revenue growth drag within FY2025 guide .
- Operating leverage: Q4 operating costs elevated by corporate bonus accruals and minor payer-mix pressure; viewed as temporary .
- Transaction/integration costs: ~$100.1M in 2024; expected to significantly abate in 2025 as integration complexity wanes; M&A target ~$200M .
- Deferred tax valuation allowance: Technical accounting driver; cash tax remains minimal (~$2M/year across states; no federal) .
Estimates Context
- S&P Global consensus for Q4 EPS and revenue was unavailable at the time of analysis due to data limits; therefore, we cannot quantify the beat/miss vs consensus. One analyst noted revenue “beat by more than 4%” while EBITDA was roughly in line, citing operating cost factors .
- If consensus becomes available, re-run comparisons to update beat/miss characterization. Values would be retrieved from S&P Global.
Key Takeaways for Investors
- Revenue growth and same-facility momentum remained robust in Q4; orthopedics (especially total joints) is a durable growth engine, supported by physician recruitment and robotics investments .
- Non-GAAP adjustments matter: GAAP loss reflects non‑cash DTA valuation allowance; Adjusted Diluted EPS of $0.44 indicates underlying performance; expect no federal cash taxes until 2029, aiding cash generation .
- 2025 setup is constructive: high rate visibility (>99% contracted), margin expansion drivers (procurement, revenue cycle), normalized M&A ($~200M), and integration cost abatement should support double-digit Adjusted EBITDA growth .
- Liquidity and leverage framework: >$770M liquidity and 3.7x credit‑agreement net debt/EBITDA; management plans deleveraging over medium term without accessing capital markets .
- Regulatory risk appears contained: management sizes site‑neutral worst‑case at ~1% of revenue and sees potential for tailwinds as cases shift to lower‑cost settings .
- Near-term trading: Special committee review of Bain’s $25.75 proposal is a headline catalyst; watch for 8‑K updates and Q1 cadence given weather rescheduling .
- Medium-term thesis: Scale advantages in procurement/revenue cycle, continued MSK mix shift, and de novo expansion (≥10/year) provide multi-year compounding opportunities .