WallStSmart

Acadia Healthcare Company Inc (ACHC)vsUniversal Health Services Inc (UHS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Universal Health Services Inc generates 427% more annual revenue ($17.76B vs $3.37B). UHS leads profitability with a 8.6% profit margin vs -32.8%. UHS appears more attractively valued with a PEG of 1.02. UHS earns a higher WallStSmart Score of 70/100 (B).

ACHC

Buy

51

out of 100

Grade: C-

Growth: 4.7Profit: 4.0Value: 7.0Quality: 4.5
Piotroski: 4/9Altman Z: 0.29

UHS

Strong Buy

70

out of 100

Grade: B

Growth: 6.7Profit: 7.0Value: 6.0Quality: 6.0
Piotroski: 5/9Altman Z: 2.76
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ACHCUndervalued (+83.9%)

Margin of Safety

+83.9%

Fair Value

$96.47

Current Price

$24.48

$71.99 discount

UndervaluedFair: $96.47Overvalued
UHSSignificantly Overvalued (-29.7%)

Margin of Safety

-29.7%

Fair Value

$178.30

Current Price

$145.17

$33.13 premium

UndervaluedFair: $178.30Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ACHC1 strengths · Avg: 10.0/10
Price/BookValuation
1.1x10/10

Reasonable price relative to book value

UHS3 strengths · Avg: 9.7/10
P/E RatioValuation
6.1x10/10

Attractively priced relative to earnings

Price/BookValuation
1.2x10/10

Reasonable price relative to book value

Return on EquityProfitability
20.2%9/10

Every $100 of equity generates 20 in profit

Areas to Watch

ACHC4 concerns · Avg: 2.3/10
Debt/EquityHealth
1.363/10

Elevated debt levels

Return on EquityProfitability
-56.5%2/10

ROE of -56.5% — below average capital efficiency

EPS GrowthGrowth
-49.6%2/10

Earnings declined 49.6%

Free Cash FlowQuality
$-15.03M2/10

Negative free cash flow — burning cash

UHS0 concerns · Avg: 0/10

No major concerns identified

Comparative Analysis Report

WallStSmart Research

Bull Case : ACHC

The strongest argument for ACHC centers on Price/Book. PEG of 1.38 suggests the stock is reasonably priced for its growth.

Bull Case : UHS

The strongest argument for UHS centers on P/E Ratio, Price/Book, Return on Equity. PEG of 1.02 suggests the stock is reasonably priced for its growth.

Bear Case : ACHC

The primary concerns for ACHC are Debt/Equity, Return on Equity, EPS Growth.

Bear Case : UHS

No major red flags identified for UHS, but monitor valuation.

Key Dynamics to Monitor

ACHC profiles as a turnaround stock while UHS is a value play — different risk/reward profiles.

UHS carries more volatility with a beta of 1.08 — expect wider price swings.

UHS is growing revenue faster at 9.6% — sustainability is the question.

UHS generates stronger free cash flow (184M), providing more financial flexibility.

Bottom Line

UHS scores higher overall (70/100 vs 51/100). ACHC offers better value entry with a 83.9% margin of safety. Both earn "Strong Buy" and "Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Acadia Healthcare Company Inc

HEALTHCARE · MEDICAL CARE FACILITIES · USA

Acadia Healthcare Company, Inc. develops and operates inpatient psychiatric facilities, residential treatment centers, group homes, substance abuse facilities, and outpatient behavioral health facilities to serve the behavioral health and recovery needs of the communities in the United States. United States and Puerto Rico. The company is headquartered in Franklin, Tennessee.

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Universal Health Services Inc

HEALTHCARE · MEDICAL CARE FACILITIES · USA

UnitedHealth Group Incorporated is an American for-profit multinational managed healthcare and insurance company based in Minnetonka, Minnesota. It offers health care products and insurance services.

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