S&P revises Elliot Hospital’s outlook to stable

S&P has revised Manchester, N.H.-based Elliot Hospital’s outlook to stable from negative and affirmed the “BBB” rating assigned to series 2009A bonds issued on behalf of the hospital by the New Hampshire Business Finance Authority.

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“The revision to stable reflects our view of Elliot’s healthy volume and revenue growth in recent years that has led to an improved overall financial profile,” said Jennifer Soule, an S&P analyst.

The rating affirmation was based on the hospital’s strengths, including its improved financial performance and growth in unrestricted reserves. Those strengths are offset by Elliot’s elevated leverage for the rating level, according to S&P.

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