Assumption: Lilavati Hospital is a 323-bed facility with patient discharges of 26,000 for 2021 and 25,000 for 2020 Assumption: The debt principal payments for both years are $5,500 Ratio 2021 2020 Benchmark 1) Current ratio 1.71 2) Quick ratio 1.42 3) Acid test 0.20 4) Days in account receivable 48 5) Days Cash on Hand 76 6) Operating revenue per discharge $7,121 7) Operating expense per discharge $6,819 8) Salary/benefit % of Op. Exp. 38% 9) Operating margin 0.04 10) Non-Operating Revenue 0.07 11) Total Asset Turnover 1.03 12) Age of Plant 10.93 13) Long term debt to net assets 0.38 14) Times Interest Earned 4.43 15) Debt Service Coverage Ratio 6.36