Calculate the 5-year net sales, operating expenses, operating income, and net income of Jiranna Healthcare. Once calculations are complete, interpret the resulting data and explain the significance of the trend results.

Calculate the 5-year total profit margin, asset turnover, return on assets, and return on net worth. Once calculations are complete, interpret the resulting data and determine the companys profitability.

Calculate the 5-year current ratio, days cash on hand, and working capital. Once calculations are complete, interpret the resulting data and assess the companys liquidity.

Calculate the 5-year debt ratio and times interest earned ratio. Once calculations are complete, interpret the resulting data and explain the companys long term solvency.

Complete a DuPont analysis for each of the five most recent years. Once calculations are complete, interpret the resulting data and determine the companys individual DuPont characteristics (e.g., total margin, total asset turnover & equity multiplier) and trends across the analysis period.

1 Jiranna Healthcare Balance Sheet Detember 31, 2013 (in thousands 2009 2010 124 $ 2011 2012 2013 355 4 Current assets 295 $ 6 Receivables, net 7 Inventory 8 Prepaid expenses 50 1,700 250 1,536 175 2,400 266 1,340 1,896 276 40 Total Current Assets 1,830 1,912 2,176 2,595 3,187 11 Long-term investments 12 Plant and equipment 13 Less accumulated depreciation 14 Plants and equipment, net 1,010 1,200 1,510 6,780 1750 7,200 1,950 7,500 2,350 6,580 6,900 1,800 5,150 $ 7,350$7,952 $ 8,476$ 9,145$ 9,847 4,920 5,030 5,100 5,250 Total Assets 17 Current liabilities 18 Accounts payable 19 Accrued expenses payable 20 Deferred revenues 370 220 375 302 208 356 370 Total current liabilities 22 Long-term liabilities Total Liabilities 650 2,400 3,050 587 3,000 3,587 655 3,300 3,955 667 3,500 4,167 3,750 4,434 25 Net assets 26 Unrestricted 27 Temporarily restricted 28 Permanently restricted 3,000 700 600 4,300 7,350 3,285 700 600 4,585 8,172 3,221 700 600 4,521 8,476 3,678 700 600 4,978 9,145 4,113 700 600 5,413 9,847 Total Net Assets Total Liabilities and Net Assets 2013 12,050 Less deductions from revenues (non-GAAP)(780) (890) (1,000)(1,500(1,600) 10,450 980 11,430 2009 8,870 2010 2011 10,400 2012 11,200 Gross patient services revenues (non-GAAP) 9,490 Net patient service revenues Other operating revenues 8,090 519 8,609 8,600 633 9,233 9,400 679 10,079 9,700 Total operating revenues 10,417 Operating expenses Salaries and wages Supplies Utilities Insurance Depreciation Interest Bad debts Other operating expenses 5,497 823 558 5,678 850 576 6,170 890 6,800 905 620 855 54 178 173 146 375 1,299 9,143 175 188 198 500 142 363 987 8,582 400 455 1,300 9,821 Total operating expenses 9,673 10,631 Operating income Nonoperating income Excess of revenue over expenses 90 406 154 195 245 220 290 $181 285 $ 651816 1,089 Change in net assets $181 285$ 651816 1,089 Unrestricted Temporarily restricted Permanently restricted Total change in net assets 181 285 651 816 1,089 Jiranna Healthcare Cash Flows, 2013 (in thousands) ash Flows from Operating Activities Cash received from patient and third-party payers Cash received from operating revenue sources Cash received from nonoperating revenue sources Cash payments to employees Cash payments to suppliers of goods and service:s 10,671 800 270 (5,600) 4,800) Net cash flow from operating activities 1,341 Cash flows from Investing Activities Cash payments for purchase of plant assets Cash payments for purchase of long-term investments Proceeds from sales of plant assets Proceeds from sale of long-term investments (1,200) (670) 80 60 Net cash flow from investing activities 1,730) Cash flows from Financing Activities Proceeds from issuance of 6% bonds payable Principal payments on long-term debt Cash payments to retire 7% bonds payable 4,000 (300) 3,200) Net cash flow from financing activitie:s Net increase/(decrease) in cash 500 $111