Determine los indicadores financieros " financial ratio" para el Bayamn Community Hospital Ao 2012

Por otro lado, determine el "profit margin" para los aos 2011, 2012 y 2013. Cul es la tendencia?

Calcular el "ratio" para todos los aos, 2011,2012 y 2013.

Statements of Operations (Millions of dollars): Revenues Net patient service revenue Other revenue Total revenues 2011 28.796 1.237 30.033 2012 30.576 1.853 32.429 2013 34.582 1.834 36.416 Expenses Salaries and wages Fringe benefits Interest expense Depreciation Medical supplies and drugs Professional liability Other Total expenses 12.245 1.83 1.181 2.35 0.622 0.14 9.036 27.404 12.468 2.408 1.598 2.658 0.655 0.201 10.339 30.327 13.994 2.568 1.776 2.778 0.776 0.218 11.848 33.958 Net income 2.629 2.102 2.458 Balance Sheets (Millions of dollars): Assets Cash and investments Accounts receivable (net) Inventories Other current assets Total current assets Gross plant and equipment Accumulated depreciation Net plant and equipment 2011 4.673 4.359 0.432 0.308 9.772 47.786 11.82 35.966 2012 5.069 5.674 0.523 0.703 11.969 55.333 14.338 40.995 2013 2.795 7.413 0.601 0.923 11.732 59.552 17.009 42.543 Total assets 45.738 52.964 54.275 Liabilities and Net Assets Accounts payable Accruals Current portion of long-term debt Total current liabilities Long-term debt Net assets 0.928 1.46 0.11 2.498 15.673 27.567 1.253 1.503 1.341 4.097 19.222 29.645 1.76 1.176 1.465 4.401 17.795 32.079 Total liabilities and net assets 45.738 52.964 54.275 Statements of Cash Flows (Millions of Dollars): Cash Flows from Operating Activities Net income Depreciation Change in accounts receivable Change in inventories Change in other current assets Change in accounts payable Change in accruals Net cash flow from operations 2012 2.102 2.633 -2.078 0 -7.226 0 -7.226 -11.795 2013 2.458 2.756 -2.434 0 -1.311 0 5.915 7.384 Cash Flows from Investing Activities Investment in plant and equipment -7.686 -4.328 Cash Flows from Financing Activities Change in long-term debt Change in current portion of long-term debt Net cash flow from financing 3.549 0 3.549 -1.427 0 -1.427 Net increase (decrease) in cash and investments Beginning cash and investments -15.932 4.673 1.629 5.069 Ending cash and investments -11.259 6.698 Profitability Ratios Total margin Return on assets Return on equity Liquidity Ratios Current ratio Days cash on hand Debt Management Ratios Debt ratio Debt to equity Asset Management Ratios Fixed asset turnover Total asset turnover Statements of Operations (Millions of dollars): Revenues Net patient service revenue Other revenue Total revenues 2011 28.796 1.237 30.033 2012 30.576 1.853 32.429 2013 34.582 1.834 36.416 Expenses Salaries and wages Fringe benefits Interest expense Depreciation Medical supplies and drugs Professional liability Other Total expenses 12.245 1.83 1.181 2.35 0.622 0.14 9.036 27.404 12.468 2.408 1.598 2.658 0.655 0.201 10.339 30.327 13.994 2.568 1.776 2.778 0.776 0.218 11.848 33.958 Net income 2.629 2.102 2.458 Balance Sheets (Millions of dollars): Assets Cash and investments Accounts receivable (net) Inventories Other current assets Total current assets Gross plant and equipment Accumulated depreciation Net plant and equipment 2011 4.673 4.359 0.432 0.308 9.772 47.786 11.82 35.966 2012 5.069 5.674 0.523 0.703 11.969 55.333 14.338 40.995 2013 2.795 7.413 0.601 0.923 11.732 59.552 17.009 42.543 Total assets 45.738 52.964 54.275 Liabilities and Net Assets Accounts payable Accruals Current portion of long-term debt Total current liabilities Long-term debt Net assets 0.928 1.46 0.11 2.498 15.673 27.567 1.253 1.503 1.341 4.097 19.222 29.645 1.76 1.176 1.465 4.401 17.795 32.079 Total liabilities and net assets 45.738 52.964 54.275 Statements of Cash Flows (Millions of Dollars): Cash Flows from Operating Activities Net income Depreciation Change in accounts receivable Change in inventories Change in other current assets Change in accounts payable Change in accruals Net cash flow from operations 2012 2.102 2.633 -2.078 0 -7.226 0 -7.226 -11.795 2013 2.458 2.756 -2.434 0 -1.311 0 5.915 7.384 Cash Flows from Investing Activities Investment in plant and equipment -7.686 -4.328 Cash Flows from Financing Activities Change in long-term debt Change in current portion of long-term debt Net cash flow from financing 3.549 0 3.549 -1.427 0 -1.427 Net increase (decrease) in cash and investments Beginning cash and investments -15.932 4.673 1.629 5.069 Ending cash and investments -11.259 6.698 Profitability Ratios Total margin Return on assets Return on equity Liquidity Ratios Current ratio Days cash on hand Debt Management Ratios Debt ratio Debt to equity Asset Management Ratios Fixed asset turnover Total asset turnover