IHOPEIPASS Hospital, Balance Sheet		2013	2012
ASSETS
Current assets		124	280
Temp investments		45	30
Receivables		3536	3717
inventory		175	140
prepaid expenses		32	40
Total Current Assets		3912	4207
Non current assets
property,plant,equip		6980	6580
depreciation		-1730	-1660
net property, plant,equip		5250	4920
long term invest		609	990
other non current assets		113	109
Total noncurrent assets		9884	10226
LIABILITIES & NET ASSETS
Current liabilities
accounts payable		302	370
note payable		345	335
Accrued expense payable		871	408
third party adjustments		147	239
portions of long term debt		184	178
Total current laibilities		1849	1530
non current liabilities		3600	3500
Total Liabilit ies		5449	5030
NET ASSETS
unrestricted assets		3285	3896
temp restricted assets		750	700
permanently restricted assets		400	600
Total net Assets		4435	5196
Total Liabilities & Net Assets		9884	10226

Using the financial statement of IHOPEIPASS Hospital, calculate the following ratios for 2012;

1. Current Ratio 2. Operating margin Ratio 3. Return on net Assets Ratio

4. Total Asset turnover Ratio 5. Long Term Debt Capitalization Ratio

Explain what the outcome of each means for the hospital.