Liquidity Ratios 2018 2017 Current Assets 1 Current Ratio = Current Liabilities Cash + Marketable Securities + Receivables 2 Quick Ratio = Current Liabilities Cash + Marketable Securities 3 Days Cash on Hand = (Operating Expenses - Bad Debts - Depreciation) / 365 Efficiency Ratios Net Accounts Receivable 4 Days in Accounts Receivables= (Net Patient Revenue / 365) Account Payable 5 Days in Accounts Payable= Operating Expenses - Depreciation) / 365 Current Liabilities 6 Avarage Payment Period= (Operating Expenses - Depreciation) / 365 Total Revenue (Unrestricted Contribitions+Total Revenues From Operations) 7 Total Asset Turnover= Total Asset Solvency Ratios Excess of Revenues over Expenses + Interest Expense 8 Interest Coverage= Interest Expense Excess of Revenues over Expenses + Interest Expense + Depreciation Expense 9 Debt Service Coverage= Interest Expense + Principal Payments Long-term Debt 10 Long-term Debt to Net Assets= Net Assets Profitability Ratios