Please calculate

Days cash on hand

Return on assets -

Return on Equity

How well are they managing their cash?

2009 2010 2011 2012 2013 EXHIBIT 23.2 St. Benedict's Teaching Hospital: Historical Financial Statements (millions of dollars) Income Statements: Inpatient revenue $170.195 $198.137 $221.826 $226.944 $251.935 Outpatient revenue 34.225 39.517 46.828 56.226 65.507 Net patient service revenue $204.420 $237.654 $268.654 $283.170 $317.442 Nonoperating revenue 5.587 8.899 12.193 22.672 9.979 Total revenues $210.007 $246.553 $280.847 $305.842 $327.421 Patient services expenses $178.788 $207.596 $231.673 $254.704 $277.938 Interest expense 9.232 10.468 11.983 10.691 9.997 Depreciation 13.289 16.637 19.621 23.286 26.489 Total expenses $201.309 $234.701 $263.277 $288.681 $314.424 Net income $ 8.698 $ 11.852 $ 17.570 $ 17.161 $ 12.997 20.542 Balance Sheets: Cash and investments $ 17.918 $ 19.862 $ 24.660 $ 27.726 $ 25.220 Accounts receivable 66.212 72.989 99.867 100.297 97494 Other current assets 12.315 16.771 20.741 22.757 Total current assets $ 96.445 $109.622 $145.268 $148.565 $145.471 Gross plant and equipment $348.288 $341.064 $335.313 $362.152 $400.546 Accumulated depreciation 75.139 76.575 90.056 109.468 123.567 Net plant and equipment $273.149 $264.489 $245.257 $252.684 $276.979 Total assets $369.594 $374.111 $390.525 $401.249 $422.450 Current liabilities Long-term debt Total liabilities $ 42.437 $ 35.061 $ 39.511 $ 37.733 $ 39.817 146.997 147038 141.432 136.773 142.893 $189.434 $182.099 $180.943 $174.506 $182.710 180.160 192.012 209.582 226.743 239.740 Fund balance Total claims $369.594 $374.111 $390.525 $401.249 $422.450 Note: The hospital's current target cash balance is $5 million