Profitability Name of ratio Total margin Liquidity Components of ratio Components Ratio Operating margin Return on assets Return on equity Net income Total revenues Operating income Operating revenues Net income Total assets Net income Net assets Current ratio Days cash on hand Capital structure Debt financing ratio Current assets Current liabilities Cash and equivalents (Total expenses - Depreciation and amortization expense)/365 Debt-to-capitalization ratio Times interest eamed ratio Cash flow coverage ratio Total debt Total assets Long-term debt Long-term debt + Net assets Net income + Interest expense Interest expense Net income + Interest expense + Depreciation and amortization expense Interest expense + Debt principal Asset management (Activity) Total asset turnover Fixed asset tumover Days in accounts receivable Average age of plant Total revenues Total assets Total revenues Net fixed assets Net patient accounts receivable Net patient service revenue / 365 Accumulated depreciation Depreciation and amortization expense