Ratio Analysis For year 20X1	20X1	20X0
Liquidity Ratios
1. Current Ratio	1.1	1.13
2. Quick Ratio	1.04	1.08
3. Acid Test Ratio	0.09	0.12
4. Days in Accounts Receivable	43	43
5. Days Cash on hand	19	27
Calculations	20X1	20X0
1. Current Ratio (Current Assets/Current Liabilities)
Current Assets	2303826	2307595
Current Liabilities	2089470	2040472
Current Ratio	1.1	1.13
2. Quick Ratio (Quick Assets/Current Liabilities)
Quick Assets (Current assets - Inventories)	2178978	2195564
Current Liabilities	2089470	2040472
Quick Ratio	1.04	1.08
3. Acid Test Ratio (cash + marketing securities)/Current Liabilities
Cash & Cash Equivalents	198366	246850
Current Liabilities	2089470	2040472
Acid Test Ratio	0.09	0.12
4. Days in accounts receivable (Net account Receivables / (Net Revenues/365)
Net Account Receivables	592335	510679
Net Revenue	4991596	4302591
Days in accounts receivable	43	43
5. Days cash on Hand (cash + marketable securites )/[(Operating Expenses - Depreciation )/365]
Cash & Cash Equivalents	198366	246850
Operating Expenses	4207877	3693924
Depreciation	333031	297052
Days cash on Hand	19	27
Ratio Analysis For year 20X1	20X1	20X0
Revenue, expenses and profitability ratios
1. Operating Revenue per adjusted discharge	(total discharge are not known, so first two ratios cannot be calculated)
2. Operating expenses per adjusted discharge
3. Salary Expense as percentage of operating expense	0.62	0.61
4. Operating Margin	15.7	14.15
5. Non operating revenue ratio	0.04	0.04
6. Return on total assets	0.11	0.03
7. Return on net assets	0.03	0.04
Calculations	20X1	20X0
3. Salary Expense as percentage of operating expense
Total Salary Expense	2594984	2270538
Total Operating expenses	4207877	3693924
Salary Expense as percentage of operating expense	0.62	0.61
4. Operating Margin
Operating Income	783719	608667
Operating Revenue	4991596	4302591
Operating Margin	15.7	14.15
5. Non operating revenue ratio
Other income	234384	194138
Total Operating Revenue	5225980	4496729
Non operating revenue ratio	0.04	0.04
6. Return on total assets
Excess of Revenue over expense	1169534	291320
Total Assets	10457751	9029515
Return on total assets	0.11	0.03
7. Return on net assets
Excess of Revenue over expense	198366	246850
Net Assets	7904746	6629177
Return on net assets	0.03	0.04
Step-by-step explanation
Ratio Analysis For year 20X1	20X1	20X0
Activity Ratios
1. Total assets turnover ratio	0.5	0.5
2. Net fixed assets turnover ratio	1.17	1.05
3. Age of plant ratio	10.4	10.6
Calculations	20X1	20X0
1. Total assets turnover ratio
Total Operating Revenue	5225980	4496729
Total Assets	10457751	9029515
Total assets turnover ratio	0.5	0.5
2. Net fixed assets turnover ratio
Total Operating Revenue	5225980	4496729
Net Plant and Equipment	4463372	4279468
Net Fixed asset turnover	1.17	1.05
3. Age of plant ratio
Accumulated Depreciation	3472222	3156167
Depreciation Expense	333031	297052
Age of plant ratio	10.43	10.62
Ratio Analysis For year 20X1	20X1	20X0
Capital Structure ratios
1. Long term debt to Net Assets ratio	0.06	0.05
2. Net Assets to total Assets ratio	0.76	0.73
3. Times Interest earned ratio	34.91	9.89
Calculations	20X1	20X0
1. Long term debt to Net Assets ratio
Long Term Debt	463535	359866
Net Assets	7904746	6629177
Long term debt to net assets ratio	0.06	0.05
2. Net Assets to total Assets ratio
Net Assets	7904746	6629177
Total Assets	10457751	9029515
Net Assets to total Assets ratio	0.76	0.73
3. Times Interest earned ratio
Excess of Revenue over expense	1169534	291320
Interest Expense	34493	32777
Times Interest earned ratio	34.91	9.89

Question:

What are the potential financial impacts on the hospital's organizational strategy and potential implications on patient care based on the benchmark data provided.