Using the financial information, calculate the financial ratios for year 2013, 2012, and 2011. Compare the year-to-year changes for each ratio and indicate whether the overall trend is favorable (F) or unfavorae (UF). Additional tidbits for the Financial Ratio Analysis: Return on Assets - use (Surplus/Deficit)/Total Assets. Total Margin - use (Suplus/Deficit)/Total Operating Revenue. Average Collection Period - use Patient Accounts Receivable for the numerator. Fixed Asset Turnover - use Net Property, Plant and Equipment for the denominator. Current Ratio for 2013, 2012, and 2011 (overall trend). Return on Assets for 2013, 2012, and 2011 (overall trend). Total Margin for 2013, 2012, and 2011 (overall trend). Average Collection Period for 2013, 2012, and 2011 (overall trend). Average Payment Period for 2013, 2012, and 2011 (overall trend). Average Age of Plant for 2013, 2012, and 2011 (overall trend). Current Asset Turnover for 2013, 2012, and 2011 (overall trend). Total Asset Turnover for 2013, 2012, and 2011 (overall trend). Fixed Asset Turnover for 2013, 2012, and 2011 (overall trend).

Contractual Adjustments -931292 -922-320 -793704 Patient accounts mosivable 83580 38143 30272 Disproportionate Share Funds 137876 1 18730 109530 Due from third party papers 42813 41 128 451 18 Provision for Bad Debt -68478 -44085 -63785 Contributions, grants receivable 792 674 810 Not Patient Service Revenue 109021 315375 3187 18 Due from Alameda County 7144 11419 Other Operating Revenue: Due from California 145514 93133 60410 Measurg A Sales Tax Levy 80100 85100 Supplies 4107 4043 4093 Other Operating Revenue: Other 2316 2837 2308 DSRIP 28100 27000 27300 Total current assets 315842 236213 207686 Seniors and Disabled 18400 Board Designated for Capital 23250 23384 24390 Quality Assurance Fee 3300 31500 Gross Property, Plant, Equipment 169275 144139 123958 Other 1 10274 123315 101123 Accumulated Depreciation 102063 95181 Total Other Operating Revenue 246874 238715 237823 Net Property, Plant and Equipment 87213 40157 37178 Total Operating Revenue 6 16797 56-4090 586341 Total Assets 406344 308054 260443 Operating expenses: Salaries, wages, and bencity 401100 358005 3272 Lieblides and Net Assets: Physician contract services 52783 Accounts payable and soonved expenses 04700 51904 Supplies 48060 44700 418 Due to third party payers 76421 22219 25026 Purchased Services 47216 36292 31511 Due to Alameda County 1780 2145 3284 Doprociation 6882 8401 9348 Curent portion, long-term debt Interest 681 1140 1206 Other current liabilities 14825 13913 All other expenses 41606 42570 32089 Total current isbiites 179296 106-173 Total operating expenses 504307 540500 Loan from Alameda County 145042 151005 1474 Operating Income 18400 13590 Pention and offer pool-employment Investment income 449 Isblity 40656 30927