Indicators (sample)

This hospital's most recent cost reporting period is for the period ending 09/30/2006 / Definitions

 

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Financial Indicators were developed in cooperation with: See www.healthcareinsightsllc.com for information about their balanced scorecard / dashboard feature along with its alerts management function.
$26,954,645 EBITDAR - Earnings Before Interest, Taxes, Depreciation, Amortization, and Rent
  Definition: net income + interest + depreciation and amortization + lease cost
  $26,954,645 net income (before taxes)
  $0 interest expense1
  $0 depreciation and amortization expense1
  $0 lease cost
   
-1.3% Operating Margin
  Definition: (tot oper rev - tot oper exp) / tot oper rev * 100
  $193,115,264 total operating revenue (net patient revenue)
  $195,673,468 total operating expense
   
12.1% Excess Margin
  Definition: (tot oper rev - tot oper exp + non-oper rev) / (tot oper rev + non-oper rev) * 100
  $193,115,264 total operating revenue (net patient revenue)
  $195,673,468 total operating expense
  $29,593,844 non-operating revenue (non-patient revenue)
   
34.7% Personnel Expense as percent of Total Operating Revenue
  Definition: (salary expense + contract labor + fringe benefits ) / total operating rev * 100
  $50,246,714 salary expense
  $11,205,195 contract labor
  $5,536,054 fringe benefits
  $193,115,264 total operating revenue (net patient revenue)
   
34.3% Return on Equity
  Definition: net income / (total assets - total liabilities) * 100
  $26,954,645 net income
  $502,702,210 total assets (general fund only)
  $424,067,707 total liabilities (general fund only)
   
5.4% Return on Assets (ROA)
  Definition: net income / total assets * 100
  $26,954,645 net income
  $502,702,210 total assets (general fund only)
   
2.0 Current Ratio
  Definition: total current assets / total current liabilities
  $101,829,838 total current assets (general fund only)
  $51,593,617 total current liabilities (general fund only)
   
2.0 Quick Ratio
  Definition: (total current assets - inventory) / total current liabilities
  $101,829,838 total current assets (general fund only)
  $1,207,718 inventory (general fund only)
  $51,593,617 total current liabilities (general fund only)
   
27.7 Days Cash on Hand
  Definition: (cash on hand + market securities) / [(total operating expenses - depreciation ) / 365]
  $14,859,146 cash on hand (general fund only)
  $0 market securities (temporary investments) (general fund only)
  $195,673,468 total operating expense
  $0 depreciation expense1
   
27.7 Days Cash on Hand - All Sources
  Definition: (cash on hand + mkt securities + investments) / [(total operatingexp - depreciation exp) / 365]
  $14,859,146 cash on hand (general fund only)
  $0 market securities (temporary investments) (general fund only)
  $0 investments (general fund only)
  $195,673,468 total operating expense
  $0 depreciation expense1
   
38.0 Days in Net Patient Accounts Receivable
  Definition: (accounts receivable - allowances for uncollectible) / (total operating revenue / 365)
  $20,095,301 accounts receivable (general fund only)
  $0 allowances for uncollectible (general fund only)
  $193,115,264 total operating revenue (net patient revenue)
   
38.0 Days in Net Total Receivable
  Definition: (AR + notes receivable + oth receivables - allow for uncollectible) / (tot oper rev / 365)
  $20,095,301 accounts receivable (general fund only)
  $0 notes receivable (general fund only)
  $0 other receivables (general fund only)
  $0 allowances for uncollectible (general fund only)
  $193,115,264 total operating revenue (net patient revenue)
   
96.2 Average Payment Period (days)
  Definition: current liabilities / [(total operating expenses + total other expenses - depreciation) / 365]
  $51,593,617 total current liabilities (general fund only)
  $195,673,468 total operating expense
  $80,995 total other expense
  $0 depreciation expense
   
184.4 Inventory Turnover
  Definition: (total operating revenue + non-operating revenue) / inventory
  $193,115,264 total operating revenue (net patient revenue)
  $29,593,844 non-operating revenue (non-patient revenue)
  $1,207,718 inventory (general fund only)
   
0.4 Total Asset Turnover
  Definition: (total operating revenue + non-operating revenue) / total assets
  $193,115,264 total operating revenue (net patient revenue)
  $29,593,844 non-operating revenue (non-patient revenue)
  $502,702,210 total assets (general fund only)
   
4.74 Long Term Debt to Net Assets
  Definition: total long term liabilities / (total assets - total liabilities)
  $372,474,090 total long term liabilities (general fund only)
  $502,702,210 total assets (general fund only)
  $424,067,707 total liabilities (general fund only)
   
5.39 Total Debt to Net Assets
  Definition: total liabilities / (total assets - total liabilities)
  $502,702,210 total assets (general fund only)
  $424,067,707 total liabilities (general fund only)
   
0.0 Average Age of Plant
  Definition: accumulated depreciation / depreciation expense
  $166,473,784 accumulated depreciation1
  $0 depreciation expense
   

  1. Please note:
    Hospitals receiving 100% Federal prospective payment for capital were not required to complete Parts III - IV of Worksheet A-7 for cost reports beginning on or after October 1, 2001 and ending before February 29, 2004.  All other hospitals must complete Parts III and IV for all cost reporting periods ending on or after April 30, 2005.  This worksheet is the source of interest, depreciation, and amortization expense.