Accounting Questions

ratiossss.xlsx

Sheet1

Northwestern Memorial HealthCare and Subsidiaries
Ratios	Formula	Calculation	Result
Current Ratio	Current Assets	708273	1.32
	Current Liabilities	536050
Average Collection Period	Net Receivable	279775	64.55	days
	Net Patient Service Revenue / 365	(1582051 / 365)
Days Cash on Hand, Short-Term Sources	Cash + Marketable Securities	252268	62.74	days
	(Total Expenses − Depreciation) / 365	4020.67
Average Payment Period	Total Current liabilities	536050	133.32	days
	(Total expenses − Depreciation) / 365	4020.67
Operating Margin	Operating Income	88308	5.19%
	Total Operating revenue	1701540
Excess Margin	Excess of revenue over expenses	121799	7.16%
	Total Operating revenue	1701540
Return on Net Assets	Excess of revenue over expenses	121799	4.65%
	Net Assets	2618574
Total Assets turnover	(Total Operating Revenue + Other Income)	1735031	0.37	times
	Total Assets	4701684
Fixed Assets turnover	(Total Operating Revenue + Other Income)	1735031	1.28	times
	Net Fixed Assets	1358051
Inventory Turnover	(Total Operating Revenue + Other Income)	1735031	55.03	times
	Inventory	31528
Net Assets Financing	Net Asset x 100	2618574 x 100	55.69%
	Total Assets	4701684
Long-Term Debt to Capitalization	Long Term Debt x 100	1547060 x 100	37.14%
	(Long term debt + Net Assets)	4165634
Debt service coverage ratio	Excess of revenue over expenses + Depreciation exp + Int exp	263695	5.97	times
	debt principal payment + interest expense	44201
Cash flow to debt	Excess of rev over exp + Depreciation exp	233994	11.23%
	current liabilities + long-term debt	2083110