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1Financial Statement Analysis
Your Name
Capella University
BHA FlexPath 4008
U02A1
Date
2
Introduction
[Provide a brief introduction (preview of the main theses of your paper) here and delete
all statements within brackets, such as this paragraph, and replace with your discussion.
Also, before you begin, review the Scoring Guide and understand the difference between
“Distinguished,” “Proficient,” “Basic,” and “Non-Performance”. These Scoring Guides are used
to grade the assignment. This is why each Template is set up with headings (below) that
correspond with the Scoring Guides for this specific assignment. Please leave the Headings
(below) in the paper.]
Financial Position
[Analyze the financial position of Vila Health by comparing assets and liabilities and
include recommendations to improve the financial forecast].
Compare Financial Position to Previous Years
[Analyze the financial position of Vila Health compared to previous years and include
recommendations for improvements].
Accounts Receivable Changes
[Analyze how the accounts receivable changed from previous years and include
recommendation to reduce the receivable and the impact to cash flow].
Analyze the Financial Obligations
[Analyze the financial obligations of Vila Health for the upcoming year and make
recommendations for improvement].
Analyze Patient Revenue
[Analyze patient revenue compared to previous years and synthesize the implications of
the financial health of Vila Health].
3
Conclusion
[Summarize the main themes of your paper.]
4
References
[Lastname, C. (2008). Title of the source without caps except Proper Nouns or: First word after
colon. The Journal or Publication Italicized and Capped, Vol# (Issue#), Page numbers.
Lastname, O. (2010). Online journal using DOI or digital object identifier. Main Online Journal
Name, Vol#(Issue#), 159–192. https://doi.org/10.1000/182
Lastname, W. (2009). If there is no DOI use the URL of the main website referenced. Article
Without DOI Reference, Vol#(Issue#), 166–212. http://www.mainwebsite.org
NOTE: The above references are SAMPLES ONLY. For more information and example related
to references, visit Capella’s Writing Center. YOU ARE RESPONSIBLE FOR
SUBMITTING APPROPRIATE IN-TEXT AND REFERENCE PAGE CITATIONS.]
Knowledge Check
QUESTION 1 OF 3
What does the St. Anthony Medical Center financial statement illustrate about
its debt to asset ratio? What does this suggest about the current financial
health of SAMC?
Enter your response
QUESTION 2 OF 3
What is net patient services revenue as a percent of gross patient services
revenue? How has the percentage changed over the three years, and what
may have caused this?
Enter your response
QUESTION 3 OF 3
Calculate how much employee salaries and wages increased from Fiscal Year
2014 to Fiscal Year 2016.
Enter your response
Hospital: St. Anthony Medical Center, Vila Health
BALANCE SHEET
2 Years Prior
Ending: 6/30
1 Year Prior
Ending: 6/30
Current Year
Ending: 6/30
ASSETS
CURRENT ASSETS:
Cash
Accounts Receivable
Less-Estimated Uncollectable & Allowances
Receivables From Third Party Payors
Pledges And Other Receivables
Inventory
Prepaid Expenses
TOTAL CURRENT ASSETS
$
$
$
$
$
$
$
$
1,587,292
46,165,929
7,428,652
(3,983,360)
3,067,078
7,438,974
982,465
47,829,726
$
$
$
$
$
$
$
$
(2,464,387)
39,102,464
2,038,650
(3,067,704)
1,770,581
7,328,984
1,230,053
41,861,341
$
$
$
$
$
$
$
$
(1,027,622)
32,410,207
3,891,982
(247,989)
1,889,617
8,014,988
1,301,476
38,448,695
$
$
$
$
$
$
$
$
TOTAL $
Less Accumulated Depreciation $
NET PROPERTY, PLANT & EQUIPMENT $
15,239,201
981,929
114,791,925
977,950
7,243,962
56,465,517
360,086
129,971
196,190,541
53,467,581
142,722,960
$
$
$
$
$
$
$
$
$
$
$
15,239,201
1,005,843
85,916,245
28,562,665
9,305,052
57,547,957
425,606
225,682
198,228,251
62,102,069
136,126,182
$
$
$
$
$
$
$
$
$
$
$
15,239,201
1,009,492
122,015,477
77,067,373
425,606
1,089,603
216,846,752
75,384,791
141,461,961
PROPERTY, PLANT AND EQUIPMENT:
Land
Land Improvements
Buildings
Fixed Equipment – Building Service
Fixed Equipment – Other
Equipment
Leasehold Improvements
Construction In Progress
INVESTMENTS AND OTHER ASSETS:
Other Investments
$
TOTAL INVESTMENTS & OTHER ASSETS $
1,200,000
1,200,000
$
$
1,200,000
1,200,000
$
$
1,200,000
1,200,000
INTANGIBLE ASSETS:
Other Intangible Assets
$
8,136,660
$
8,785,276
$
10,135,573
TOTAL INTANGIBLE ASSETS $
8,136,660
$
8,785,276
$
10,135,573
TOTAL ASSETS $
199,889,346
$
187,972,799
$
191,246,229
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts Payable
$
12,401,459
$
15,538,863
$
16,230,075
Accrued Compensation and Related Liabilities
$
12,314,912
$
10,399,590
$
11,777,836
Other Accrued Expenses
$
2,866,697
$
2,147,237
$
1,866,967
Current Maturities of Long Term Debt
$
106,871
$
110,036
$
TOTAL CURRENT LIABILITIES $
27,689,939
$
28,195,726
$
$
297,706
$
185,548
$
–
TOTAL DEFERRED CREDITS $
297,706
$
185,548
$
–
DEFERRED CREDITS:
Other Deferred Credits
29,874,878
LONG TERM DEBT:
Notes Payable
$
5,709,416
$
5,674,827
$
5,296,930
Notes and Loans Payable to Parent
$
200,510,267
$
189,173,761
$
196,170,117
TOTAL $
Less Current Maturities of Long Term Debt $
206,219,683
$
194,848,588
$
201,467,047
106,871
$
110,036
$
TOTAL LONG TERM DEBT $
TOTAL LIABILITIES $
206,112,812
$
194,738,552
$
201,467,047
234,100,457
$
223,119,826
$
231,341,925
–
EQUITY:
Retained Earnings
$
(34,211,111) $
(35,147,027) $
(40,095,696)
TOTAL EQUITY $
(34,211,111) $
(35,147,027) $
(40,095,696)
199,889,346
187,972,799
191,246,229
TOTAL LIABILITIES AND FUND BALANCE OR EQUITY $
$
$
INCOME STATEMENT
2 Years Prior
Ending: 6/30
1 Year Prior
Ending: 6/30
Current Year
Ending: 6/30
OPERATING REVENUE:
Inpatient Revenue
$
613,250,730
$
666,080,698
$
752,813,180
Outpatient Revenue
$
379,474,731
$
464,996,793
$
529,706,918
TOTAL PATIENT SERVICES REVENUE $
992,725,461
$
1,131,077,491
$
1,282,520,098
DEDUCTIONS FROM REVENUE:
Contractual Adjustments
$
717,932,468
$
855,811,021
$
1,010,760,525
Charity and Uncompensated Care
$
13,000,000
$
13,400,000
$
7,483,718
TOTAL DEDUCTIONS FROM REVENUE $
730,932,468
$
869,211,021
$
1,018,244,243
NET PATIENT SERVICE REVENUE $
261,792,993
$
261,866,470
$
264,275,855
$
10,700,496
$
9,969,048
$
10,171,428
TOTAL OPERATING REVENUE $
272,493,489
$
271,835,518
$
274,447,283
OTHER OPERATING REVENUE:
Other Operating Revenue
OPERATING EXPENSES:
Salaries and Wages
$
83,640,502
$
85,864,459
$
88,523,453
Employee Benefits
$
23,409,379
$
25,248,024
$
25,937,607
Professional Fees
$
7,771,092
$
8,144,426
$
9,613,656
Supplies
$
45,829,243
$
47,766,813
$
46,386,989
Purchased Services – Utilities
$
2,876,784
$
3,264,382
$
3,043,368
Purchased Services – Other
$
18,060,203
$
23,072,640
$
22,184,388
Depreciation
$
17,664,788
$
16,910,508
$
17,408,824
Rentals and Leases
$
4,457,609
$
4,505,340
$
4,866,384
Insurance
$
4,958,436
$
5,430,756
$
5,740,788
License and Taxes
$
20,456,465
$
15,984,288
$
18,828,504
Interest
$
18,559,323
$
16,787,580
$
18,671,136
Provision For Bad Debts
$
14,054,177
$
2,564,197
$
Other Direct Expenses
$
6,905,494
$
9,489,283
$
8,522,136
TOTAL OPERATING EXPENSES $
NET OPERATING REVENUE $
268,643,495
$
265,032,696
$
269,727,233
3,849,994
$
6,802,822
$
4,720,050
NET REVENUE BEFORE ITEMS LISTED BELOW $
3,849,994
$
6,802,822
$
4,720,050
(2,600,229) $
1,374,000
$
750,000
1,249,765
8,176,822
$
5,470,050
EXTRAORDINARY ITEM $
NET REVENUE OR (EXPENSE) $
$
–
