Financial statement analysis involves studying financial documents like income statements, together with balance sheets and cash flow statements, for total organizational performance checks. Decision-makers extract strengths and weaknesses and spot trends and developmental areas through this analysis because healthcare organizations operate with limited budgets on mandatory strategic spending. Analysis performed with financial ratios stands as an essential evaluation tool during this process. Financial ratios enable organizations to perform easy performance comparisons during time evaluations and industry benchmarking, and competitor assessments. Financial ratios organize themselves into four groups that include liquidity stands among these groups, as well as profitability and efficiency aspects, and debt management approaches. The Return on Investment (ROI) ratio represents the most suitable tool when analyzing my proposed hospital facility upgrade project dedicated to improving patient capacity along with operational efficiency. A profitability ratio determines the investment return potential relative to all expenses and costs. The investment proposal requires ROI evaluation because it illustrates the relationship between expected project earnings, such as higher patient volumes and reimbursement payments, versus the complete project expenses. Poor ROI calculations demonstrate that the investment provides little financial advantag