Interpret the change in ratio btw yrs & benchmark comparison.

2. Would you want to invest in this company?

				Most Current Year	Year Before	Change in Ratio
Category of Ratios	Ratio and its Formula			2020	2019	Between Years	Benchmark if avail.
Profitability Ratios	a. Total margin
		Net income		5.15%	-4.47%	9.62%	7.80%
		Total revenues
	b. Return on assets
		Net income		3.79%	-3.78%	7.57%	2.90%
		Total assets
	c. Return on equity
		Net income		39.47%	-27.56%	67.02%	25%
		Total equity
	d. Current ratio
		Current assets		1.60	1.50	0.10	1.60
		Current liabilities
Liquidity Ratios
	e. Days cash on hand
		Cash and equivalents + short term investments		N/A	N/A	N/A	N/A
		(Expenses - Depreciation)/365
	f. Debt ratio
		Total debt		1.066	1.105	-0.039	Unavailable
Debt Management		Total assets
Ratios
	g. Debt to capitalization ratio
		Long term debt		88.72%	86.21%	2.51%	33.90%
		Long term debt + Equity
	h. Fixed asset turnover
		Total revenue		2.22	2.36	-0.14	2.5
		Net fixed assets
Asset Management	i. Total asset turnover
Ratios		Total revenue		0.74	0.85	-0.11	1.06
		Total assets
	j. Days in patient accounts receivable
		Net patient accounts receivable		59.7	62.4	-2.7	44.6 days
		Net patient service revenue/365		days	days
	k. Occupancy rate
Selected Operating		Inpatient Days		N/A	N/A	N/A	N/A
Indicators		(Number of licensed beds x 365)
(if available and if
applicable*)	l. Average length of stay (ALOS)
		Inpatient days		N/A	N/A	N/A	N/A
		Total discharges