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consider the following financial statements for BestCare HMO, a not for profit m

ID: 2677306 • Letter: C

Question

consider the following financial statements for BestCare HMO, a not for profit managed care plan:

_________________________________________________________________________________________

BestCare HMO

statement of operations and change in net assets

year ended june 30,2011

(in thousands)

__________________________________________________________________________________________

revenue:

premiums earned --------------------------- $26,682

co insurance ------------------------------- 1,689

interest and other income ---------------- 242

_______

total revenue -------------------------- $28,613

expenses:

salaries and benefits ------------------------ $15,154

medical supplies and drugs ----------------- 7,507

insurance ------------------------------------- 3,963

provision for baddebts --------------------- 19

depreciation -------------------------------- 367

interest ------------------------------------- 385

________

total expenses -----------------------------$27,395

________

net income -------------------------------- $1,218

_______

________

net assets,beginning of year ------------- $900

_______

net assets, end of year ------------------- $ 2,118

assets

cash and cash equivalents ------------- $ 2,737

net premiums receivable --------------- 821

supplies --------------------------------- 387

______

total current assets -------------------- $3945

________

net property and equipment ---------- $5,924

________

total assets ----------------------------- $9,869

liabilities and net assets

accounts payable-medical services---- $2,145

accrued expense ----------------------- 929

notes payable -------------------------- 141

current portion of long term debt ----- 241

_____

total current liabilities ------------------ $3,456

________

long term debt ------------------------ $4,295

________

total liabilities ------------------------- $7,751

_______

net assets(equity) ------------------- $2,118

_______

total liabilities and net assets---------- $ 9,869

a. perform a Du Pont analysis on BestCare. assume that the industry average ratios are as follows:

total margin ------- 3.8%

total asset turnover -- 2.1

equity multiplier ----- 3.2

return on equity(ROE) -- 25.5%

b. calculate and interpret the followingratios for BestCare:

-------------------- industry avg ----

return on assets(ROA) ------ 8.0%

current ratio ----------------- 1.3

days cash on hand ----------- 41 days

avg collection period ---------- 7 days

debt ratio ----------------------- 69%

debt to equity ratio ------------ 2.2

times interest earned(TIE)ratio -- 2.8

fixed asset turnover ratio ------- 5.2

Explanation / Answer

Perform a DUPont analysis on total margin of 3.8%