40 financial benchmarks for hospital executives

Here are 40 benchmarks related to one of the most important day-to-day areas hospital executives oversee — finance.

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Days cash on hand and days in accounts receivable by credit rating group
Source: Fitch Ratings, “2014 Median Ratios for Nonprofit Hospitals and Healthcare Systems” report, August 2015.

Median
1. Days in accounts receivable: 48.2 days
2. Days cash on hand: 203.4 days

“AA” rating
3. Days in accounts receivable: 47.4 days
4. Days cash on hand: 289.4 days

“A” rating
5. Days in accounts receivable: 48.1 days
6. Days cash on hand 205.3 days

“BBB” rating
7. Days in accounts receivable: 50.6 days
8. Days cash on hand: 161.5 days

Below “BBB” rating
9. Days in accounts receivable: 49.8 days
10. Days cash on hand: 85.9 days

Hospital margins by credit rating group
Source: Fitch Ratings, “2014 Median Ratios for Nonprofit Hospitals and Healthcare Systems” report, August 2015.

Median
11. Operating margin: 3 percent
12. Operating EBITDA margin: 9.7 percent
13. Excess margin: 4.8 percent
14. EBITDA margin: 11.7 percent

“AA” rating
15. Operating margin: 4.9 percent
16. Operating EBITDA margin: 11.5 percent
17. Excess margin: 7.6 percent
18. EBITDA margin: 14.7 percent

“A” rating
19. Operating margin: 3.6 percent
20. Operating EBITDA margin: 10.3 percent
21. Excess margin: 5.4 percent
22. EBITDA margin: 12.4 percent

“BBB” rating
23. Operating margin: 0.6 percent
24. Operating EBITDA margin: 7.7 percent
25. Excess margin: 2.4 percent
26. EBITDA margin: 9.5 percent

Below “BBB” rating
27. Operating margin: 0.3 percent
28. Operating EBITDA margin: 8.1 percent
29. Excess margin: 0.4 percent
30. EBITDA margin: 8.9 percent

Cash to debt percentage by credit rating group
Source: Fitch Ratings, “2014 Median Ratios for Nonprofit Hospitals and Healthcare Systems” report, August 2015.

Median
31. Cash to debt percentage: 141.8

“AA” rating
32. Cash to debt percentage: 201.7

“A” rating
33. Cash to debt percentage: 143.7

“BBB” rating
34. Cash to debt percentage: 89.5

Below “BBB” rating
35. Cash to debt percentage 52.2

Bad debt as percentage of patient revenue
Source: Fitch Ratings, “2014 Median Ratios for Nonprofit Hospitals and Healthcare Systems” report, August 2015.

Median
36. Bad debt as percentage of patient revenue: 5.3

“AA” rating
37. Bad debt as percentage of patient revenue: 4.5

“A” rating
38. Bad debt as percentage of patient revenue: 5.4

“BBB” rating
39. Bad debt as percentage of patient revenue: 5.7

Below “BBB” rating
40. Bad debt as percentage of patient revenue: 6.6

More articles on healthcare finance:

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