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Given the following industry average ratios for managed care organizations and n

ID: 2771520 • Letter: G

Question

Given the following industry average ratios for managed care organizations and nursing homes, explain why the ratios are different between the two industries.

Managed Care Industry Averages:

Total margin - 3.8%

Total asset turnover - 2.1

Equity multiplier - 3.2

Return on equity - 25.5%

Return on assets - 8.0%

Current ratio - 1.3

Days cash on hand - 41 days

Average collection period - 7 days

Debt ratio - 69%

Debt-to-equity ratio - 2.2

Times interest earned ratio - 2.8

Fixed asset turnover ratio - 5.2

Nursing Home Industry Averages:

Total margin - 3.5%

Total asset turnover - 1.5

Equity multiplier - 2.5

Return on equity - 13.1%

Return on assets - 5.2%

Current ratio - 2.0

Days cash on hand - 22 days

Average collection period - 19 days

Debt ratio - 71%

Debt-to-equity ratio - 2.5

Times interest earned ratio - 2.6

Fixed asset turnover ratio - 1.4

Explanation / Answer

MCI has higher net income margin. MCI is using its total assets more efficiently than NHI to generate revenue. MCI has more equity in capital structure. MCI has more income to offer its shareholders. MCI is using its assets more efficiently than NHI to generate profits. NHI has more liquidity than MCI. MCI has more cash available to repay current liabilities. MCI is very goods in collecting accounts receivable than NHI. MCI has less default risk as debt ratio is lower. MCI has more capacity make interest payments. MCI is using its Fixed assets more efficiently than NHI to generate revenue.

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