The current ratio measures the hospital's ability to meet short-term obligations with short-term activities. A social enterprise must ensure that it can pay salaries, bills and expenses on time. A ratio less than 1 may indicate liquidity problems (demonstration value, 2015). Current Ratio (Current Assets/Current Liabilities) 0.81 = 407,053/499,783 Ratio 0.81:1 According to historical data from the National Health Current Ratio, as of June 30, 2012, the national average was 1,812. Based on the national average, Johns Hopkins could barely meet its financial responsibilities in 2012. The health of this company requires further investment; the next step will be to analyze the income statement also known as the income statement. Information provided in the Johns Hopkins Hospital operating statement shows that operating revenues (the daily income-generating activity) were 1,791,899 and total operating expenses, including items such as salaries, supplies, provisions for bad debt, etc. were 1,706,672. By subtracting operating revenue from operating expenses you can calculate gross profit, which amounts to