Assignment 1 Financial Statement Analysis

Financial Statement AnalysisJacquelyn Hawkins-PhillipsDr. Laura Forbes Health Financial Management- HSA 525 July 28, 2013Based on your review of the financial statements, suggest a key insight about the financial health of the company. Speculate on the likely reaction to the financial statements from various stakeholder groups (employee, investors, shareholders). Provide support for your rationale The UHS strategy is to build or purchase healthcare properties in rapidly-growing markets and create a strong franchise based on exceptional service and effective cost control. UHS owes its success to a responsive management style and to a service philosophy that is based on integrity, competence and compassion. UHS receives the majority of its revenues from its hospital facilities, while its behavioral health services segment accounts for most of the remainder. Acute Care Hospitals (73% of revenues): UHS's largest segment consists of 25 general hospitals, as well as surgical hospitals, ambulatory surgery centers and radiation oncology centers. Behavioral Health Services (25% of revenues): This segment consists of 102 centers, including residential facilities for teenagers, psychiatric hospitals, and substance abuse hospitals. Because average patient stays at these facilities are longer than in traditional hospitals (15.4 days in 2009 compared to