Financials — SUMMA HEALTH SYSTEM
3-statement model reconstructed from HCRIS + deal profile
🛡️ Public data only — no PHI permitted on this instance.
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Income Statement
| Line Item | Amount |
|---|---|
| Gross Patient Revenue estimated | $2.2B |
| Contractual Allowances estimated | $-1.2B |
| Net Patient Revenue deal_profile | $1.0B |
| Bad Debt Expense benchmark 3% | $-30.1M |
| Total Operating Revenue computed | $974.5M |
| Salaries & Wages benchmark 55% opex | $-508.4M |
| Supplies benchmark 18% opex | $-166.4M |
| Other Operating residual | $-249.6M |
| Total Operating Expenses estimated | $-924.3M |
| EBITDA computed | $50.2M |
| D&A benchmark 4% NPR | $-40.2M |
| EBIT computed | $10.0M |
| Interest benchmark 2% NPR | $-20.1M |
| EBT computed | $-10.0M |
| Taxes 25% rate | $0.0M |
| Net Income computed | $-10.0M |
Balance Sheet
| Line Item | Amount |
|---|---|
| Cash benchmark 45 days | $123.9M |
| A/R deal_profile | $68.8M |
| Inventory benchmark 15 days | $41.3M |
| Other Current benchmark 2% | $20.1M |
| Total Current Assets computed | $254.1M |
| PP&E Net benchmark 60% NPR | $602.8M |
| Other Assets benchmark 5% | $50.2M |
| Total Assets computed | $907.1M |
| A/P benchmark 40 days | $101.3M |
| Accrued Liab benchmark 6% opex | $55.5M |
| Current Debt benchmark 5% total debt | $8.8M |
| Total Current Liab computed | $165.5M |
| LT Debt benchmark 3.5x EBITDA | $167.0M |
| Total Liabilities computed | $332.6M |
| Total Equity plug (A - L) | $574.5M |
| Total L + E computed | $907.1M |
What This Means
This 3-statement model reconstructs the hospital's income statement, balance sheet, and cash flow from HCRIS cost report data. Each line item is tagged with its data source: HCRIS (actual reported), deal_profile (user input), benchmark (industry estimate), computed (derived).
Use this to identify data quality: lines tagged "benchmark" are estimates that should be validated during diligence. Request actual data for these items via diligence questions.
Cash Flow Statement
| Line Item | Amount |
|---|---|
| Net Income computed | $-10.0M |
| + D&A from IS | $40.2M |
| Change in A/R 3% growth | $-2.1M |
| Change in Inventory 2% growth | $-0.8M |
| Change in A/P 2% growth | $2.0M |
| CFO computed | $29.3M |
| CapEx benchmark 4% NPR | $-40.2M |
| CFI computed | $-40.2M |
| Debt Repayment 5% of LT debt | $-8.4M |
| CFF computed | $-8.4M |
| Net Change computed | $-19.3M |
| FCF CFO - CapEx | $-10.9M |