1. FLORIDA
CLIENT AR
RATIOS
A presentation by Nielson Financial Services

2. • AR Ratio is a measure of how fast a facility is collecting their
billed revenue.
• A ratio of 1.00 being equal to one month.
• This shows that this client is improving each month toward
their goals, in fact, in month 9 the goal was achieved.
AR RATIOS
Month 1 Month 3 Month 5 Month 7
Budget Actual Over Budget Actual Over Budget Actual Over Budget Actual Over
1.49 1.37 1.35 1.29 1.39 1.26 1.44 1.24
Month 9 Month 11 Month 13 Month 15 Month 17
Budget Actual Over Budget Actual Over Budget Actual Over Budget Actual Over Budget Actual Over
1.30 1.03 1.60 1.18 1.43 1.84 0.41 1.57 1.22 1.47 1.12
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3. The trendline shows rapidly trending downward AR ratios.Nielson Financial Services

4. Month 1 Period Change Month 2 Period Change Month 3 Period Change Month 4 Period Change
683,644 48,479 732,122 (97,312) 634,810 (11,685) 623,124 (83,124)
120 DEBIT
BALANCES
Month 5 Period Change Month 6 Period Change Month 7 Period Change Month 8 Period Change Month 9
540,000 (89,396) 450,604 (71,729) 378,875 23,347 402,222 (70,498) 331,724
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• The increase in 120 debit balances from Month 11 to
Month 13 was due to an increase in Medicaid Pending
admissions which were collected later. Also includes a
Part B ADR which was successfully appealed.
• The 120 debit balances decreased 45% during this time-
frame

5. This graph demonstrates the rapidly descending 120 day debit balances.
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20,000
30,000
40,000
50,000
60,000
70,000
80,000
Month 1 Month 3 Month 5 Month 7 Month 9 Month 11 Month 13 Month 15 Month 17
120 Debit Balances

6. Month 9
Period
Change
Month 11
Period
Change
Month 13
Period
Change
Month 15 Period Change Month 17
1,456 (184) 1,272 424 1,696 22 1,718 (645) 1,073
120 DEBIT
BALANCES/BED
Month 1
Period
Change
Month 3
Period
Change
Month 5
Period
Change
Month 7
Period
Change
1,944 (230) 1,713 (258) 1,455 136 1,591 (134)
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7. Month 1 Month 2 Month 3 Month 4 Month 5
33.7 29.4 31.2 32.7 26.2
DAYS SALES
OUTSTANDING
Month 6 Month 7 Month 8 Month 9
30.6 50.7 32.1 28.5
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8. The trendline demonstrates decreasing DSO.Nielson Financial Services
0
10
20
30
40
50
60
Month 1 Month 3 Month 5 Month 7 Month 9 Month 11 Month 13 Month 15 Month 17
Days Sales Outstanding

9. ACCOUNTS
RECEIVABLE
BALANCES
Month 1 Month 3 Month 5 Month 7 Month 9
291,449 246,549 274,444 322,786 230,649
Month 11 Month 13 Month 15 Month 17
284,075 480,531 322,916 251,602
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• The increase in accounts receivable balances from
Month 11 to Month 13 was due to an increase in
Medicaid Pending admissions which were collected
later. Also includes a Part B ADR for $5,005.11 which
was successfully appealed.

10. Month 1 Month 3 Month 5 Month 7 Month 9
261,856 263,104 227,639 261,925 294,096
CASH
RECEIPTS
Month 11 Month 13 Month 15 Month 17
236,802 255,054 270,647 287,631
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11. Month 1 Month 3 Month 5 Month 7 Month 9
263,144 255,360 267,595 300,004 268,057
NET REVENUE
Month 11 Month 13 Month 15 Month 17
282,514 288,408 305,682 268,494
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12. Month 1 Month 3 Month 5 Month 7 Month 9
99.5% 103.0% 85.1% 87.3% 109.7%
COLLECTIONS
Month 11 Month 13 Month 15 Month 17
83.8% 88.4% 88.5% 107.1%
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