The current ratio measures the hospital's ability to meet its short-term obligations with current assets. A social enterprise must ensure that it can pay its salaries, bills and expenses on time. A ratio less than 1 may indicate liquidity problems (Demonstrating Value, 2015) was 1.812. Based on the national average, Johns Hopkins was barely meeting its financial responsibilities in 2012. The health of this business requires additional investment; The next step will be to analyze the operating account also called income statement. Information provided in the Johns Hopkins Hospital Operating Statement shows that operating revenues (the day-to-day activities that generate revenue) were $1,791,899 and total operating expenses, including items such as salaries, supplies, provision for bad debts, etc., amounted to 1,706,672. By subtracting the operating income from the operating expenses, the gross profit can be calculated, which amounts to