Analysis of Financial Liquidity, Financial Stability, Financial Distress Time Horizon, and Financial Crisis Status of Service Units Under the Office of the Permanent Secretary Region 4, Ministry of Public Health

Abstract

     This study aimed to analyze the financial liquidity, financial stability, time to severe financial problems, and financial crisis status of service units. The study focused on 72 hospitals in Health Region 4 under the Office of the Permanent Secretary, Ministry of Public Health. This Documentary Research utilized data from the fourth quarter of the fiscal year 2025 and was analyzed using descriptive statistics, including number, percentage, mean, and standard deviation.

   The results of the financial ratio analysis showed 1. Financial Liquidity Group 42 hospitals (58.33%) had a Current Ratio (CR) > 1.5, 56 hospitals (77.78%) had a Quick Ratio (QR) > 1 and 39 hospitals (54.17%) had a Cash Ratio > 0.8. 2. Financial Stability Group 66 hospitals (90.41%) had positive Net Working Capital (NWC), while only 11 hospitals (15.07%) had positive Net Income (NI). 3. Time to Severe Financial Problems Group  56 hospitals (77.78%) had a time to severe financial problems of less than 3 months. 4. Financial Crisis Group 6 hospitals (8.33%) were at Level 6 crisis, and 6 hospitals (8.33%) were at Level 7 crisis.

Recommendation: The Chief Financial Officer (CFO) Committee should utilize this financial data to supervise, monitor, evaluate, and analyze the problems to determine guidelines for assisting service units in financial crisis, as well as developing management strategies and personnel.

Keywords : Financial Liquidity, Financial Stability, Financial Distress Time Horizon,

Financial Crisis.