The study attempts to highlight the financial performance of hospitals in the Greater São Paulo area, applying a cross-sectional financial analysis over a defined period for two sample groups divided by bed-size. The principal ratios are different for the two groups but represent similar tendencies. The larger size hospitals (150-300 beds) fair better than smaller size hospitals (less than 150 beds) in all business ratios. Both groups, however, increasingly suffer from the effects of chronic inflation and a regulated market.
hospital; liquidity; debt; return; leverage