DuPont Modeli ile Bir Özel Hastane Grubunun ve Türkiye Özel Hastaneler Sektörünün Finansal Performansının Analizi
Analysis of Financial Performance of a Private Hospital Group and Turkish Private Hospitals Sector with DuPont Model

Summary/Abstract: Purpose – The aim of this research is to compare the profitability ratios and the financial structure of a private hospital group based in Ankara and private hospital sector in Turkey with the DuPont model, and to reveal the financial situation of the hospital group. Design/methodology/approach – In this study, the financial performance of a private hospital group based in Ankara and the private hospital sector operating in Turkey was analyzed and compared with each other using the balance sheet and income statements between 2010 and 2020 with the DuPont model. With the data obtained from the relevant financial statements, the calculations predicted by the DuPont model were made and the profitability ratios of both the private hospital group and the Turkish private hospital sector were calculated. Findings – In the research, it was seen that the profitability ratios of the private hospital group were positive and profit was obtained outside of 2013, while the profitability ratios of the Turkish private hospital sector were positive and profit was obtained except for the years 2011, 2014, 2016 and 2018. Discussion – It was observed that the profitability ratios of the hospitals group calculated with the DuPont model were lower than the Turkey average in 2013, and higher in the other years within the scope of the study. In general, it can be said that the private hospital group has higher profitability ratios and a better financial performance than the average of Turkey

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