55 benchmarks to know on ASC income statements

Here are 60 benchmarks on ASC common size income from VMG Health's 2018 Multi-Specialty ASC Benchmarking Study.

The study is based on 2016 and 2017 data from over 275 centers, encompassing a surgical case volume of over 1.3 million.

Employee salaries and wages

1. Mean: 22.3 percent
2. 25th percentile: 17.5 percent
3. Median: 21.9 percent
4. 75th percentile:26.1 percent
5. 90th percentile: 29.4 percent

Taxes and benefits

6. Mean: 5.2 percent
7. 25th percentile: 3.8 percent
8. Median: 5 percent
9. 75th percentile: 6.2 percent
10. 90th percentile: 7.8 percent

Occupancy costs

11. Mean: 7.3 percent
12. 25th percentile: 4.1 percent
13. Median: 6.1 percent
14. 75th percentile: 9.6 percent
15. 90th percentile: 13 percent

Drugs and medical supplies

16. Mean: 24.5 percent
17. 25th percentile: 19 percent
18. Median: 24.4 percent
19. 75th percentile: 28.8 percent
20. 90th percentile: 33.2 percent

Other medical costs

21. Mean: .6 percent
22. 25th percentile: .3 percent
23. Median: .4 percent
24. 75th percentile: .7 percent
25. 90th percentile: 1.5 percent

Insurance

26. Mean: .8 percent
27. 25th percentile: .5 percent
28. Median: .6 percent
29. 75th percentile: .9 percent
30. 90th percentile: 1.3 percent

General and administrative

31. Mean: 17.1 percent
32. 25th percentile: 13.5 percent
33. Median: 16.6 percent
34. 75th percentile: 20.2 percent
35. 90th percentile: 24.1 percent

Management fees

36. Mean: 4.9 percent
37. 25th percentile: 4 percent
38. Median: 4.9 percent
39. 75th percentile: 5.9 percent
40. 90th percentile: 6.8 percent

Billing fees

41. Mean: 2.8 percent
42. 25th percentile: 1.9 percent
43. Median: 2.8 percent
44. 75th percentile: 4 percent
45. 90th percentile: 5 percent

Total operating expenses

46. Mean: 77.2 percent
47. 25th percentile: 66 percent
48. Median: 77.8 percent
49. 75th percentile: 87.8 percent
50. 90th percentile: 96.3 percent

EBITDA

51. Mean: 22.8 percent
52. 25th percentile: 12.2 percent
53. Median: 22.3 percent
54. 75th percentile: 34 percent
55. 90th percentile: 43.2 percent

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