Financial Health and Sustainability Analysis in Gerdi Gutperle Agasthiyar Muni Child Care Centre, Vellamadam

G. Jasmika; V. Darling Selvi

doi:10.34293/management.v13iS1-i1-May.10906

G. Jasmika II MBA, Department of Management Studies, St. Xavier’s Catholic College of Engineering Chunkan, Nagercoil, Kanya Kumari, Tamil Nadu
V. Darling Selvi Professor and Head of the Department, Department of Management Studies St. Xavier’s Catholic College of Engineering Chunkankadai, Nagercoil, Kanya Kumari, Tamil Nadu

DOI: https://doi.org/10.34293/management.v13iS1-i1-May.10906

Keywords: Financial Health, Healthcare, Liquidity, Ratio Analysis, Return on Investment, Solvency, Sustainability

Abstract

This study evaluates the financial health and sustainability of Gerdi Gutperle Agasthiyar Muni Child Care Centre (GGAMCCC), Vellamadam, Kanyakumari District, a charitable children specialty and maternity care hospital with German collaboration. The study covers five years from FY 2020–21 to FY 2024–25, using secondary data from the institution’s published balance sheets and income and expenditure statements. An analytical research design has been adopted. Financial tools including ratio analysis, trend analysis, comparative balance sheet, the Sustainability Scorecard Approach, and Return on Investment (ROI) analysis are employed. The findings reveal that GGAMCCC demonstrated a consistent and commendable improvement in financial health over the study period. The institution maintained strong liquidity, extremely low debt levels, and progressively improving asset utilization and operating surplus. The Sustainability Scorecard confirms a transition from a moderate to a highly sustainable financial position, with scores reaching 24 out of 25 in the latest years. However, the very high liquidity ratios suggest scope for better deployment of available funds to enhance returns and expand services..