Overview
The Composite Financial Index (CFI) creates one overall financial measurement of the institution’s health based on the four core ratios: primary reserve ratio, net operating revenues ratio, return on net position ratio, and viability ratio. The CFI is calculated by completing the following steps:
1. Compute the values of the four core ratios;
2. Convert the ratio values to strength factors along a common scale;
3. Multiply the strength factors by specific weighting factors; and
4. Total the resulting four numbers (ratio scores) to reach the single CFI score.
Data illustrate UMS is close to its benchmark but fluctuating above and below the benchmark over time.
Values
Benchmark is 3 for all fiscal years.
| Fiscal Year | UMS Composite Financial Index |
|---|---|
| 2008 | 1.5 |
| 2009 | 1.6 |
| 2010 | 3.3 |
| 2011 | 3.9 |
| 2012 | 2.9 |
| 2013 | 2.7 |
| 2014 | 3 |
| 2015 | 1.8 |
| 2016 | 2.4 |
| 2017 | 2.5 |
| 2018 | 2 |
Presentation
This line graph shows both the Benchmark Composite Financial Index, and UMS Composite Financial Index from the 2008 fiscal year through the 2018 fiscal year, with the ratios presented on the Y-axis and the fiscal years on the X-axis.