The subject of the thesis concerns the use of the financial condition of the PHI ratio presented in the work of John Zietlow’a the example of three different institutions in the years 2010-2012. The work results refer to the components of measurement PHI and their interpretation, and ultimately lead to the calculation and comment on the entire index. As is clear from the work G. Świderska and W. Więcław, financial statements are the main source of information about the financial situation of enterprises, and therefore on the basis of their analysis will be presented the financial condition of the units.