Hibiscus - Hawaiian Punch - Leaves Spots
The holes in the leaves looks like physical or environmental damage. No control is necessary. We also notice mealybugs on the stems or underside of leaves. They are a sucking insect that can result in yellow leaves, stunting, decline, etc. They also produce a honeydew as they feed which promotes the growth of a black mold.
See our website for management. If the infestation is light, you may be able to dab the bugs with alcohol. If not take outside and spray with insecticidal soap. http://extension.umd.edu/hgic/plants/mealybugs-houseplants
Here is more information on hibiscus https://www.extension.umn.edu/garden/yard-garden/houseplants/hibiscus/