NATIONAL COMMUNITY PHARMACISTS ASSOCIATION

Table 2 • 2008 Common-Sized (Average) Income Statement—Percentage of Total SalesA L L P H A R M AC I E STO P 2 5 P E R C E N T2006 2007 2008 2008 Avg ($) 2006 2007 2008 2008 Avg ($)SalesPrescription sales 92.4% 92.8% 93.3% $3,619,354 94% 95.2% 94.1% $3,328,345All other sales 7.6% 7.2% 6.7% $261,448 6% 4.8% 5.9% $207,690Total Sales 100% 100% 100% $3,880,802 100% 100% 100% $3,536,035Cost of Goods SoldPrescriptions costs 72.5% 72.3% 72.1% $2,800,434 70.2% 72% 71.7% $2,534,439All other costs 4.7% 4.5% 4.7% $181,138 3.6 2.6% 3.8% $134,164Total Cost of Goods Sold 77.2% 76.8% 76.8% $2,981,572 73.8% 74.6% 75.5% $2,668,603Gross Profit 22.8% 23.2% 23.2% $899,230 26.2% 25.4% 24.5% $867,432Operating ExpensesPayroll ExpensesSalaries, wages 11.8% 11.8% 11.8% $457,356 12.2% 12.5% 10.2% $361,029Payroll taxes, workers’ comp,employee benefits1.7% 1.9% 1.7% $68,435 1.7% 1.5% 1.6% $56,156Payroll Expenses 13.6% 13.7% 13.5% $525,791 13.9% 14.0% 11.8% $417,185Other Operating ExpensesAdvertising 0.5% 0.5% 0.5% $17,562 0.4% 0.4% 0.3% $12,578Insurance 0.4% 0.3% 0.3% $13,457 0.4% 0.3% 0.3% $10,243Store supplies, containers,labels0.4% 0.4% 0.5% $17,373 0.4% 0.4% 0.4% $14,159Office postage 0.1% 0.1% 0.1% $4,468 0.1% 0.1% 0.1% $3,123Delivery service 0.2% 0.2% 0.2% $8,853 0.3% 0.2% 0.3% $9,225Pharmacy computer expense 0.3% 0.4% 0.4% $15,689 0.3% 0.4% 0.4% $14,276Rent 1.2% 1.2% 1.2% $46,742 1.2% 0.8% 1.0% $33,966Utilities, telephone 0.5% 0.5% 0.4% $16,443 0.4% 0.4% 0.4% $14,054All other operating expenses 2.8% 2.9% 2.9% $110,878 2% 2.1% 2.4% $86,744Total Other Operating Expenses 6.4% 6.5% 6.5% $251,465 5.5% 5.1% 5.6% $198,368Total Operating Expenses 20% 20.2% 20% $777,256 19.4% 19.1% 17.4% $615,553Net Operating Income 2.8% 3.0% 3.2% $121,974 6.8% 6.3% 7.1% $251,879162009 NCPA Digest, sponsored by Cardinal Health