NATIONAL COMMUNITY PHARMACISTS ASSOCIATION

Table 7 • 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets—By Sales VolumeUnder $2.5M $2.5M to $3.5M $3.5M to $6.5M Over $6.5MAssetsCurrent AssetsCash and cash equivalents 17.4% 19.5% 19.8% 14.5%Accounts receivable 19.5% 20.4% 23.8% 30.9%Inventory 44.4% 40.7% 37% 36%Other current assets 3.5% 7% 4.2% 5.5%Total Current Assets 84.8% 87.6% 84.8% 86.9%Net fixed assets 8.5% 8.3% 11.2% 9.7%Other assets 6.7% 4.1% 4% 3.4%Total Assets 100% 100% 100% 100%Liabilities and Owners’ EquityCurrent LiabilitiesNotes payable (within one year) 6.8% 5.9% 5.1% 12.2%Accounts payable 12.5% 15.4% 18.4% 13.8%Other current liabilities 5.2% 5.3% 3.7% 9.3%Total Current Liabilities 24.5% 26.6% 27.2% 35.3%Long-Term LiabilitiesNotes payable to owner(s) 6.4% 11.8% 9.4% 3.1%Other long-term liabilities 10.9% 15.7% 11% 7.1%Total Long-Term Liabilities 17.3% 27.5% 20.4% 10.2%Total Liabilities 41.8% 54.1% 47.6% 45.5%Total Owners’ Equity 58.2% 45.9% 52.4% 54.5%Total Liabilities and Owners’ Equity 100% 100% 100% 100%242009 NCPA Digest, sponsored by Cardinal Health