NATIONAL COMMUNITY PHARMACISTS ASSOCIATION

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2009 NCPA Digestsponsored by cardinal healthTable of Contents6 Executive Summary9 Methodology10 Operating Results19 Sales Volume Summary25 Cost of Dispensing27 Third-Party Prescriptions34 Geographic Summary38 Rural versus Metropolitan Locations41 Overview of Financial Statements and Performance Measures
Figures1. Average annual sales (in thousands) per pharmacy location, 10-year trend • 72. Cost of Dispensing—By Geographical Region • 253. Third-Party Prescription Activity—Five-Year Trend • 27Tables1. Averages of pharmacy operations, 10-year trend • 72. 2008 Common-Sized (Average) Income Statement, Percentage of Total Sales • 163. 2008 Median Financial Benchmarks • 174. 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets • 185. 2008 Common-Sized (Average) Income Statement, Percentage of Total Sales—By Sales Volume • 226. 2008 Median Financial Benchmarks—By Sales Volume • 237. 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets—By Sales Volume • 248. Summary of Third-Party Prescription Activity • 279. 2008 Common-Sized (Average) Income Statement, Percentage of Total Sales—By Third-Party Prescription Activity • 2810. 2008 Median Financial Benchmarks—By Third-Party Prescription Activity • 2911. 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets—By Third-Party Prescription Activity • 3012. 2008 Common-Sized (Average) Income Statement, Percentage of Total Sales—Portion of Prescriptions Covered by Medicare Part D • 3113. 2008 Median Financial Benchmarks—Portion of Prescriptions Covered by Medicare Part D • 3214. 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets—Portion of Prescriptions Covered by Medicare Part D • 3315. 2008 Common-Sized (Average) Income Statement, Percentage of Total Sales—By Geographic Region • 3516. 2008 Median Financial Benchmarks—By Geographic Region • 3617. 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets—By Geographic Region • 3718. 2008 Common-Sized (Average) Income Statement, Percentage of Total Sales—Metropolitan vs. Rural • 3819. 2008 Median Financial Benchmarks—Metropolitan vs. Rural • 3920. 2008 Common-Sized (Average) Balance Sheet, Percentage of Total Assets—Metropolitan vs. Rural • 40Table of Contents
Page 1 and 2: National Community Pharmacists Asso
Page 3: [October 2009]Dear Valued NCPA Memb
Page 7 and 8: Figure 1 • Average Annual Sales (
Page 10 and 11: Operating Results To determine how
Page 12 and 13: Operating Expense ManagementWe eval
Page 14 and 15: Financial PositionManaging Assets a
Page 16 and 17: Table 2 • 2008 Common-Sized (Aver
Page 20 and 21: ProfitabilityExpense ManagementThe
Page 26 and 27: If a pharmacy is to make a profit,
Page 28 and 29: TABLE 9 • 2008 Common-Sized (Aver
Page 30 and 31: AssetsTABLE 11 • 2008 Common-Size
Page 32 and 33: TABLE 13 • 2008 Median Financial
Page 34 and 35: Geographic SummaryConditions of the
Page 36 and 37: TABLE 16 • 2008 Median Financial
Page 38 and 39: Rural/Metro Pharmacy LocationPharma
Page 40 and 41: AssetsTABLE 20 • 2008 Common Size
Page 42: Common-Sized Balance SheetThe balan

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