Detailed Analysis
Pharmacy Business Valuations 

Washburn & Associates provides certified third party pharmacy business valuations for:

Pharmacy owners selling their pharmacy Buyer acquisitions Bank loans Loan compliance Partner buyouts Divorce Other legal matters

Pharmacy valuations and audits completed by Washburn & Associates exceed $1 Billion annually.

Please provide the following information, which is used to calculate the Current Fair Market Pharmacy Value and Pharmacy Listing Price for the business.

• If a pharmacy owner has 2 or more locations, the data for each location must be separated. Each location needs to be valued on its own merits.
• Each department (Compounding, DME, Rx, and Front End) must be separated.
• When there are partners/stockholders please provide a copy of the Articles of Incorporation and any supporting documentation that clearly states ownership percentage.

Data Required for Washburn & Associates’
Detailed Analysis Pharmacy Valuation
 

1. Corporate Tax Returns - for the last two years.
2. Corporate Financial Statements - for the last two years, and monthly for the current year.
3. Sales Report - total sales and department breakdown: Rx, OTC, front end, compounding, DME, etc.  Provide the previous year (12 months) and the current yer up to the most recent completed month.
4. Prescription Report - a monthly report for the past 12 months, starting with the most current completed month and working backwards. Include new, refill, third party, and Medicare/Medicaid.
5. Store Lease - provide a copy of the lease.

Provide typed or handwritten notes, simple descriptions for:

6. Facility - description of the store, square footage of the building, type of construction of the building, available parking, whether the facility is a strip mall, shopping center, medical building, stand alone, drive up window, and any other relevant details.
7. Location - describe the neighborhood, and competition within 2 miles.
8. Third Party - provide top 5 third party carriers, and the percentage of sales they make up.
9. Deliveries - provide information about the distance of deliveries, the number of Rx deliveries on an average week, the percentage of sales from deliveries, and delivery vehicle.
10. Contracts - with hospitals, jails, etc., including terms, and percentage of sales.
11. Personnel - describe duties, full time/part time, and titles.
12. Inventory - breakdown of inventory: Rx, OTC, front end, compounding, DME, etc.
13. Uniqueness - if there is a uniqueness of your business/location, explain those features.
14. Contact information - please provide your personal e-mail address. E-mails allow for more efficient communication and less disruptions for you at the store. Provide home and business addresses along with phone numbers, cell phones, and home faxes of all partners/stockholders. Provide contact information for any accountants, attorneys, bankers, etc., which we will need to be in contact with in valuing and closing the transaction.

Additional information that may be requested at a later date:

A. Business Structure - when there are additional partners, or stockholders, please provide a copy of the Articles of Incorporation or Partnership Agreement and any supporting documentation that clearly states ownership percentage.
B. Property - when you own the real estate provide value, liabilities, mortgage holders, etc. Real estate appraisals are completed separate from the business valuation.
C. Prescription Report - end of the year for the last two years.
D. Accounts Receivable Aging Report - include both personal and 3rd party.