Waterfall Chart

$2,404,246

$3,695,438

$645,409
$1,291,192 $1,291,192
$293,938
$645,783
$351,471 $351,846

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Total revenues - Category Total Revenues - Company

Other Income

Mana gement Fee Revenue

0.44%
1.70%
Pa rt B Revnues 9.08%

Pri vate Ins Revenues

Del i very Revenues 17.07%

44.38%
Medi cal Records Revenue

Rental Revenue

Rebates

Consul ting Revenue 27.33%

Medi cai d Revenues

Private Revenues

Medi ca re Pa rt D
Hawki nsvi l l e Acworth Augusta
$- $1,000,000 $2,000,000 $3,000,000 Royston Cons ul ting Renta l

Revenue Variance - Category Revenue Variance - Company

Hawki nsvi l l e
Medi care Pa rt D
200,000
$200,000
Del i very Revenues Private Revenues
Rental Acworth
$- 100,000
 Revenue Variance - Category Revenue Variance - Company
Hawki nsvi l l e
Medi care Pa rt D
200,000
Del i very Revenues $200,000 Private Revenues
Rental Acworth
$- 100,000

Medi cal Records Revenue $-200,000

Medi cai d Revenues -

Cons ul ting Augusta

Renta l Revenue Cons ul ting Revenue

Rebates
Royston

Cost of revenue
16%
14% 3; 14%
12%
2; 11%
10%
Axis Title

8%
6% 1; 5%
4%
2% 4; 2%
0%
0.5 1 1.5 2 2.5 3 3.5 4 4.5
Axis Title

Total Salaries
30%
25% 9; 25%

20%
10; 18%
15% 11; 14%
1; 12%
10% 3; 11%

5%
0% 2; -1% 8; 0%
0 2 4 4; -3% 6 8 10 12 14
-5%
5; -7% 7; -8%
-10%
-15% 6; -15%

-20%

Total Non-Salaries Expenses

80%

60%
12; 56%

7; 47%
40%

3; 24%
20%
4; 16%
 60%
12; 56%

7; 47%
40%

3; 24%
20%
4; 16%

11; 6%
Axis Title

1; 3% 5; 3%
0% 2; -1% 16; 1%
17; 0% 20; 0%
0 5 6; -2% 10 10; -2% 15-4% 20 25 30
14;
8; -8% 19; -10%
15; -13% 24; -14%
21; -18%
-20% 22; -22%

23; -31%
18; -34% 26; -33%
27; -36%
-40% 9; -39% 13; -39%

-60% 25; -62%

-80%

Axis Title
 Compact P&L
Categories Combined Hawkinsville Acworth Augusta
Revenues $ 3,695,438 100% $ 1,640,179 100% $ 1,010,021 100% $ 630,662
Cost of Revenue $ 2,404,246 65% $ 1,105,249 67% $ 671,123 66% $ 422,177
Contribution Margin $ 1,291,192 35% $ 534,929 33% $ 338,898 34% $ 208,485
Salaries $ 645,409 17% $ 162,338 10% $ 115,877 11% $ 86,904
Non-Salaries Expenses $ 293,938 8% $ 180,006 11% $ 93,349 9% $ 75,794
Total OPEX $ 939,347 25% $ 342,345 21% $ 209,226 21% $ 162,698
Change in Net Assets $ 351,846 10% $ 192,585 12% $ 129,672 13% $ 45,787
Total revenues amount to $3.695
margin of 35% or $1.291.192 was
Compact P&L tables below.
1,800,000 Salaries equal $645.409 or 17% o
1,600,000 of total revenue. Taking into acou
1,400,000 $351.846 or 10%.
1,200,000
1,000,000
800,000
600,000
400,000
200,000
-
-200,000 Hawki nsvi l le Acworth Augusta Royston Cons ul ting Rental

Tota l Revenues Contri bution Margi n Cha nge i n Net As s ets

Revenue efficiency
Categories Combined Hawkinsville Acworth Augusta
Revenues $ 3,695,438 $ 1,640,179 $ 1,010,021 $ 630,662
Cost of Revenue $ 2,404,246 $ 1,105,249 $ 671,123 $ 422,177
Cost per 1$ Revenue $ 0.65 $ 0.67 $ 0.66 $ 0.67

Revenue Table
Categories Combined % Hawkinsville Acworth Augusta
Total Revenues $ 3,695,438 100% $ 1,640,179 44% $ 1,010,021 27% $ 630,662
Medicare Part D $ 2,303,623 62% $ 1,091,946 47% $ 605,624 26% $ 386,442
Private Revenues $ 1,048,685 28% $ 409,681 39% $ 362,793 35% $ 179,655
Medicaid Revenues $ 187,767 5% $ 102,101 54% $ 20,886 11% $ 49,641
Consulting Revenue $ 62,754 2% $ - 0% $ - 0% $ -
Rebates $ 54,270 1% $ 26,798 49% $ 14,714 27% $ 10,000
Rental Revenue $ 16,349 0% $ - 0% $ - 0% $ -
Medical Records Revenue $ 15,785 0% $ 7,016 44% $ 4,332 27% $ 3,131
Delivery Revenues $ 6,207 0% $ 2,638 42% $ 1,672 27% $ 1,792
Private Ins Revenues $ - 0% $ - 0% $ - 0% $ -
Part B Revnues $ - 0% $ - 0% $ - 0% $ -
Management Fee Revenue $ - 0% $ - 0% $ - 0% $ -
Other Income $ - 0% $ - 0% $ - 0% $ -
Consolidated revenues reached a total sales figure of $3.695.438. The majority of revenues is generated by Hawkinsville for 44% or $1.640.179. Acw
remainder of sales is deliverd by Augusta and Royston, good for 17% and 9% or $630.662 and $335.474. Consulting and Rental are additional revenu

The major revenue categories are:

- Medicare Part D: 62% or $2.303.623
- Private Revenues: 28% or $1.048.685
- Medicaid Revenue: 5% or $187.767
- Consulting Revenue: 2% or $62.754
- Rebates: 1% or $54.270

Revenue Variance
Categories Combined % Hawkinsville Acworth Augusta
Total Variance $ 249,480 100% $ 32,358 13% $ 127,079 51% $ 33,725
Medicare Part D $ 118,925 48% $ 17,095 14% $ 63,666 54% $ 11,599
Private Revenues $ 106,742 43% $ 11,503 11% $ 56,119 53% $ 11,510
Medicaid Revenues $ 22,929 9% $ 4,010 17% $ 6,839 30% $ 10,730
Consulting Revenue $ 1,105 0% $ - 0% $ - 0% $ -
Rebates $ 0 0% $ 0 100% $ - 0% $ -
Rental Revenue $ - 0% $ - 0% $ - 0% $ -
Medical Records Revenue $ -326 0% $ -388 119% $ 282 -86% $ -156
Delivery Revenues $ 104 0% $ 138 132% $ 172 166% $ 42
Private Ins Revenues $ - 0% $ - 0% $ - 0% $ -
Part B Revnues $ - 0% $ - 0% $ - 0% $ -
Management Fee Revenue $ - 0% $ - 0% $ - 0% $ -
Other Income $ - 0% $ - 0% $ - 0% $ -

Cost Table + Variance from Business Plan

Categories Combined Hawkinsville Acworth Augusta
Cost of revenue $ 2,404,246 7% $ 1,105,249 2% $ 671,123 14% $ 422,177
Cost - Pharmacies $ 2,465,028 5% $ 1,138,845 5% $ 680,687 16% $ 422,722
Inventory Overage/Shortage $ -63,253 11% $ -34,761 0% $ -10,235 0% $ -954
Cost - Medical Records $ 2,471 14% $ 1,165 -40% $ 672 -5% $ 409
Cost - Consulting $ - 2% $ - 0% $ - 0% $ -
Total Salaries $ 645,409 -6% $ 162,338 -14% $ 115,877 4% $ 86,904
Salaries - Pharmacists $ 281,675 12% $ 126,568 14% $ 75,844 36% $ 55,667
Salaries - Administration $ 117,482 -1% $ - 0% $ - 0% $ -
Salaries - Consultants $ 90,750 11% $ - 0% $ - 0% $ -
Salaries - Pharm Techs $ 82,230 -3% $ 27,685 -16% $ 26,196 1% $ 16,306
Payroll Taxes $ 38,303 -7% $ 10,435 -8% $ 8,493 16% $ 3,890
Group Insurance $ 26,408 -15% $ 5,418 -17% $ 4,221 9% $ 4,833
Salaries - Clerical $ 19,315 -8% $ 3,705 -38% $ 9,290 9% $ 6,320
Salaries - Medical Records $ 18,300 0% $ 6,805 36% $ 6,116 3% $ 5,379
401k Employer Match $ 17,949 25% $ 4,857 147% $ 2,953 20% $ 3,194
Salaries - Part time $ 12,078 18% $ 10,683 26% $ - 0% $ 1,394
Associate Recognition $ 9,377 14% $ 4,358 50% $ 1,670 86% $ 1,297
Performance Payments $ -68,457 $ -38,175 $ -18,906 $ -11,377
Salaries - Pharm on Call $ - 0% $ - 0% $ - 0% $ -
Other Benefits $ - 0% $ - 0% $ - 0% $ -
Casual Labor $ - 0% $ - 0% $ - 0% $ -
Total Non-Salaries Expenses $ 293,938 5% $ 180,006 3% $ 93,349 -1% $ 75,794
Delivery Expense $ 82,382 3% $ 37,688 -2% $ 19,358 15% $ 21,110
Rent $ 35,427 -1% $ 11,599 0% $ - 0% $ 6,500
Supplies (Pharmacy) $ 33,269 24% $ 11,630 -12% $ 7,823 23% $ 5,431
Computer Expense $ 30,872 16% $ 12,579 30% $ 7,141 -6% $ 4,866
Mileage $ 15,128 3% $ 116 -39% $ 33 -88% $ -
Depreciation $ 13,447 -2% $ 5,136 1% $ 4,012 -11% $ 2,428
Operating Expense $ 12,616 47% $ 5,898 56% $ 2,526 47% $ 1,580
Communication $ 11,132 -8% $ 3,721 -19% $ 2,481 -10% $ 1,182
Insurance $ 9,940 -39% $ 4,470 -10% $ 2,980 -22% $ 1,916
Utilities $ 8,465 -2% $ - 0% $ 1,655 -10% $ 2,068
Lodging $ 5,657 174% $ 374 834% $ - 0% $ -
Contract Fee $ 5,153 6% $ 2,623 5% $ 1,592 14% $ 939
Lease Expense $ 5,106 56% $ 2,030 56% $ 2,216 101% $ 546
Taxes $ 4,430 -39% $ 1,244 -37% $ 728 -42% $ 462
Cleaning Service $ 3,517 -4% $ - 0% $ 900 0% $ 650
Office Supplies $ 3,213 -13% $ 1,393 14% $ 809 -11% $ 530
Maintenance & Repairs $ 2,044 1% $ 239 -43% $ 306 -42% $ 766
Administrative Expense $ 1,936 0% $ 76,980 5% $ 37,973 -7% $ 23,711
Dues & Subscriptions $ 1,754 -34% $ 545 -2% $ 454 -12% $ 355
Inbound Freight $ 1,554 169% $ 536 111% $ 52 -71% $ 240
Meals $ 1,393 -10% $ - -100% $ - -100% $ -
Acct. & Auditing $ 1,002 0% $ - 0% $ - 0% $ -
Postage $ 911 -18% $ 281 -47% $ 181 -26% $ 206
Advertising $ 750 507% $ - 0% $ - -100% $ -
Grounds Maintenance $ 705 -22% $ - 0% $ 40 0% $ 224
Vehicle Expense $ 668 -31% $ 666 -26% $ - -100% $ -
Training $ 605 979% $ 166 0% $ 40 0% $ -
Community Education $ 377 -14% $ 377 944% $ - 0% $ -
Attorney Fees $ 313 -62% $ - -100% $ - -100% $ -
Interest & Bank Charges $ 253 -33% $ 61 -44% $ 48 -51% $ 83
Miscellaneous Expense $ -267 -261% $ -531 ### $ - -100% $ -
Contributions $ 188 -36% $ 188 88% $ - 0% $ -
Management Fee $ - 0% $ - 0% $ - 0% $ -
Amortization $ - 0% $ - 0% $ - 0% $ -
Conventions $ - 0% $ - 0% $ - 0% $ -
Property Taxes $ - 0% $ - 0% $ - 0% $ -
Other Expenses $ - 0% $ - 0% $ - 0% $ -
Following table can be read as:
- Red number = Costs are above expectations
- Green number = Cost are lower than expected
Cost of revenue deviates with 7% from the business plan, salaries deviate with -6% and non-salaries expenses deviate with 5%

P&L Simulator
Categories Combined Hawkinsville Acworth Augusta

Revenues $ 4,000,000 $ 1,775,355 $ 1,093,263 $ 682,639

Cost of Revenue $ 2,600,000 $ 1,195,239 $ 725,766 $ 456,551

Contribution Margin $ 1,400,000 $ 580,116 $ 367,496 $ 226,088

Salaries $ 680,000 $ 171,039 $ 122,088 $ 91,561

Non-Salaries Expenses $ 320,000 $ 195,967 $ 101,625 $ 82,514

Total OPEX $ 1,000,000 $ 367,006 $ 223,713 $ 174,076

Change in Net Assets $ 400,000 $ 213,110 $ 143,783 $ 52,012

Distribution Hawkinsville Acworth Augusta

Revenues 44% 27% 17%

Cost of Revenue 46% 28% 18%

Salaries 25% 18% 13%

Play with % here! Non-Salaries Expenses 61% 32% 26%

Cost of Revenue 65%

Salaries 17%

Non-Salaries Expenses 8%
 Royston Consulting Rental
100% $ 335,474 100% $ 62,754 100% $ 16,349 100%
67% $ 205,696 61% $ - 0% $ - 0%
33% $ 129,778 39% $ 62,754 100% $ 16,349 100%
14% $ 45,101 13% $ 102,315 163% $ - 0%
12% $ 40,278 12% $ 16,615 26% $ 20,769 127%
26% $ 85,379 25% $ 118,930 190% $ 20,769 127%
7% $ 44,399 13% $ -56,176 -90% $ -4,421 -27%
tal revenues amount to $3.695.438. With cost of revenue of 65% or $2.404.246, a contribution
argin of 35% or $1.291.192 was realized. An analysis of revenues and costs can be found in the
bles below.

aries equal $645.409 or 17% of total revenue. Non-salaries expenses follow with $293.938 or 8%
total revenue. Taking into acount the total OPEX of $939.347 or 25%, Change in net assets is at
51.846 or 10%.

Royston
$ 335,474
$ 205,696
$ 0.61

gusta Royston Consulting Rental

17% $ 335,474 9% $ 62,754 2% $ 16,349 0%
17% $ 219,611 10% $ - 0% $ - 0%
17% $ 96,556 9% $ - 0% $ - 0%
26% $ 15,139 8% $ - 0% $ - 0%
0% $ - 0% $ 62,754 100% $ - 0%
18% $ 2,758 5% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ 16,349 100%
20% $ 1,306 8% $ - 0% $ - 0%
29% $ 105 2% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
ille for 44% or $1.640.179. Acworth follows the lead with a share of 27% or $1.010.021. The
nd Rental are additional revenue streams, good for $62.754 and $16.349.

gusta Royston Consulting Rental

 14% $ 55,211 22% $ 1,105 0% $ - 0%
10% $ 26,564 22% $ - 0% $ - 0%
11% $ 27,610 26% $ - 0% $ - 0%
47% $ 1,350 6% $ - 0% $ - 0%
0% $ - 0% $ 1,105 100% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
48% $ -65 20% $ - 0% $ - 0%
40% $ -248 -238% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0%

nce from Business Plan

gusta Royston Consulting Rental Admin
9% $ 205,696 11% $ - $ -
10% $ 222,774 20% $ - $ -
0% $ -17,303 0% $ - $ -
-14% $ 225 2% $ - $ -
0% $ - 0% $ - $ -
-20% $ 45,101 5% $ 102,315 5% $ 102,315 0% $ 133,774 -1%
-9% $ 26,282 11% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ 117,482 -1%
0% $ - 0% $ 88,064 7% $ 88,064 0% $ - 0%
-5% $ 12,044 37% $ - 0% $ - 0% $ - 0%
-40% $ 2,992 13% $ 6,419 -4% $ 6,419 0% $ 6,074 -10%
-1% $ 1,956 -51% $ 4,841 -20% $ 4,841 0% $ 5,140 -10%
-2% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - -100% $ - 0% $ - 0% $ - 0%
-7% $ 1,353 96% $ 2,176 17% $ 2,176 0% $ 3,415 -13%
-21% $ - 0% $ - 0% $ - 0% $ - 0%
18% $ 474 -53% $ 814 -37% $ 814 0% $ 1,663 66%
$ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%
-5% $ 40,278 53% $ 16,615 ### $ 20,769 0% $ -133,774 -1%
12% $ 4,225 -28% $ - 0% $ - 0% $ - 0%
0% $ 2,500 3% $ - 0% $ 13,250 -2% $ 1,579 -1%
23% $ 8,385 193% $ - -100% $ - 0% $ - 0%
-1% $ 5,959 86% $ 99 ### $ - 0% $ 228 -81%
-100% $ - -100% $ 10,867 ### $ - 0% $ 4,112 76%
21% $ 1,592 15% $ 279 ### $ - 0% $ - -100%
141% $ 980 267% $ 164 ### $ 547 12% $ 920 -39%
5% $ 1,017 102% $ 1,454 ### $ 581 0% $ 695 -13%
-52% $ - -100% $ 385 ### $ - 0% $ 189 -72%
4% $ 858 27% $ 496 ### $ 3,387 -6% $ - 0%
0% $ - -100% $ 1,226 ### $ - 0% $ 4,057 576%
-1% $ - 0% $ - 0% $ - 0% $ - 0%
-16% $ 314 40% $ - 0% $ - 0% $ - 0%
-42% $ 65 -42% $ 1,156 ### $ - 0% $ 774 -28%
0% $ - -100% $ - 0% $ 1,967 22% $ - 0%
19% $ 301 7% $ 28 ### $ - 0% $ 152 -81%
54% $ 136 -39% $ - 0% $ 596 62% $ - 0%
-22% $ 12,613 137% $ - 0% $ - 0% $ -150,240 0%
0% $ 400 185% $ - -100% $ - 0% $ - -100%
 171% $ 726 1544% $ - 0% $ - 0% $ - -100%
-100% $ - -100% $ 61 ### $ - 0% $ 1,332 122%
0% $ - 0% $ - 0% $ - 0% $ 1,002 0%
51% $ 146 31% $ - 0% $ - 0% $ 96 17%
0% $ - 0% $ - -100% $ - 0% $ 750 ###
0% $ - -100% $ - 0% $ 441 -20% $ - 0%
-100% $ - -100% $ - 0% $ - 0% $ 3 0%
0% $ - -100% $ 399 0% $ - 0% $ - 0%
0% $ - -100% $ - 0% $ - 0% $ - -100%
-100% $ - -100% $ - 0% $ - 0% $ 313 -56%
-20% $ 61 117% $ - 0% $ - 0% $ - -100%
-100% $ - -100% $ - 0% $ - 0% $ 264 306%
0% $ - -100% $ - 0% $ - 0% $ - -100%
0% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%
0% $ - 0% $ - 0% $ - 0% $ - 0%

e with 5%

Royston Consulting Rental

$ 363,122 $ 67,926 $ 17,696

$ 222,444 $ - $ -

$ 140,678 $ 67,926 $ 17,696

$ 47,518 $ 107,799 $ -

$ 43,849 $ 18,088 $ 22,611

$ 91,367 $ 125,887 $ 22,611

$ 49,311 $ -57,961 $ -4,915

Royston Consulting Rental

9% 2% 0%

9% 0% 0%

7% 16% 0%

14% 6% 7%