A mechanism-based toolkit for branch governance in community pharmacy chains: Profit bridge decomposition and portfolio dependency risk
Annual summaries from five Thai community-pharmacy branches in 2024-2025 showed network sales down 3.9% while the gross-profit proxy fell only 1.0% after a 1.47-point margin increase. Eighty percent of positive-SKU profit came from 17.5-23.2% of SKUs. The toolkit informs portfolio management but excludes labour, rent, service quality and the clinical necessity of low-margin medicines.