As you know this is a difficult proposition as most businesses sell on gross sales or several times "net" profits. The business of pharmacy is not as exact. If you're buying don't fall for the phrase "I didn't record my cash business." Always EVALUATE customer prescription files, make sure they aren't aged out.
Details on pg. 120: The Independent Pharmacists Survival Guide by Gary Ellis (www.independentpharmacists.com/book-purchase.html)
Jennifer Simms handles marketing and consulting for Independent Pharmacists Network of America, LLC. In this blog members only have access to the weekly marketing tips.