What question did this study set out to answer?

The research aims to develop a toolkit for improving profit governance in community pharmacy chains amidst sales challenges.

A mechanism-based toolkit for branch governance in community pharmacy chains: Profit bridge decomposition and portfolio dependency risk

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Benchmarking approach manages profit resilience in community pharmacies, indicating portfolio weaknesses.

The research aims to develop a toolkit for improving profit governance in community pharmacy chains amidst sales challenges.
Analyzed VAT-excluded annual summaries from five community pharmacies in Thailand for 2024–2025.
Used a two-factor profit bridge to decompose profit changes and assessed portfolio dependency with SKU rankings.
Identified operating profit through gross profit as a proxy for financial analysis.
Network sales declined by 3.9%, while operating-profit proxy decreased only 1.0%, with a 1.47 percentage-point increase in gross margin.
Branch A gained +328,968 THB from margin/mix effects, countering sales losses, whereas Branch B lost −267,325 THB due to sales decline.
Eighty percent of positive-profit SKU profit originated from only 17.5–23.2% of SKUs.

Wongwejwiwat et al. (2026) studied this question.

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