Items dispensed
1,790
Net NHS reimbursement
£7,100.52
Gross £7,400.23 − discount £299.71
Drug cost (stock dispensed)
£6,526.95
FIFO from supplier invoices
Dispensing margin
£573.57
Fees & services separate: £2,720.80
Where this month's drug cost came from
- Stock bought this month and dispensed
- £4,995.20
- Stock bought in earlier months and dispensed now
- £1,531.75
- Bought this month, still on the shelf (carried forward)
- £1,325.40
Profit uses only stock actually dispensed — not everything you bought this month.