Pharmacies in Hampshire And Isle Of Wight
317 community pharmacies in Hampshire And Isle Of Wight Integrated Care Board (England), dispensing 3,144,170 items in 2026-07. From official NHS open data.
| Pharmacy | Items /mo |
|---|---|
| Ar Pharmacy Southampton · SO40 8WU | 40,794 |
| Drayton Prime Pharmacy Portsmouth · PO6 1PA | 36,991 |
| Goldchem Pharmacy Portsmouth · PO4 0JW | 33,617 |
| The Adelaide Pharmacy Southampton · SO16 4XE | 30,246 |
| Cohens Chemist Basingstoke · RG21 7AH | 28,736 |
| Fareham Pharmacy Fareham · PO15 6HZ | 26,079 |
| Regent Pharmacy Shanklin · PO37 7AE | 25,526 |
| Jaffer'S Pharmacy Gosport · PO13 8ZW | 25,335 |
| Anstey Road Pharmacy Alton · GU34 2QX | 25,218 |
| H J Everett Locks Heath · SO31 6DX | 24,468 |
| Gosport Community Pharmacy Gosport · PO12 1AE | 24,319 |
| The Village Pharmacy Fareham · PO14 2JQ | 21,838 |
| Blackthorn Pharmacy Southampton · SO31 4NQ | 21,618 |
| Holmwood Pharmacy Tadley · RG26 4ER | 21,165 |
| Gibbs & Gurnell Ryde · PO33 2LE | 21,154 |
| Regent Pharmacy East Cowes · PO32 6SP | 21,022 |
| Brockhurst Pharmacy Gosport · PO12 3AX | 20,787 |
| Chapel Lane Pharmacy Farnborough · GU14 9BL | 20,246 |
| Greywell Pharmacy Havant · PO9 5AL | 19,959 |
| Brighton Hill Pharmacy Basingstoke · RG22 4EH | 19,663 |
| Cowplain Pharmacy Waterlooville · PO8 8DL | 19,527 |
| Allied Pharmacy Liphook GU30 7AL | 19,467 |
| New Milton Pharmacy New Milton · BH25 6JX | 19,271 |
| Victory Internet Pharmacy Portsmouth · PO3 5NU | 19,089 |
| Fareham Community Pharmacy Fareham · PO15 6HZ | 18,997 |
| Fordingbridge Chemist Fordingbridge · SP6 1AB | 18,977 |
| Copnor Pharmacy Portsmouth · PO3 5EL | 18,859 |
| Day Lewis Pharmacy Waterlooville · PO7 7EX | 18,768 |
| Whitewater Pharmacy Hook · RG27 9ED | 18,595 |
| Boots Southampton · SO14 7DX | 18,375 |
| Bosmere Pharmacy Havant · PO9 1DQ | 18,313 |
| Day Lewis Pharmacy Hythe · SO45 5WX | 17,716 |
| Day Lewis Pharmacy Cowes · PO31 7SA | 17,712 |
| Automeds Pharmacy Ringwood · BH24 1WL | 17,157 |
| Lordshill Pharmacy Southampton · SO16 8HY | 17,038 |
| Rowlands Pharmacy Gosport · PO13 0HY | 17,002 |
| Aldershot Pharmacy Aldershot · GU11 1BH | 16,642 |
| Carefirst Pharmacy Portsmouth · PO16 9AE | 16,402 |
| Automeds Pharmacy Lee-On-The-Solent · PO13 9FX | 16,358 |
| H J Everett Portsmouth · PO6 3AG | 16,214 |
| Sholing Pharmacy Southampton · SO19 0HS | 16,150 |
| Day Lewis Pharmacy Newport · PO30 1BH | 16,121 |
| Wessex Pharmacies New Alresford · SO24 9AR | 15,816 |
| Rooksdown Pharmacy Basingstoke · RG24 9RG | 15,556 |
| Hayling Pharmacy Hayling Island · PO11 9EF | 15,521 |
| Emsworth Pharmacy Emsworth · PO10 7DU | 15,450 |
| Headley Pharmacy Bordon · GU35 8LH | 15,206 |
| Integro Pharmacy Aldershot · GU12 4RG | 15,193 |
| Cosham Community Pharmacy Portsmouth · PO6 3BG | 15,130 |
| Boots Basingstoke · RG21 7LW | 14,960 |
| Jays Pharmacy Nr. Southampton · SO45 4PY | 14,890 |
| Tuckers Pharmacy Waterlooville · PO8 8UJ | 14,241 |
| Boots Fareham · PO16 0PE | 14,237 |
| Boyatt Pharmacy Eastleigh · SO50 4QP | 14,230 |
| The Wellbeing Pharmacy Fleet · GU52 7US | 14,206 |
| Morland Pharmacy Tadley · RG26 3AN | 14,157 |
| Boots Winchester · SO23 9BL | 14,049 |
| Boots Eastleigh · SO50 5SG | 14,031 |
| Boots Ryde · PO33 1LP | 13,938 |
| Bobat Pharmacy Portsmouth · PO3 6HU | 13,897 |
| Day Lewis Pharmacy Newport · PO30 1NR | 13,809 |
| Lalys Pharmacy Portsmouth · PO4 0DG | 13,623 |
| Fair Oak Village Pharmacy Nr Eastleigh · SO50 7AU | 13,579 |
| Day Lewis Pharmacy Southampton · SO16 5LL | 13,448 |
| Nightingale Pharmacy Romsey · SO51 7QP | 13,433 |
| The Precinct Pharmacy Southampton · SO15 5LL | 13,360 |
| Boots Newport · PO30 1TP | 13,225 |
| Day Lewis Pharmacy Andover · SP10 1HF | 12,895 |
| Chase Pharmacy Bordon · GU35 0BP | 12,814 |
| Shepherds Spring Pharmacy Andover · SP10 5DE | 12,692 |
| Chawton Park Pharmacy Alton · GU34 1RJ | 12,691 |
| Ringwood Health Centre Pharmacy Ringwood · BH24 1JY | 12,510 |
| Woolston Pharmacy Southampton · SO19 9AL | 12,412 |
| Day Lewis Pharmacy Sandown · PO36 9JL | 12,408 |
| Dean Road Pharmacy Southampton · SO18 6AP | 12,386 |
| Medhill Pharmacy Basingstoke · RG22 4EH | 12,048 |
| Ashley Pharmacy New Milton · BH25 5BS | 12,026 |
| Popley Pharmacy Basingstoke · RG24 9DT | 11,951 |
| A R Pharmacy Southampton · SO40 3PY | 11,945 |
| Boots Lee-On-Solent · PO13 9BU | 11,940 |
| Portsmouth Pharmacy Portsmouth · PO4 9NQ | 11,832 |
| Andover Pharmacy Andover · SP10 3DR | 11,639 |
| Rowlands Pharmacy Gosport · PO12 3JP | 11,451 |
| Carefirst Pharmacy Southampton · SO16 2JA | 11,444 |
| Boots Romsey · SO51 8GD | 11,390 |
| Day Lewis Pharmacy New Milton · BH25 6QA | 11,334 |
| Twyford Pharmacy Winchester · SO21 1QY | 11,298 |
| Park Pharmacy Chandlers Ford · SO53 4ST | 11,288 |
| Boots Petersfield · GU32 3JE | 11,239 |
| St Luke'S Pharmacy Hedge End · SO30 2US | 11,206 |
| Boots Ryde · PO33 2HW | 11,131 |
| Day Lewis Pharmacy Ryde · PO33 4LU | 11,121 |
| Boots Southampton · SO32 1AB | 11,065 |
| Colden Chemist Winchester · SO21 1SD | 11,001 |
| Swan Pharmacy Petersfield · GU32 3AB | 10,967 |
| Boots Andover · SP10 1LT | 10,959 |
| Tesco Instore Pharmacy Wellington Avenue · GU11 1SQ | 10,856 |
| Boots Waterlooville · PO7 6NU | 10,827 |
| Pennington Pharmacy Lymington · SO41 8ED | 10,806 |
| Boots Liss · GU33 7RL | 10,774 |
| Day Lewis Pharmacy Petersfield · GU32 3FB | 10,742 |
| Park Parade Pharmacy Havant · PO9 5AA | 10,740 |
| Wainwrights Chemist Eastleigh · SO50 6LP | 10,718 |
| Rowlands Pharmacy Portsmouth · PO4 8EA | 10,664 |
| Ringwood Pharmacy Ringwood · BH24 3AL | 10,617 |
| Broadlaw Pharmacy Fareham · PO14 1LN | 10,607 |
| Your Local Boots Pharmacy Basingstoke · RG22 6ER | 10,596 |
| Day Lewis Pharmacy Southampton · SO17 2NF | 10,549 |
| Day Lewis Pharmacy GU14 8PX | 10,513 |
| Bishops Waltham Pharmacy Southampton · SO32 1AB | 10,509 |
| Boxalls Pharmacy Aldershot · GU11 3RD | 10,415 |
| Bordon Pharmacy Bordon · GU35 0TN | 10,407 |
| Davies Pharmacy Havant Havant · PO9 1PF | 10,355 |
| Boots Winchester · SO22 6EL | 10,353 |
| Overton Pharmacy Overton · RG25 3HS | 10,315 |
| Milford Pharmacy Lymington · SO41 0PG | 10,265 |
| Boots Southampton · SO15 3NJ | 10,202 |
| Seaview Pharmacy PO34 5BL | 10,162 |
| Poulner Pharmacy Ringwood · BH24 1SD | 10,098 |
| Yarmouth Pharmacy Yarmouth · PO41 0PB | 10,088 |
| Bitterne Pharmacy Southampton · SO18 6TG | 9,889 |
| Boots North Baddesley · SO52 9EF | 9,796 |
| Rj Berry Portsmouth · PO2 7AT | 9,791 |
| Hobbs Pharmacy Hayling Island · PO11 9BS | 9,639 |
| St.Pauls Pharmacy Winchester Winchester · SO22 5DD | 9,610 |
| Maybush Pharmacy Southampton · SO16 5EB | 9,604 |
| Boots Eastleigh · SO53 2DP | 9,547 |
| Romsey Pharmacy Romsey · SO51 8BZ | 9,520 |
| Fastfare Pharmacy Basingstoke · RG24 9ES | 9,504 |
| Rowlands Castle Pharmacy Rowlands Castle · PO9 6BN | 9,500 |
| Grayshott Pharmacy Hindhead · GU26 6LE | 9,399 |
| Bassett Pharmacy Southampton · SO16 7AP | 9,337 |
| H J Everett Southampton · SO30 3DS | 9,302 |
| Kamsons Pharmacy New Milton · BH25 5JP | 9,275 |
| Tesco Instore Pharmacy Winchester · SO23 7RS | 9,239 |
| Morrisons Pharmacy Farnborough · GU14 0NA | 9,234 |
| Kamsons Pharmacy New Milton · BH25 6HX | 9,230 |
| Wellbeing Pharmacy Southampton · SO45 1XA | 9,170 |
| Forest Pharmacy Southampton · SO40 2NA | 9,160 |
| Well Southampton · SO19 6DF | 9,130 |
| Lalys Chemists Portsmouth · PO1 5RX | 9,109 |
| Church Crookham Pharmacy Fleet · GU52 8JS | 9,109 |
| Millan Pharmacy London Road Portsmouth · PO2 9JN | 9,103 |
| Highfield Pharmacy Southampton · SO17 1TL | 9,096 |
| S R Pharmacy Basingstoke · RG21 8YT | 9,064 |
| Boots Andover · SP10 3JY | 8,995 |
| Boots Havant · PO9 1PG | 8,921 |
| Pharmacy Direct Totton,Southampton · SO40 3LL | 8,890 |
| Allied Pharmacy Fratton Road Portsmouth · PO1 5BZ | 8,873 |
| Sangha Pharmacy Southampton · SO18 5TQ | 8,833 |
| Oakley Pharmacy The Vale, Oakley · RG23 7JY | 8,796 |
| Boots Lymington · SO41 9GJ | 8,693 |
| Morrisons Pharmacy Horndean · PO8 9FB | 8,688 |
| Boots Ventnor · PO38 1RY | 8,687 |
| Burgess Road Pharmacy Southampton · SO16 3BD | 8,611 |
| David Fogg Chemist Southampton · SO30 4FN | 8,589 |
| Solent Pharmacy Southampton · SO15 5FB | 8,583 |
| Well Gosport · PO12 3PR | 8,572 |
| Tesco Instore Pharmacy Southampton · SO16 4QE | 8,533 |
| Chartwell Pharmacy Southampton · SO18 3RA | 8,510 |
| Boots Southampton · SO45 2NZ | 8,501 |
| H Merali Dispensing Chemist Portsmouth · PO1 3HN | 8,475 |
| H J Everett Nr Southampton · SO30 4QU | 8,442 |
| Rowlands Pharmacy Portsmouth · PO2 8AL | 8,438 |
| Rowlands Pharmacy Fareham · PO16 9UW | 8,420 |
| Brune Pharmacy Gosport · PO13 0EW | 8,409 |
| Chineham Pharmacy Basingstoke · RG24 8XJ | 8,409 |
| Vernons Chemist Hampshire · GU12 4QB | 8,349 |
| Crookhorn Pharmacy Waterlooville · PO7 5XP | 8,335 |
| Boots Christchurch · BH23 8AB | 8,311 |
| Boots Freshwater · PO40 9DS | 8,252 |
| Lalys Pharmacy Gosport · PO12 3SS | 8,244 |
| Tesco Instore Pharmacy Southampton · SO31 8GN | 8,213 |
| Touchwood Pharmacy Hook · RG29 1LT | 8,077 |
| Asda Pharmacy Chandlers Ford · SO53 3YJ | 8,010 |
| Superdrug Pharmacy Southampton · SO19 9DY | 7,996 |
| The Pharmacy Portsmouth · PO2 0AU | 7,974 |
| Boots Aldershot · GU11 1DB | 7,925 |
| Rowlands Pharmacy Gosport · PO12 1SE | 7,899 |
| Purbrook Pharmacy Waterlooville · PO7 5LJ | 7,879 |
| Day Lewis Pharmacy Shanklin · PO37 7AE | 7,863 |
| Pharmacy Direct Southampton · SO19 9GH | 7,843 |
| Pharmacy Direct Southampton · SO15 3JD | 7,842 |
| Rowlands Pharmacy Aldershot · GU11 1AY | 7,831 |
| Boots Basingstoke · RG24 8BQ | 7,818 |
| Bridge Road Pharmacy Farnborough · GU14 0HS | 7,814 |
| Tesco Instore Pharmacy Andover · SP10 1UZ | 7,789 |
| North Camp Pharmacy Farnborough · GU14 6EN | 7,684 |
| Kingsland Pharmacy Southampton · SO14 1NY | 7,549 |
| Everetts Pharmacy Waterlooville · PO8 0BN | 7,476 |
| Superdrug Pharmacy Southampton · SO18 5RR | 7,432 |
| Tesco Instore Pharmacy Basingstoke · RG24 8BE | 7,400 |
| Millbrook Pharmacy Southampton · SO16 9GA | 7,381 |
| Boots Southampton · SO18 1JB | 7,356 |
| Wellbeing Pharmacy Whitchurch · RG28 7DW | 7,275 |
| Asda Pharmacy Bedhampton · PO9 3QW | 7,214 |
| Boots Nr Southampton · SO45 6AG | 7,198 |
| Birchall & Haydock Fareham · PO17 5JQ | 7,195 |
| Boots Bembridge · PO35 5SD | 7,095 |
| Laly'S Pharmacy Portsmouth · PO3 6AN | 7,093 |
| Tesco Instore Pharmacy Portsmouth · PO6 4SR | 7,072 |
| Pharmacy Direct Southampton · SO18 6LW | 7,036 |
| Wellbeing Pharmacy Alton · GU34 1ET | 7,005 |
| Allied Pharmacy Paulsgrove Portsmouth · PO6 4HG | 6,993 |
| Telephone House Pharmacy Southampton · SO14 2NW | 6,985 |
| Clockhouse Pharmacy Farnborough · GU14 7JW | 6,815 |
| Day Lewis Pharmacy Basingstoke · RG24 7AE | 6,814 |
| Rowlands Pharmacy Waterlooville · PO8 0JU | 6,799 |
| Wellbeing Pharmacy Winchester · SO23 9BA | 6,788 |
| Blackwater Pharmacy Camberley · GU17 9AA | 6,757 |
| Boots Southampton · SO17 2NF | 6,752 |
| Boots Fleet · GU51 3BN | 6,743 |
| Boots Yateley · GU46 7SB | 6,721 |
| Wellington Pharmacy Aldershot · GU11 1BH | 6,714 |
| Lalys Pharmacy Portsmouth · PO4 8TA | 6,693 |
| Rowlands Pharmacy Portsmouth · PO5 3LT | 6,651 |
| H J Everett Warsash · SO31 9HX | 6,648 |
| Boots Gosport · PO13 9SP | 6,641 |
| Boots Hampshire · GU34 1ET | 6,621 |
| H J Everett Fareham · PO15 7LB | 6,611 |
| Pharmacy Link Basingstoke · RG23 8BU | 6,571 |
| Kingsclere Pharmacy Nr Newbury · RG20 5PP | 6,562 |
| Rowlands Pharmacy Havant · PO9 4AB | 6,438 |
| Boots Lymington · SO41 9AN | 6,429 |
| Boots Southampton · SO18 4QD | 6,417 |
| Tesco Instore Pharmacy New Milton · BH25 6BP | 6,405 |
| Boots Kempshott Park · RG22 4AQ | 6,398 |
| Tesco Instore Pharmacy Ryde · PO33 1QS | 6,385 |
| Nightingale Pharmacy Southampton · SO31 5BN | 6,340 |
| Lalys Pharmacy Portsmouth · PO2 0BN | 6,320 |
| Day Lewis Pharmacy Eastleigh · SO53 5NQ | 6,312 |
| Darby Green Pharmacy Nr Camberley · GU17 0LL | 6,308 |
| Superdrug Pharmacy Romsey · SO51 8BW | 6,286 |
| Rowlands Pharmacy Waterlooville · PO8 8RE | 6,262 |
| Lalys Pharmacy Portsmouth · PO2 0LH | 6,258 |
| Kemkay Chemist Freshwater · PO40 9UT | 6,240 |
| Lalys Pharmacy Portsmouth · PO1 2RY | 6,226 |
| Springwood Pharmacy Waterlooville · PO7 8NS | 6,212 |
| Boots Sandown · PO36 8DA | 6,208 |
| Boots Whiteley · PO15 7PD | 6,198 |
| Shirley Pharmacy Southampton · SO15 3HL | 6,193 |
| Bassil Chemist Southampton · SO15 2BY | 6,184 |
| Strawberry Fields Pharmacy Eastleigh · SO50 8AU | 6,179 |
| Boots Lymington · SO41 9GF | 6,154 |
| H J Everett Southampton · SO31 7GF | 6,153 |
| Hordle Pharmacy Lymington · SO41 0GA | 6,122 |
| Branksomewood Pharmacy Fleet · GU51 4JX | 6,108 |
| Wellbeing + Pharmacy Fleet · GU52 7UL | 6,107 |
| Day Lewis Pharmacy Brockenhurst · SO42 7RB | 6,089 |
| Day Lewis Pharmacy Ventnor · PO38 2AZ | 6,061 |
| Yateley Pharmacy Yateley · GU46 7LR | 6,052 |
| Hursley Road Pharmacy Eastleigh · SO53 2FS | 6,048 |
| Morrisons Pharmacy Fleet · GU51 1HA | 6,027 |
| Boots Farnborough · GU14 8BL | 5,933 |
| Day Lewis Pharmacy Main Road,Marchwood · SO40 4SF | 5,924 |
| Boots Portsmouth · PO1 1HB | 5,902 |
| Springvale Pharmacy Winchester · SO23 7PJ | 5,884 |
| Oakridge Pharmacy Basingstoke · RG21 5TA | 5,866 |
| Pharmacy Bond Farnborough · GU14 6BN | 5,818 |
| Asda Pharmacy Waterlooville · PO7 7XR | 5,737 |
| Hj Everett Titchfield · PO14 4RU | 5,733 |
| Four Marks Pharmacy Four Marks · GU34 5HQ | 5,679 |
| Wellbeing Pharmacy RG27 8NY | 5,658 |
| Boots Yateley · GU46 6FR | 5,475 |
| Brook Pharmacy Cowplain · PO7 8SE | 5,461 |
| Lalys Pharmacy Portsmouth · PO5 4PT | 5,419 |
| Falkland Pharmacy Nr Eastleigh · SO53 3GA | 5,418 |
| Asda Pharmacy Farnborough · GU14 7LT | 5,366 |
| Carefirst Pharmacy Lyndhurst · SO43 7BG | 5,311 |
| Octapharm Pharmacy Havant · PO9 2AZ | 5,288 |
| Tesco Instore Pharmacy Havant · PO9 1TR | 5,274 |
| Asda Pharmacy Portsmouth · PO1 1SL | 5,254 |
| Boots New Milton · BH25 6HY | 5,098 |
| Day Lewis Pharmacy Sway · SO41 6BA | 5,078 |
| Boots Shanklin · PO37 6LA | 5,065 |
| Asda Pharmacy Fareham · PO14 1TT | 5,051 |
| Boots Hampshire · BH24 1HB | 4,965 |
| Asda Pharmacy Andover · SP10 2RW | 4,952 |
| Boots Gosport · PO12 1DU | 4,950 |
| Boots Southampton · SO15 1BA | 4,891 |
| Rowlands Pharmacy Portsmouth · PO4 9BZ | 4,766 |
| Lalys Pharmacy Cosham · PO6 3BT | 4,739 |
| Spiralstone Pharmacy Southampton · SO14 0DB | 4,720 |
| A R Pharmacy Southampton · SO40 3BY | 4,687 |
| Boots Portsmouth · PO5 3QQ | 4,681 |
| Pharmacy Direct Southampton · SO17 2FW | 4,636 |
| The Stockbridge Pharmacy Stockbridge · SO20 6EX | 4,552 |
| Boots Lymington · SO41 0QD | 4,468 |
| Churchill Hawley Ltd Farnborough · GU14 8EL | 4,450 |
| Lalys Pharmacy Hayling Island · PO11 0EG | 4,421 |
| Asda Pharmacy Gosport · PO12 1SH | 4,391 |
| Morrisons Pharmacy Portsmouth · PO3 5UH | 4,344 |
| Boots Hook · RG27 9HB | 4,271 |
| Boots Farnborough · GU14 6YA | 4,227 |
| Morrisons Pharmacy Gosport · PO12 1NQ | 3,896 |
| Lalys Pharmacy Southampton · SO30 2EA | 3,895 |
| Pharmacy Direct Romsey · SO51 6BT | 3,878 |
| Boots Waterlooville · PO7 7DS | 3,848 |
| Allied Pharmacy East Cowes East Cowes · PO32 6RP | 3,838 |
| Superdrug Pharmacy Andover · SP10 1NF | 3,712 |
| Allied Pharmacy Cowes Cowes · PO31 7ER | 3,232 |
| Superdrug Pharmacy Fareham · PO16 0PG | 3,102 |
| Sk Roy Dispensing Chemists Southampton · SO14 0BG | 3,096 |
| Allied Pharmacy Sandown Sandown · PO36 9ET | 3,085 |
| Harrier Pharmacy Southampton · SO31 4JT | 2,983 |
| Fleet Pharmacy Fleet · GU51 4PE | 2,867 |
| Badger Pharmacy Winchester · SO22 4QB | 2,592 |
| Regent'S Park Pharmacy Southampton · SO15 8PF | 2,586 |
| Eg Pharmacy Farnborough · GU14 8TA | 2,584 |
| Allied Pharmacy Ryde Ryde · PO33 2DZ | 2,569 |
| Boots Portsmouth · PO1 3TZ | 2,236 |
| Superdrug Pharmacy Basingstoke · RG21 7LG | 1,899 |
| Superdrug Pharmacy Fleet · GU51 3LA | 1,871 |
| Reachcare Pharmacy Havant · PO9 5AX | 673 |
| Amcare Limited Basingstoke · RG21 4HG | 0 |
| Charles S Bullen Stomacare Limited Bishp Waltham · SO32 1QD | 0 |
| Walton Surgical Appliances Portsmouth · PO4 0JW | 0 |
Pharmacy metrics are based on published or available data and should be treated as indicators. They do not represent complete financial accounts, total turnover, net profit, staffing costs, rent, buying margin or private income.
Source: NHSBSA and NHS England open data, including EPS nomination counts (England), Public Health Scotland open data (Scotland), NHS Wales Shared Services Partnership open data (Wales), HSC Business Services Organisation / Open Data NI (Northern Ireland), and location data from postcodes.io / Office for National Statistics. Contains public sector information licensed under the Open Government Licence v3.0. Drug Tariff, NHSBSA Copyright 2026. This information is licenced under the terms of the Open Government Licence. Monthly figures, for information only: not a statement of any business’s actual income or performance.