73630 — X-ray of foot, minimum of 3 views
1,256,284 observed fee-for-service (50%) · ~1,271,045 estimated Medicare Advantage. Scaled from the observed floor by each state’s fee-for-service share (FFS share as of 2024) — scaled estimate — assumes MA utilization mirrors FFS; not an observation; 4 states without payer-mix data excluded. How we scale
Disclosed Medicare fee-for-service services by billing state; open a bar for that state's ranked market. Average submitted charge / service by billing state, among the highest-volume states; open a bar for that state's ranked market.
- Market position — where this market sits on volume and growth among all state markets, and its rank.
- Worth a look — every state market for this search, ranked by a published score: size, growth, fragmentation, below-expected volume.
- Lookalike opportunities — groups billing below what peers of the same specialty, size, and state predict, with the expected figure shown.
- National benchmarks — where each group's volume sits nationally and within its specialty.
- Market structure — how concentrated this market is, and who owns the volume.
- Medicare-wide scaling — the exact payer split, and this market total scaled to all of Medicare, labeled as an estimate.
Nevvi's market analytics platform — code baskets, market structure and share, the twelve-year trend layer — is built and not launched yet. We're gathering interest in it.
Notify me at launch →Specialty market — Podiatry: 370,528 services across 1,198 groups; top group 4%. See Podiatry across all states →
| # | Physician group | City | St | Specialty | Providers | 73630 svcs | Submitted charges | Avg charge | Medicare $ locked column | Share of specialty* | Share of state* | Phone |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | BAY AREA FOOT CARE INC | SAN FRANCISCO | CA | PODIATRY | 125 | 6,759 | $900,683 | $133 | premium | 20.0% | 3.1% | (415) 759-2014 |
| 2 | INTERVENTIONAL PARTNERS PLLC | FRISCO | TX | PODIATRY | 93 | 5,081 | $436,599 | $86 | premium | 15.3% | 3.2% | (972) 712-4161 |
| 3 | ANKLE AND FOOT CENTERS OF GEORGIA, LLC | PEACHTREE CITY | GA | PODIATRY | 52 | 4,872 | $452,157 | $93 | premium | 32.2% | 7.1% | — |
| 4 | FOOT AND ANKLE SPECIALISTS OF THE MID-ATLANTIC LLC | KENSINGTON | VA | PODIATRY | 157 | 4,797 | $380,050 | $79 | premium | 30.3% | 6.5% | (301) 949-2000 |
| 5 | WEIL FOOT AND ANKLE INSTITUTE LLC | MOUNT PROSPECT | IL | PODIATRY | 55 | 4,468 | $398,718 | $89 | premium | 21.9% | 4.0% | 84739076666205 |
| 6 | FOOT AND ANKLE SPECIALISTS OF THE MID-ATLANTIC LLC | KENSINGTON | NC | PODIATRY | 157 | 4,071 | $291,978 | $72 | premium | 30.7% | 5.5% | (301) 949-2000 |
| 7 | FOOT AND ANKLE SPECIALISTS OF THE MID-ATLANTIC LLC | KENSINGTON | MD | PODIATRY | 157 | 3,765 | $305,091 | $81 | premium | 35.4% | 5.3% | (301) 949-2000 |
| 8 | PODIATRY ASSOCIATES OF INDIANA PC | INDIANAPOLIS | IN | PODIATRY | 17 | 3,480 | $232,130 | $67 | premium | 40.8% | 6.8% | (317) 297-0661 |
| 9 | NORTHSTATE FOOT AND ANKLE SPECIALIST INC | CHICO | CA | PODIATRY | 7 | 3,000 | $212,037 | $71 | premium | 8.9% | 1.4% | (530) 891-3338 |
| 10 | INSTRIDE FOOT AND ANKLE SPECIALISTS, PLLC | CONCORD | NC | PODIATRY | 46 | 2,870 | $259,336 | $90 | premium | 21.6% | 3.9% | (704) 786-4482 |
| 11 | FASA FAMILY WELLNESS PLLC | TUMWATER | WA | PODIATRY | 16 | 2,584 | $192,548 | $75 | premium | 35.8% | 5.4% | (360) 754-3338 |
| 12 | ANKLE AND FOOT ASSOCIATES LLC | WAYCROSS | GA | PODIATRY | 21 | 2,411 | $197,842 | $82 | premium | 15.9% | 3.5% | — |
| 13 | ASSOCIATES IN MEDICINE AND SURGERY LLC | FORT MYERS | FL | PODIATRY | 17 | 2,006 | $120,897 | $60 | premium | 5.1% | 1.0% | (239) 481-7000 |
| 14 | FAMILY FOOT AND LEG CENTER PA | NAPLES | FL | PODIATRY | 18 | 1,953 | $158,594 | $81 | premium | 5.0% | 1.0% | (239) 430-3366 |
| 15 | ALL PODIATRY GROUP INC. | WINTER GARDEN | FL | PODIATRY | 40 | 1,943 | $106,555 | $55 | premium | 5.0% | 1.0% | (407) 605-2321 |
| 16 | FOOT AND ANKLE ASSOCIATES OF CENTRAL ARKANSAS PLLC | LITTLE ROCK | AR | PODIATRY | 6 | 1,720 | $106,640 | $62 | premium | — | 6.5% | (501) 534-8888 |
| 17 | EAST PATCHOGUE PODIATRY PC | EAST PATCHOGUE | NY | PODIATRY | 5 | 1,588 | $71,807 | $45 | premium | 10.3% | 1.2% | (631) 654-5566 |
| 18 | CURALTA MEDICAL LLC | WAYNE | NJ | PODIATRY | 69 | 1,579 | $177,652 | $113 | premium | 12.5% | 2.2% | (973) 956-8600 |
| 19 | SAN ANTONIO PODIATRY ASSOCIATES PLLC | SAN ANTONIO | TX | PODIATRY | 10 | 1,523 | $68,575 | $45 | premium | 4.6% | 0.9% | (210) 899-1026 |
| 20 | NORTHERN ILLINOIS FOOT AND ANKLE SPECIALISTS, LTD | CRYSTAL LAKE | IL | PODIATRY | 19 | 1,494 | $139,109 | $93 | premium | 7.3% | 1.3% | (847) 639-5800 |
| 21 | 1FOOT 2FOOT CENTRE FOR FOOT AND ANKLE CARE PC | SUFFOLK | VA | PODIATRY | 10 | 1,491 | $125,127 | $84 | premium | 9.4% | 2.0% | (757) 934-0768 |
| 22 | SOCAL FOOT CARE PC | MURRIETA | CA | PODIATRY | 29 | 1,491 | $176,868 | $119 | premium | 4.4% | 0.7% | (951) 698-4611 |
| 23 | INSTRIDE FOOT AND ANKLE SPECIALISTS, PLLC | CONCORD | SC | PODIATRY | 46 | 1,478 | $96,648 | $65 | premium | 23.4% | 3.4% | (704) 786-4482 |
| 24 | MID-SOUTH FOOT AND ANKLE SPECIALISTS, PLLC | CORDOVA | TN | PODIATRY | 6 | 1,463 | $67,961 | $46 | premium | 21.0% | 2.5% | (901) 309-7700 |
| 25 | COASTAL PODIATRY ASSOCIATES PA | MYRTLE BEACH | SC | PODIATRY | 6 | 1,439 | $82,023 | $57 | premium | 22.8% | 3.3% | (843) 449-8079 |
| 26 | ALBUQUERQUE ASSOCIATED PODIATRISTS | ALBUQUERQUE | NM | PODIATRY | 8 | 1,436 | $95,623 | $67 | premium | 28.4% | 10.5% | (505) 247-4164 |
| 27 | UNIVERSITY FOOT AND ANKLE INSTITUTE A PODIATRIC SURGICAL CENTER | SANTA MONICA | CA | PODIATRY | 22 | 1,406 | $133,248 | $95 | premium | 4.2% | 0.7% | (310) 828-0011 |
| 28 | SCOTT E ADAMS DPM INC | ARROYO GRANDE | CA | PODIATRY | 4 | 1,361 | $71,760 | $53 | premium | 4.0% | 0.6% | (805) 481-0881 |
| 29 | LODI PODIATRY GROUP | LODI | CA | PODIATRY | 3 | 1,352 | $63,544 | $47 | premium | 4.0% | 0.6% | (209) 334-6664 |
| 30 | GULF SOUTH FOOT AND ANKLE LLC | METAIRIE | LA | PODIATRY | 6 | 1,344 | $110,170 | $82 | premium | — | 3.7% | (504) 454-3004 |
| 31 | FOOT AND ANKLE MANAGEMENT GROUP LLC | NAPLES | FL | PODIATRY | 5 | 1,330 | $47,788 | $36 | premium | 3.4% | 0.7% | (239) 263-0200 |
| 32 | METRO TULSA FOOT AND ANKLE SPECIALIST PLLC | TULSA | OK | PODIATRY | 10 | 1,308 | $101,874 | $78 | premium | — | 3.9% | 91849429021007 |
| 33 | THE FOOT AND ANKLE INSTITUTE LLC | ST GEORGE | UT | PODIATRY | 8 | 1,305 | $83,643 | $64 | premium | 23.6% | 8.0% | (435) 628-2671 |
| 34 | PODIATRIC MEDICAL PARTNERS OF TEXAS PA | DALLAS | TX | PODIATRY | 20 | 1,292 | $112,006 | $87 | premium | 3.9% | 0.8% | (214) 340-8885 |
| 35 | FOOT AND ANKLE ASSOCIATES OF NORTH TEXAS, LLP | GRAPEVINE | TX | PODIATRY | 6 | 1,230 | $119,310 | $97 | premium | 3.7% | 0.8% | (817) 416-6155 |
| 36 | ADVANCED PODIATRY PA | TAMPA | FL | PODIATRY | 7 | 1,184 | $59,563 | $50 | premium | 3.0% | 0.6% | (813) 875-0555 |
| 37 | OCEAN COUNTY FOOT AND ANKLE SURGICAL ASSOCIATES | TOMS RIVER | NJ | PODIATRY | 23 | 1,179 | $78,172 | $66 | premium | 9.3% | 1.7% | (732) 505-4500 |
| 38 | CAPITAL FOOT AND ANKLE, A PODIATRY CORPORATION | SACRAMENTO | CA | PODIATRY | 6 | 1,138 | $91,040 | $80 | premium | 3.4% | 0.5% | (916) 453-8900 |
| 39 | RYAN K ANDERSON D P M P C | BOUNTIFUL | NM | PODIATRY | 51 | 1,136 | $80,230 | $71 | premium | 22.5% | 8.3% | (801) 292-4425 |
| 40 | LIVINGSTON FOOT CARE SPECIALISTS, P.C. | NORTH BELLMORE | NY | PODIATRY | 8 | 1,136 | $83,354 | $73 | premium | 7.4% | 0.9% | (516) 826-0103 |
| 41 | RYAN K ANDERSON D P M P C | BOUNTIFUL | UT | PODIATRY | 51 | 1,108 | $78,341 | $71 | premium | 20.0% | 6.8% | (801) 292-4425 |
| 42 | STOCKDALE PODIATRY GROUP INC | BAKERSFIELD | CA | PODIATRY | 14 | 1,070 | $49,630 | $46 | premium | 3.2% | 0.5% | (661) 832-1667 |
| 43 | SANDBERG FOOT HEALTH CENTER PC | KNOXVILLE | TN | PODIATRY | 6 | 1,067 | $99,059 | $93 | premium | 15.3% | 1.8% | (865) 523-5655 |
| 44 | NEXT STEP FOOT AND ANKLE CENTERS, INC | SAINT LOUIS | MO | PODIATRY | 28 | 1,053 | $74,375 | $71 | premium | 21.1% | 2.1% | (314) 909-1920 |
| 45 | PACE FOOT AND ANKLE CENTERS PLLC | ALLENTOWN | PA | PODIATRY | 27 | 1,050 | $72,481 | $69 | premium | 8.3% | 1.0% | (610) 330-9740 |
| 46 | PARKWOOD PODIATRY ASSOCIATES, LLC | BRUNSWICK | GA | PODIATRY | 3 | 1,049 | $150,150 | $143 | premium | 6.9% | 1.5% | (912) 265-4766 |
| 47 | FIRST STEP FOOT CARE, SC | WAUCONDA | IL | PODIATRY | 10 | 1,015 | $113,785 | $112 | premium | 5.0% | 0.9% | (847) 487-2827 |
| 48 | CENTRAL VALLEY FOOT AND ANKLE INC | VISALIA | CA | PODIATRY | 4 | 1,001 | $76,075 | $76 | premium | 3.0% | 0.5% | (559) 636-3668 |
| 49 | NORTHWEST EXTREMITY SPECIALISTS LLC | PORTLAND | OR | PODIATRY | 22 | 1,000 | $99,000 | $99 | premium | 20.0% | 4.3% | (503) 245-2420 |
| 50 | SOUTHERN MARYLAND FOOT AND ANKLE LLC | WALDORF | MD | PODIATRY | 4 | 984 | $49,200 | $50 | premium | 9.3% | 1.4% | (301) 843-9581 |
| 51 | FLORIDA FOOT AND ANKLE ASSOCIATES, LLC. | MIAMI | FL | PODIATRY | 25 | 979 | $64,311 | $66 | premium | 2.5% | 0.5% | (305) 412-1218 |
| 52 | VIRGINIA FOOT AND ANKLE CENTER, P.C. | RICHMOND | VA | PODIATRY | 3 | 973 | $53,991 | $55 | premium | 6.2% | 1.3% | (804) 285-3933 |
| 53 | FOOT AND ANKLE CONCEPTS INC | OXNARD | CA | PODIATRY | 10 | 971 | $78,785 | $81 | premium | 2.9% | 0.5% | (805) 988-3338 |
| 54 | APRAJITA NAKRA DPM PC | GILBERT | AZ | PODIATRY | 4 | 966 | $54,040 | $56 | premium | 7.0% | 1.5% | (480) 962-4281 |
| 55 | CENTRAL MASSACHUSETTS PODIATRY PC | WORCESTER | MA | PODIATRY | 4 | 955 | $124,150 | $130 | premium | 15.0% | 1.5% | (508) 757-4003 |
| 56 | FAMILY FOOT AND ANKLE OF STUART PL | STUART | FL | PODIATRY | 4 | 939 | $64,768 | $69 | premium | 2.4% | 0.5% | (772) 221-1193 |
| 57 | JEREMIAH GRAFF DPM P A | PLANO | TX | PODIATRY | 7 | 927 | $69,179 | $75 | premium | 2.8% | 0.6% | (972) 403-7733 |
| 58 | BRUCE J LEVINE DPM PA | BRADENTON | FL | PODIATRY | 14 | 925 | $65,846 | $71 | premium | 2.4% | 0.5% | (941) 758-8818 |
| 59 | PNC MSK PC | SANTA ROSA | CA | PODIATRY | 8 | 911 | $123,778 | $136 | premium | 2.7% | 0.4% | (707) 237-3410 |
| 60 | ROBERT DARRIN HURST DPM WEST TENNESSEE FOOT CLINIC | CORINTH | TN | PODIATRY | 2 | 909 | $68,175 | $75 | premium | 13.0% | 1.5% | (662) 286-1406 |
| 61 | SOUTHERNMOST FOOT AND ANKLE SPECIALISTS PA | HOMESTEAD | FL | PODIATRY | 4 | 909 | $90,900 | $100 | premium | 2.3% | 0.5% | (305) 246-4774 |
| 62 | OCOTILLO FOOT AND ANKLE CENTERS PLLC | CHANDLER | AZ | PODIATRY | 4 | 909 | $75,178 | $83 | premium | 6.5% | 1.4% | (480) 895-0276 |
| 63 | GREAT LAKES FOOT AND ANKLE INSTITUTE PLLC | CHESTERFIELD | MI | PODIATRY | 16 | 907 | $100,677 | $111 | premium | 5.5% | 1.4% | (586) 725-3444 |
| 64 | FOOT AND ANKLE CLINICS OF ARIZONA | CHANDLER | AZ | PODIATRY | 13 | 899 | $57,423 | $64 | premium | 6.5% | 1.4% | (480) 917-2300 |
| 65 | FOOT AND ANKLE PHYSICIANS OF OHIO LLC | GROVE CITY | OH | PODIATRY | 6 | 893 | $75,012 | $84 | premium | 8.0% | 1.1% | (614) 782-3668 |
| 66 | COACHELLA VALLEY FOOT AND ANKLE INSTITUTE | PALM DESERT | CA | PODIATRY | 4 | 859 | $55,708 | $65 | premium | 2.5% | 0.4% | (760) 848-8231 |
| 67 | PODIATRY ASSOCIATES OF FLORIDA INC | JACKSONVILLE BEACH | FL | PODIATRY | 3 | 858 | $56,450 | $66 | premium | 2.2% | 0.4% | (904) 251-5053 |
| 68 | VALLEY PODIATRY ASSOCIATES PC | SOUTH HADLEY | MA | PODIATRY | 5 | 850 | $68,280 | $80 | premium | 13.3% | 1.3% | (413) 536-0912 |
| 69 | RAPPAHANNOCK FOOT AND ANKLE SPECIALISTS PLC | FREDERICKSBURG | VA | PODIATRY | 11 | 843 | $49,520 | $59 | premium | 5.3% | 1.1% | (540) 371-2724 |
| 70 | GULF COAST PODIATRY, PA | PANAMA CITY | FL | PODIATRY | 2 | 829 | $109,677 | $132 | premium | 2.1% | 0.4% | (850) 769-0325 |
| 71 | SOUTHERN DELAWARE FOOT AND ANKLE LLC | SEAFORD | DE | PODIATRY | 3 | 823 | $90,520 | $110 | premium | — | 5.7% | (302) 629-3000 |
| 72 | FAMILY FOOT AND ANKLE ASSOCIATES OF MARYLAND, P.A. | LAUREL | MD | PODIATRY | 4 | 822 | $34,316 | $42 | premium | 7.7% | 1.2% | (301) 924-5044 |
| 73 | NEW JERSEY PODIATRIC PHYSICIANS AND SURGEONS GROUP, LLC | HOWELL | NJ | PODIATRY | 37 | 817 | $77,344 | $95 | premium | 6.4% | 1.2% | (732) 905-1110 |
| 74 | JSPHYMGMT PC | KNOXVILLE | TN | PODIATRY | 3 | 811 | $52,147 | $64 | premium | 11.6% | 1.4% | (865) 999-5988 |
| 75 | AFFILIATES IN PODIATRY PC | CONCORD | NH | PODIATRY | 5 | 792 | $27,938 | $35 | premium | — | 6.1% | (603) 225-5281 |
| 76 | ISLAND FOOT AND ANKLE | WEST ISLIP | NY | PODIATRY | 9 | 787 | $85,070 | $108 | premium | 5.1% | 0.6% | (631) 422-4450 |
| 77 | BIRMINGHAM PODIATRY PC | BIRMINGHAM | AL | PODIATRY | 5 | 784 | $41,242 | $53 | premium | — | 2.5% | (205) 324-8511 |
| 78 | FOOT AND ANKLE ASSOCIATES LLP | NEWARK | PA | PODIATRY | 15 | 777 | $60,767 | $78 | premium | 6.1% | 0.8% | (302) 633-1300 |
| 79 | FOOT ANKLE SPECIALTY CENTERS, LLC | GILBERT | AZ | PODIATRY | 7 | 768 | $44,773 | $58 | premium | 5.5% | 1.2% | (480) 812-3668 |
| 80 | FOOT HEALTHCARE ASSOCIATES, PC | NOVI | MI | PODIATRY | 8 | 767 | $46,020 | $60 | premium | 4.6% | 1.1% | (248) 258-0001 |
| 81 | KANSAS CITY FOOT SPECIALISTS, PA | OVERLAND PARK | KS | PODIATRY | 3 | 766 | $117,282 | $153 | premium | — | 3.3% | (913) 338-4440 |
| 82 | MELBOURNE PODIATRY ASSOCIATES, P.A. | MELBOURNE | FL | PODIATRY | 4 | 764 | $34,367 | $45 | premium | 2.0% | 0.4% | (321) 255-3338 |
| 83 | ROBERT J VALINS DPM PA | ZEPHYRHILLS | FL | PODIATRY | 6 | 753 | $60,240 | $80 | premium | 1.9% | 0.4% | (813) 788-3600 |
| 84 | DHARMESH BHAKTA, DPM, PA | ARLINGTON | TX | PODIATRY | 5 | 750 | $50,760 | $68 | premium | 2.3% | 0.5% | (817) 557-1006 |
| 85 | FOOT AND ANKLE GROUP OF SOUTHWEST FLORIDA PA | FORT MYERS | FL | PODIATRY | 4 | 743 | $25,976 | $35 | premium | 1.9% | 0.4% | (239) 936-5400 |
| 86 | 26 MEDICAL, LLC | WATKINSVILLE | GA | PODIATRY | 6 | 742 | $67,615 | $91 | premium | 4.9% | 1.1% | (762) 999-8090 |
| 87 | PRESTIGE FOOT AND ANKLE CENTER LLC | MEDINA | OH | PODIATRY | 9 | 737 | $36,850 | $50 | premium | 6.6% | 0.9% | (330) 591-9635 |
| 88 | MARIETTA PODIATRY GROUP | MARIETTA | GA | PODIATRY | 2 | 732 | $58,951 | $81 | premium | 4.8% | 1.1% | (770) 422-9856 |
| 89 | BALANCE FOOT AND ANKLE, LLC | LAKEWOOD | OH | PODIATRY | 12 | 732 | $47,605 | $65 | premium | 6.6% | 0.9% | (216) 658-0111 |
| 90 | CURALTA FOOT AND ANKLE PENN PC | DOYLESTOWN | PA | PODIATRY | 25 | 717 | $52,470 | $73 | premium | 5.6% | 0.7% | (215) 230-9707 |
| 91 | THE FOOT AND ANKLE CLINICS, LLC | MONROE | LA | PODIATRY | 3 | 710 | $142,000 | $200 | premium | — | 2.0% | (318) 397-1574 |
| 92 | CANYON FOOT AND ANKLE SPECIALISTS PC | TWIN FALLS | ID | PODIATRY | 3 | 708 | $56,665 | $80 | premium | — | 5.4% | (208) 733-0436 |
| 93 | FOOT AND ANKLE SURGERY OF NEW BRAUNFELS, PLLC | NEW BRAUNFELS | TX | PODIATRY | 2 | 695 | $41,700 | $60 | premium | 2.1% | 0.4% | (830) 387-4427 |
| 94 | FOOT AND ANKLE RECONSTRUCTION OF GEORGIA PC | WOODSTOCK | GA | PODIATRY | 3 | 695 | $57,520 | $83 | premium | 4.6% | 1.0% | (770) 999-0804 |
| 95 | ST CLOUD FOOT AND ANKLE CENTER PA | SAINT CLOUD | MN | PODIATRY | 5 | 692 | $69,200 | $100 | premium | — | 1.4% | (320) 251-5444 |
| 96 | FOOT AND ANKLE INSTITUTE | BAKERSFIELD | CA | PODIATRY | 5 | 686 | $45,517 | $66 | premium | 2.0% | 0.3% | (661) 663-9493 |
| 97 | PALMETTO PODIATRY GROUP OF ANDERSON, PA | ANDERSON | SC | PODIATRY | 7 | 680 | $47,256 | $69 | premium | 10.8% | 1.6% | (864) 231-6395 |
| 98 | SARA BOURAEE LLC | HAMPTON | VA | PODIATRY | 5 | 677 | $67,800 | $100 | premium | 4.3% | 0.9% | (757) 224-7605 |
| 99 | KENTUCKIANA FOOT AND ANKLE PLLC | LOUISVILLE | KY | PODIATRY | 16 | 673 | $30,880 | $46 | premium | 22.6% | 2.5% | (502) 805-3338 |
| 100 | TALLAHASSEE PODIATRY ASSOCIATES PA | TALLAHASSEE | FL | PODIATRY | 5 | 670 | $63,650 | $95 | premium | 1.7% | 0.3% | 8508786998112 |
Showing the top 100 of 3,884 groups — the full ranking is part of the market analytics platform — built, not launched yet. Notify me at launch →
*"Share of specialty" is the group's share of disclosed Medicare-FFS services for the primary code among groups with the SAME modal specialty in the state; "share of state" is the same figure against the whole state. Specialty is each group's modal member specialty from CMS's clinician register — a multi-specialty group carries one label. Where fewer than 11 groups share the specialty in the state, the specialty share renders "—" — the specialty benchmark is suppressed (fewer than 11 groups) and the state share alongside is the benchmark. Group figures sum clinicians affiliated with exactly one group. See Methods.
Comparing against an all-payer estimate?
These are exact counts from Medicare fee-for-service claims — roughly a third to half of most procedure markets, depending on payer mix. Modeled all-payer databases project the remainder statistically; we publish the audited floor and label it as such. Same market, different denominator. How the numbers reconcile →