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Sales p.p
1.
1st Quater
2nd Quater 3rd Quarter 4th Quarter Sale Forecast for the First Year 30 23 15 8 0 Sales
2.
Pro-Forma Income Statement
Mamma’s Pizzeria For 2011 through 2014 REVENUE 2012 2013 2014 Gross sales $80,000 $100,000 $110,000 Less sales returns and allowances 2,000 1,500 2,000 Net Sales $78,000 $98,500 $108,000 COST OF SALES Beginning inventory $10,000 $12,000 $12,000 Plus goods purchased / manufactured 2,000 2,000 2,000 Total Goods Available $12,000 $14,000 $14,000 Less ending inventory 1,000 2,000 1,000 Total Cost of Goods Sold $11,000 $12,000 $13,000 Gross Profit (Loss) $67,000 $86,500 $95,000 OPERATING EXPENSES Selling Salary $6,000 $8,000 $8,000 Advertising 2,000 3,000 3,000 Other 1,000 0 0 Total Selling Expenses $9,000 $11,000 $11,000 General/Administrative Insurance 12,000 12,000 12,000 Rent 24,000 24,000 24,000 Utilities 20,000 20,000 20,000 Interest 0 0 0 Furniture & equipment 1,000 1,500 1,000 Total General/Administrative Expenses $57,000 $57,500 $57,000 Total Operating Expenses $66,000 $68,500 $68,000 Net Income Before Taxes $1,000 $18,000 $27,000 Taxes on income 22 32 26 Net Income After Taxes $978 $17,968 $26,974 Extraordinary gain or loss $0 $0 $43 Income tax on extraordinary gain 0 0 12 NET INCOME (LOSS) $978 $17,968 $27,005
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