Pro Forma Analysis

Profit & Loss Statement

Particulars net sales cost of goods sold gross profit selling expense gross profit gen& adm depreciation operating profit non operating profit pbit interest on bank borrowing interest on debentures PBT tax PAT RETAINED EARNINGS 2010 1200 775 425 25 53 75 272 30 302 60 58 184 82 102 60 42 Percent of sales 100.00 64.58 35.42 2.08 4.42 6.25 22.67 2.50 25.17 5.00 4.83 15.33 6.83 8.50 5.00 3.50 Projected 2011 Pro forma 1320 852.5 467.5 27.5 58.3 82.5 299.2 33 332.2 66 63.8 202.4 90.2 112.2 66 46.2

Analysis
Actual 2011 2011 1200 837 443 27 54 80 282 32 314 65 60 89 90 99 63 36

Explanation 110 percent of 2010 sales 64.58 percent of sales 35.42 percent of sales 2.08 percent of sales 4.42 percent of sales 6.25 percent of sales 22.67 percent of sales 2.50 percent of sales 25.17 percent of sales 5 percent of sales 4.83 percent of sales 15.33 percent of sales 6.83 percent of sales 8.50 percent of sales 5 percent of sales 3.50 percent of sales