Income Statement Showing Basic Categories |
% |
Income Statement Showing Net Revenue |
% |
Operating Revenues | Operating Revenues | ||
Project Revenues | 85% | Project Revenues | 140% |
Reimbursable Revenues | 15% | Reimbursable Revenues | 24% |
Total Operating Revenues | 100% | Total Operating Revenues | 164% |
Reimbursable Expenses | 13% | Reimbursable Expenses | 22% |
Direct Expenses | Direct Expenses (Excluding Direct Salary Expense) | ||
Direct Salary Expense | 20% | ||
Outside Services Expense | 20% | Outside Services Expense | 32% |
Other Direct Expense | 6% | Other Direct Expense | 10% |
Total Direct Expense | 46% | Total Direct Expense | 42% |
Net Revenue from Projects | 100% | ||
Direct Salary Expense | 33% | ||
Gross Profit from Projects | 41% | Gross Profit from Projects | 67% |
Indirect Expenses (Overhead) | Indirect Expenses (Overhead) | ||
Indirect Salary Expense | 7% | Indirect Salary Expense | 15% |
Other Indirect Expense | 17% | Other Indirect Expense | 25% |
Total Indirect Expenses | 24% | Total Indirect Expense | 40% |
Net Profit from Operations | 17% | Net Profit from Operations | 27% |
Other Expenses | Other Expenses | ||
Bonus | 12% | Bonus | 18% |
Profit-sharing Contribution | 6% | Profit-Sharing Contribution | 9% |
Non-operating Income/Expense | 1%- | Non-operating Income/Expense | 1%- |
Total Other Expenses | 17% | Total Other Expenses | 26% |
Net Profit/(Loss) before Taxes | 0% | Net Profit/(Loss) before Taxes | 1% |