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It defines the Pro Forma Income Statement as a three-year, expected revenue and expense summary, also known as a Profit and Loss Statement. The guide details how to structure the double bottom line by separating business income and expenses from mission income and expenses, including in-kind contributions and hidden costs, and outlines key line items used in the spreadsheet.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/blended-value-business-plan-pro-forma-income-statement-user-guide/243562/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/blended-value-business-plan-pro-forma-income-statement-user-guide/243562.png","ImageObject",442,249,{"name":88,"@type":89},"Lucas Vance","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-19","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is a Pro Forma Income Statement in a business plan?","Question",{"text":109,"@type":110},"It is a summary of the revenue and expenses generated by the enterprise activity for a specific expected time period, generally three fiscal years. The figures represent what is planned rather than actual results.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How does the guide define the “Double Bottom Line Report”?",{"text":114,"@type":110},"It clarifies income and costs for the business activity separately from those tied to mission objectives. It also tracks support that does not involve cash transactions as in-kind contributions or hidden costs.",{"name":116,"@type":107,"acceptedAnswer":117},"Which key figures are included in the Business Income section?",{"text":118,"@type":110},"Earned income, cost of earned income, gross margin, and financing. 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It provides details on the multiple factors required to develop a social enterprise (SE) and can be used as a planning tool by the management team or presented to a potential investor.  \nThe Pro Forma Income Statement is a summary listing of the revenue and expenses generated by the enterprise activity in a specific time period. Generally the time frame for a Pro Forma Income Statement in a Business Plan is three fiscal years. In the planning stage, financial statements are called ‘Pro Forma,’ which means they show what is expected. This document can also be referred to as the Profit and Loss Statement.  \nThe Income Statement is only one of many documents that will be used to plan and operate your social enterprise. Additional spreadsheets you will need:  \n a detailed Start-up Costs budget;  \n a Pricing Formula;  \n Sales Forecast;  \n a Budget;  \n Cash-Flow Forecast;  \n a Break-Even Analysis; and  \n a Balance Sheet.  \nInformation included in these documents will support the development of your Pro Forma Income Statement.  \nThe structure of enp’s Pro Forma Income Statement can also be referred to as ‘The Double Bottom Line Report.’ It is different from other Pro Forma Income Statements in two important ways. 1) It separates and clarifies the income and costs specific to the business activity from the income and costs related to the mission objectives of the enterprise. 2) It recognizes and tracks support to the enterprise that does not involve cash transactions. These are referred to as InKind Contributions or Hidden Costs.  \nFor planning purposes and to understand the potential of the SE’s long-term sustainability, it is important to separate the different cost centres which are : Business Income/Expenses; Mission Income/Expenses and In-Kind Contributions and Expenses.  \nThis User Guide was designed to be used with the spreadsheet template ’Blended Value Business Plan, Pro Forma Income Statement’. These materials will support you in customizing the spreadsheet to the specific enterprise you are developing. The spreadsheet template  \nprovides you with the format for a Blended Value Income Statement but you will need to tailor it to include income and expense line items specific to your unique social enterprise.  \nA ‘% of Total’ column is included in the spreadsheet as a tool to quickly reference the various levels of income and expenses each line item contributes to the total income and expenses of your social enterprise.  \nBUSINESS INCOME AND EXPENSES  \nThe figures in this section, both income and expenses, are specific and limited to the business activities of the enterprise.  \nBUSINESS INCOME  \nThe financial information included in this section is limited to: Earned income (A) ; Cost of Earned Income (B); Gross Margin (C) and Financing (D) .  \nEarned Income  \nThe cash value generated from the sale of the products and/or services sold by the SE.  \nGross Sales-Product  \nThe total cash value received for the product or products sold by your enterprise. If your enterprise sells more than one product it is recommended to track the sales of each product separately.  \nGross Sales-Service  \nThe total cash value received for the service or services sold by your enterprise. If your enterprise sells more than one service it is recommended to track the sales of each service separately.  \nSub-Total Gross Sales (A)  \nThe combined cash value from the sale of all products and services.  \nCost of Earned Income  \nIncluded in the Cost of Earned Income are those costs that are directly incurred to sell a product or service; also referred to as Cost of Goods Sold (COS) . Examples of these costs include: raw materials; inventory; shipping and direct labour. It excludes overhead or other indirect costs.  \nSub-Total Cost of Earned Income (B)  \nThe total of all expenses directly related to the sale of ","cbCainQluwgeiwp0","https://ap.wps.com/l/cbCainQluwgeiwp0","pdf",260284,8,"English","# Overview\n## Purpose of the business plan\n## Pro Forma Income Statement overview\n# Business income and expenses\n## Business income\n## Business expenses\n## Fixed business expenses\n## Direct costs\n## Indirect costs\n# User guide usage\n## Spreadsheet customization\n## % of Total column","[{\"question\":\"What is a Pro Forma Income Statement in a business plan?\",\"answer\":\"It is a summary of the revenue and expenses generated by the enterprise activity for a specific expected time period, generally three fiscal years. The figures represent what is planned rather than actual results.\"},{\"question\":\"How does the guide define the “Double Bottom Line Report”?\",\"answer\":\"It clarifies income and costs for the business activity separately from those tied to mission objectives. It also tracks support that does not involve cash transactions as in-kind contributions or hidden costs.\"},{\"question\":\"Which key figures are included in the Business Income section?\",\"answer\":\"Earned income, cost of earned income, gross margin, and financing. Subtotals and total business income are then derived from these components.\"}]","Blended Value Business Plan - Pro Forma Income Statement - User Guide | PDF",1789205635]