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OPERATING BUDGET
PROFIT AND LOSS ACCOUNT

Year 1 Year 2 Year 3


€ € €

Sales
Cost of Sales
Gross Profit 0 0 0

Gross Profit % #DIV/0! #DIV/0! #DIV/0!

Overheads
Staff
Production
Premises
Transport
Selling and promotion
General expenses
Finance
Depreciation
Total overheads 0 0 0

Net Profit/(Loss) 0 0 0
Tax on profit/(loss)
0 0 0
Drawings
Profit retained in business 0 0 0

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