How to Run as Small Factoring Business
Chart 2-1:  Sample Income Statement XYZ Manufacturing Company
Gross Revenues	 Cost of Goods Sold	 Gross Profits	 	 Less:	 Variable Expenses	 Fixed Expenses	 Overhead	 Cost of Factoring	 Total Expenses	 	 Net Profit  Before Factoring With Factoring	 100,000		   60,000	60%	   40,000	40%	 		 		 15,000	15%	 20,000	20%	 35,000	35%	          0		 35,000	35%	 		 5,000		  5%  200,000		 120,000	60%	   80,000	40%	 		 		 30,000	15%	 20,000	10%	 50,000	25%	   5,000		 55,000	28%	 		 25,000	13%