ACQUISITIONS AND DIVESTITURES (Tables)

3 Months Ended

Mar. 31, 2016

ACQUISITIONS AND DIVESTITURES

Schedule of pro forma condensed combined financial information

	Three-Months Ended March 31, 2015
						Pro Forma Adjustments
	Monster Beverage Corporation as reported		KO Energy			Disposal of Monster Non- Energy		Other		Pro Forma Combined
Net sales	$	626,791	$	80,705		$	(31,308)	$	4,923	$	681,111
Net income	4,414		59,439		1	(1,229)		(23,159)		39,465

1The $59.4 million of net income for KO Energy for the three-months ended March 31, 2015 is presented before tax. The associated estimated provision for income taxes is included in the “Other” category.

Schedule of other pro-forma adjustments

	Three-Months Ended March 31, 2015
Net sales:
Amortization of deferred revenue	$	4,923
Net income:
Amortization of deferred revenue	$	4,923
To record sales commissions	(9,043)
To record amortization of definite lived KO Energy intangibles	(1,726)
To eliminate TCCC Transaction expenses	3,597
Estimated provision for income taxes on pro forma adjustments	1,974
Estimated provision for income taxes on KO Energy income	(22,884)
Total	$	(23,159)