ACQUISITIONS AND DIVESTITURES (Tables)

12 Months Ended

Dec. 31, 2017

ACQUISITIONS AND DIVESTITURES

Summary of amounts in the escrow fund in excess of the applicable amounts

Percentage Transitioned	Escrow Release
40%	Amounts in excess of $375 million
50%	Amounts in excess of $312.5 million
60%	Amounts in excess of $250 million
70%	Amounts in excess of $187.5 million
80%	Amounts in excess of $125 million
90%	Amounts in excess of $62.5 million
95%	All remaining amounts

Schedule of pro forma condensed combined financial information

	Year Ended December 31, 2015
				Pro Forma Adjustments
	Monster Beverage Corporation as reported¹	KO Energy²		Disposal of Monster Non- Energy³	Other	Pro Forma Combined
Net sales	$  2,722,564	$  138,127		$    (60,778)	$    8,887	$ 2,808,800
Net income	546,733	100,575	4	(101,618)	(30,390)	515,300

¹Includes net sales of $143.3 million and net income of $55.2 million (tax affected) related to the acquired KO Energy assets since the date of acquisition, June 12, 2015.

²Includes results through June 12, 2015, the date the TCCC Transaction was finalized. Net income for KO Energy includes only net revenues and direct operating expenses, rather than full “carve-out” financial statements, because such financial information would not be meaningful given that it is not possible to provide a meaningful allocation of business unit and corporate costs, interest or tax in respect of KO Energy.

³Includes results through June 12, 2015. Net income includes gain recognized on the sale of Monster Non-Energy of $161.5 million.

4The $100.6 million of net income for KO Energy for the year ended December 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

	Year Ended December 31, 2015¹
Net sales:
Amortization of deferred revenue	$	8,887
Net income:
Amortization of deferred revenue	$	8,887
To record sales commissions	(15,470)
To record amortization of definite lived KO Energy intangibles	(3,126)
To eliminate TCCC Transaction expenses	15,495
Estimated provision for income taxes on pro forma adjustments	2,545
Estimated provision for income taxes on KO Energy income	(38,721)
Total	$	(30,390)

¹Includes amortization of deferred revenue, sales commissions and amortization of intangibles through June 12, 2015, the date the TCCC Transaction was consummated.