Your Dental Practice
Quarterly Profit and Loss
For the 12 Months Ended December 31, 2002
Revenue					Q1				Q2				Q3				Q4				Total
	Doctor Services
		Doctor A			98,334		41%		98,353		39%		107,238		42%		97,404		39%		401,329		40%
		Doctor B			77,700		33%		89,276		36%		84,952		33%		91,416		36%		343,345		34%
		Doctor C			61,455		26%		63,245		25%		64,019		25%		63,213		25%		251,933		25%
			Total Doctor Services		237,490		61%		250,874		63%		256,209		63%		252,033		62%		996,606		62%
	Specialist Services				38,924		10%		37,737		10%		36,725		9%		36,551		9%		149,937		9%
	Hygiene Services				115,245		29%		107,313		27%		114,992		28%		114,731		28%		452,280		28%
			Total Revenue		391,659				395,923				407,926				403,316				1,598,824
Clinical Expenses
	Back Office Wages & Benefits
		Earned Draw - Dr. A (30%)			29,500				29,506				32,171				29,221				120,399
		Earned Draw - Dr. B (30%)			23,310				26,783				25,486				27,425				103,003
		Earned Draw - Dr. C (30%)			18,437				18,973				19,206				18,964				75,580
		Specialty Services (40%)			15,570				15,095				14,690				14,621				59,975
		Hygiene Services (35%)			40,336				37,559				40,247				40,156				158,298
		Back Office			32,984				32,088				30,700				34,084				129,856
			Total Clinical Expenses		160,136		41%		160,004		40%		162,500		40%		164,471		41%		647,111		40%
	Clinical Supplies				19,297		5%		19,173		5%		18,657		5%		18,989		5%		76,117		5%
	Lab Fees				35,249		9%		35,633		9%		36,713		9%		36,298		9%		143,894		9%
			Total Clinical Expenses		214,682		55%		214,810		54%		217,870		53%		219,758		54%		867,121		54%
	Clinical Margin				176,976		45%		181,113		46%		190,055		47%		183,557		46%		731,702		46%
Operating Expenses
	General & Administration
		Front Office Wages & Benefits			26,019		7%		25,241		6%		25,177		6%		25,126		6%		101,563		6%
		Payroll Services			390				372				390				383				1,534
		Computer Services			859				948				872				852				3,532
		Travel & Entertainment			363				382				362				373				1,479
		Continuing Education			947				907				876				903				3,633
		Bank Fees			1,509				1,498				1,444				1,442				5,893
		Uniforms & Laundry			1,973				1,823				1,893				1,910				7,600
		Office Supplies			8,350				9,057				8,794				8,670				34,870
		Telephone			1,142				1,177				1,059				1,106				4,485
		Professional Services			2,420				2,549				2,426				2,469				9,865
		Other Outside Services			372				390				365				388				1,515
		Postage & Delivery (excld mrktg)			1,886				1,885				1,847				1,869				7,487
		Other Misc.			1,336				1,368				1,377				1,322				5,402
			Total G & A		47,567		12%		47,597		12%		46,882		11%		46,811		12%		188,856		12%
	Marketing
		Advertising			15,436				15,228				15,562				15,021				61,247
		Promotions			3,027				3,158				3,110				3,163				12,458
		Donations			1,244				1,298				1,254				1,291				5,086
			Total Marketing		19,707		5%		19,684		5%		19,926		5%		19,475		5%		78,791		5%
	Facility & Equipment
		Rent			12,165				12,188				12,304				12,168				48,825
		Repair & Maintenance			1,908				1,966				2,070				2,005				7,949
		Utilities			915				827				928				872				3,542
		Taxes & Insurance			539				541				525				540				2,144
		Equip Maint, Repair, Replacement			3,846				3,562				3,481				3,634				14,523
			Total Facility & Equip Cost		19,374		5%		19,084		5%		19,307		5%		19,219		5%		76,984		5%
			Total Operating Expenses		86,648		22%		86,365		22%		86,114		21%		85,504		21%		344,631		22%
	Operating Margin				90,328		23%		94,748		24%		103,942		25%		98,053		24%		387,071		24%
		Interest Expense			14,886				14,129				13,372				12,615				55,001
		Depr & Amort Expense			1,748				1,748				1,748				1,748				6,993
			Net Income		73,695		19%		78,871		20%		88,822		22%		83,690		21%		325,077		20%