need a income statement for a spa budget 300,000 Also, I am just looking for a simple income statement and don't worry about the balance sheet or cash flow statement unless you really want to do them. On that note your income statement would look something like this.... Sales/Revenue Expenses; Rent/Lease Utilities Salaries/Commissions Travel Supplies Etc... Total Expenses Operating Income Taxes Net profit For income/sales you can guess at how many clients/customers you will serve at an average $rate per to calculate revenue. Then take a guess at expense items and add more expense categories as you need to. Then do your calculations at total expenses, operating income and net profit. Again, I just mainly want to see that you can construct an income statement.