Comparative Multi-Branch Income Statement
4 Clinic Cost Centers
Trial BalanceProfit & LossMulti-Branch P&LBalance SheetCash FlowEgypt VAT ReturnDeferred PackagesCash vs Accrual Bridge
Zamalek Net Profit
EGP 107,690
12.3% marginRev: EGP 877,090
Sheikh Zayed Net Profit
EGP 142,000
19.6% marginRev: EGP 726,200
New Cairo Net Profit
EGP 117,300
13.1% marginRev: EGP 892,400
Alexandria Net Profit
EGP 10,200
2.5% marginRev: EGP 400,800
Comparative Branch Revenue, Gross Profit & Net Profit
Chain Consolidated Net: EGP 377,190| Account | Zamalek | Sheikh Zayed | New Cairo | Alexandria | Chain Total |
|---|---|---|---|---|---|
| 1. Clinic Treatments & Retail Revenue | |||||
| 4110 · Consultations Medical Revenue | EGP 48,500 | EGP 39,200 | EGP 52,400 | EGP 26,800 | EGP 166,900 |
| 4120 · Laser & Energy Treatments Revenue | EGP 462,610 | EGP 284,000 | EGP 312,000 | EGP 168,000 | EGP 1,226,610 |
| 4130 · Injectables (Botox, Fillers, PRP) Revenue | EGP 365,000 | EGP 248,000 | EGP 410,000 | EGP 142,000 | EGP 1,165,000 |
| 4140 · Skincare Retail & Pharmacy Dispensing Revenue | EGP 980 | EGP 155,000 | EGP 118,000 | EGP 64,000 | EGP 337,980 |
| Total Branch Revenue | EGP 877,090 | EGP 726,200 | EGP 892,400 | EGP 400,800 | EGP 2,896,490 |
| 2. Direct Injectables, Consumables & Retail COGS | |||||
| 5110 · COGS — Injectables & Medical Consumables | (EGP 142,000) | (EGP 88,000) | (EGP 114,000) | (EGP 52,000) | (EGP 396,000) |
| 5120 · COGS — Retail Skincare & Dispensed Rx | (EGP 41,000) | (EGP 36,000) | (EGP 44,000) | (EGP 23,000) | (EGP 144,000) |
| Branch Gross Profit | EGP 694,090 | EGP 602,200 | EGP 734,400 | EGP 325,800 | EGP 2,356,490 |
| 3. Branch Operating Expenses (Salaries, Commissions, Rent, Ads, Depr.) | |||||
| 6110 · Medical & Admin Salaries Expense | (EGP 168,000) | (EGP 132,000) | (EGP 174,000) | (EGP 94,000) | (EGP 568,000) |
| 6120 · Doctors Commissions & Partner Share Expense | (EGP 92,000) | (EGP 74,000) | (EGP 108,000) | (EGP 49,000) | (EGP 323,000) |
| 6210 · Clinic Branches Rent & Mall Service Charges | (EGP 185,000) | (EGP 145,000) | (EGP 195,000) | (EGP 98,000) | (EGP 623,000) |
| 6230 · Digital Marketing & Influencer Campaigns | (EGP 64,000) | (EGP 48,000) | (EGP 58,000) | (EGP 31,000) | (EGP 201,000) |
| 6250 · POS Card MDR & Banking Fees | (EGP 9,400) | (EGP 7,200) | (EGP 10,100) | (EGP 4,600) | (EGP 31,300) |
| 6280 · Depreciation Expense — Clinic Equipment | (EGP 68,000) | (EGP 54,000) | (EGP 72,000) | (EGP 39,000) | (EGP 233,000) |
| Branch Operating Net Profit (EBITDA / EBIT) | EGP 107,690 | EGP 142,000 | EGP 117,300 | EGP 10,200 | EGP 377,190 |