ACQUISITIONS AND DIVESTITURES (Tables)

6 Months Ended

Jun. 30, 2015

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

Summary of TCCC Transaction consideration allocation

	Identifiable Assets Acquired and Liabilities Assumed			Consideration Transferred
Equity issued to TCCC for cash (22.2 million shares issued)	$	-		$	1,647,333
Equity issued to TCCC for KO Energy (11.8 million shares issued)	-			1,521,802
KO Energy intangibles - trademarks (non-amortizing)	325,500			-
KO Energy intangibles - customer relationships (amortizing)	35,000			-
KO Energy intangibles - other (non-amortizing)	13,700			-
KO Energy inventories	6,144			-
KO Energy accounts payable	(2,758		)	-
Goodwill	1,287,777			-
Deferred tax liability	(143,561		)	-
New and amended U.S. distribution rights transferred to TCCC’s distribution network	-			304,658
Monster Non-Energy business transferred to TCCC	-			198,009
Cash and escrow receivable	2,150,000			-
Total	$	3,671,802		$	3,671,802

Schedule of pro forma condensed combined financial information

	Three-Months Ended June 30, 2015
					Pro Forma Adjustments
	Monster Beverage Corporation as reported¹		KO Energy²		Disposal of Monster Non- Energy³		Other		Pro Forma Combined
Net sales	$	693,722	$	57,422	$	(29,516)	$	3,089	$	724,717
Net income	229,004		41,136		(100,652)		(11,659)		157,829
	Three-Months Ended June 30, 2014
					Pro Forma Adjustments
	Monster Beverage Corporation as reported		KO Energy		Disposal of Monster Non-Energy		Other		Pro Forma Combined
Net sales	$	687,199	$	85,608	$	(43,796)	$	3,851	$	732,862
Net income	141,003		54,614		(1,878)		(24,978)		168,761

¹Includes net sales of $13.0 million and net income of $5.8 million 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 (as tax affected).

	Six-Months Ended June 30, 2015
					Pro Forma Adjustments
	Monster Beverage Corporation as reported¹		KO Energy²		Disposal of Monster Non- Energy³		Other		Pro Forma Combined
Net sales	$	1,320,512	$	138,127	$	(60,824)	$	6,897	$	1,404,712
Net income	233,417		100,575		(101,881)		(36,608)		195,503

	Six-Months Ended June 30, 2014
					Pro Forma Adjustments
	Monster Beverage Corporation as reported		KO Energy		Disposal of Monster Non- Energy		Other		Pro Forma Combined
Net sales	$	1,223,329	$	171,216	$	(77,984)	$	7,659	$	1,324,220
Net income	236,254		109,228		(3,021)		(50,614)		291,847

¹Includes net sales of $13.0 million and net income of $5.8 million 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 (as tax affected).

Schedule of other pro-forma adjustments

	Three-Months		Three-Months		Six-Months		Six-Months
	Ended		Ended		Ended		Ended
	June 30, 2015		June 30, 2014		June 30, 2015		June 30, 2014
Net sales:
Amortization of deferred revenue	$	3,089	$	3,851	$	6,897	$	7,659
Net income:
Amortization of deferred revenue	$	3,089	$	3,851	$	6,897	$	7,659
To record sales commissions	(6,431)		(9,588)		(15,470)		(19,176		)
To record amortization of definite lived KO Energy intangibles	(1,400)		(1,745)		(3,126)		(3,471		)
To eliminate TCCC Transaction expenses	11,536		1,068		15,134		1,068
Estimated provision for income taxes on pro forma adjustments	(2,616)		2,470		(1,322)		5,359
Estimated provision for income taxes on KO Energy income	(15,837)		(21,034)		(38,721)		(42,053		)
Total	$	(11,659)	$	(24,978)	$	(36,608)	$	(50,614	)