ACQUISITIONS AND DIVESTITURES (Tables)

6 Months Ended

Jun. 30, 2016

Summary of AFF Transaction consideration allocation

	Identifiable Assets Acquired and Liabilities Assumed		Consideration Transferred
Intangibles - flavor formulas (non-amortizing)¹	$	618,000	$	-
Intangibles - flavor formulas (amortizing)	641		-
Intangibles - customer relationships (amortizing)	30,100		-
Intangibles - trademarks (amortizing)	500		-
Intangibles - other (amortizing)	200		-
Working capital (excluding inventory)	1,861		-
Inventory	27,600		-
Property and equipment, net	1,175		-
Favorable leases	4,480		-
Goodwill	3,928		-
Cash	-		688,485

Total	$	688,485	$	688,485

1Represents proprietary formulas for the Company’s principal products.

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

	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

	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

1 Includes net sales of $13.0 million and net income of $5.8 million related to the acquired KO Energy assets from June 12, 2015 (the date of acquisition) through June 30, 2015.

2 Includes results through June 12, 2015, the date the TCCC Transaction was finalized. The $41.1 million and $100.6 million of net income for KO Energy for the three- and six-months ended June 30, 2015, respectively, is presented before tax. The associated estimated provision for income taxes is included in the “Other” category.

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

Schedule of other pro-forma adjustments

	Three-Months Ended June 30, 2015		Six-Months Ended June 30, 2015
Net sales:
Amortization of deferred revenue	$	3,089	$	6,897

Net income:
Amortization of deferred revenue	$	3,089	$	6,897
To record sales commissions	(6,431)		(15,470)
To record amortization of definite lived KO Energy intangibles	(1,400)		(3,126)
To eliminate TCCC Transaction expenses	11,536		15,134
Estimated provision for income taxes on pro forma adjustments	(2,616)		(1,322)
Estimated provision for income taxes on KO Energy income	(15,837)		(38,721)

Total	$	(11,659)	$	(36,608)