A proforma is a thorough analysis of what costs are required to open and operate a business in the first 3 – 5 years.This document consists of sales analysis and cost analysis. You must examine all costs, including upfront, revolving, variable and fixed.  Some costs to consider include:  leasing or buying a space, opening the practice, purchasing a scanner and hiring staff. The proforma will tell you the points at which you will breakeven and make a profit and will inevitably lead to the development of a pricing strategy.