§__.42(a)(4) – 3
Q: What gross revenue should an institution use in determine the gross annual revenue of a start-up business?
A3. The institution should use the actual gross annual revenue to date (including $0 if the new business has had no revenue to date). Although a start-up business will provide the institution with pro forma projected revenue figures, these figures may not accurately reflect actual gross revenue and, therefore, should not be used.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016