where is the simple subject and compound subject in this sentence?They are projecting a sales increase of 14 percent.

The simple subject is "They". There is no compound subject. The rest of the sentence is predicate.

In the sentence "They are projecting a sales increase of 14 percent," the simple subject is "They," which refers to a group of people or an organization. The compound subject is actually "They are," as "are" is the helping verb that is combined with the subject "They" to form the compound subject.