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Pro Forma Financial Statement

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Pro Forma Financial Statement
A financial statement that a company prepares to consider the effects of a potential activity. For example, if a company is considering acquiring another, it may prepare a pro forma financial statement to estimate what effect the acquisition would have on its own financial circumstances. A pro forma financial statement can be part of the risk analysis of a situation. See also: Due diligence.
pro forma financial statement
A financial statement constructed from projected amounts. A firm might construct a pro forma income statement based on projected revenues and costs for the following year. Likewise, a firm may wish to develop a set of pro forma statements to determine the effect of a projected stock buyback.
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Had Lyondell owned 100 percent of the refinery for the first six months of 2006, and had the new crude oil contract been in place, the company's unaudited pro forma financial statements indicate that pro forma net income would have increased from $450 million to $640 million, or $1.
LYONDELL ACQUIRES PARTNER'S INTEREST IN HOUSTON REFINERY by Worldwide Energy
No adjustment of past years or pro forma financial statements is required.
Accounting changes by Wincur, Barbara / The National Public Accountant
This includes the retention of independent auditors, completion of the required audits of its consolidated financial statements and preparing pro forma financial statements for its recent acquisition.
Lenco Mobile Inc. Announces Its Intention to Register With the SEC as ... by Business Wire
 
 
 
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