pro forma financial statement

(redirected from Pro Forma Income Statement)

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.
References in periodicals archive ?
GAAP, so the result won't match up with the Pro Forma Income Statement we've already created (see Figure 2 and the June 2010 article).
Obviously, no one would apply the above formula without preparing at least a rough pro forma income statement that eliminates fees from doubtful clients and atypical expenses.
Summary pro forma income statement information of new CCE results for the first and second quarters of 2010 and first six months 2010 are included in today's release.
Along with the Cash Budget, this Excel-based Pro Forma Income Statement summarizes the results of all the information needed to interpret variance and cost-volume-profit (CVP) analyses, and the Pro Forma Balance Sheet provides the numbers that you'll use as the starting point for next year's budget.
These models include a loan amortization schedule, pro forma income statement and balance sheet, ratio analysis and weekly expense report.
The pro forma income statement for the three months and nine months ended September 30, 2006 and 2007 and pro forma historical customer statistics are also provided in the addendum of this news release.
The pro forma income statement for the three months ended March 31, 2006, and pro forma historical customer statistics are also provided in the addendum of this news release.
The pro forma valuations have been developed according to an overall three-year pro forma income statement on each subsidiary or affiliate company.
A reconciliation of Kyphon's pro forma income statement for the fourth quarter of 2003 and fiscal 2003 is as follows (in thousands, except per share amounts):
AND SUBSIDIARIES SELECTED UNAUDITED PRO FORMA QUARTERLY AND YEAR-TO-DATE DISCLOSURES FOR THE THREE AND NINE-MONTH PERIOD ENDED SEPTEMBER 30, 2003 (all in US$) Recast pro forma income statement to reflect the impact of Canadian tax credits ADJUSTED CANADIAN PRO FORMA TAX INCOME CREDIT REFLECTING REPORTED RECLASS.
Using this information, pro forma income statements are provided for major product categories in selected global regions.