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 ?
As these losses were direct and one-time events related specifically to the acquisition, we have excluded these items from the pro forma income statement shown below.
The Pro forma income statement assumes that the acquisition of the Priory Group occurred on 1 January 2011 rather than 4 March 2011, and that the acquisition of the Craegmoor Group occurred on 1 January 2011 rather than 14 April 2011.
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.
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.
1] The Pro forma income statement assumes that the acquisition of the Priory Group occurred on 1 January 2010 rather than 4 March 2011, and that the acquisition of the Craegmoor Group occurred on 1 April 2011 rather than 14 April 2011.
The pro forma income statement (unaudited) for the full year 2006 has been prepared assuming that the combination with Gemplus had taken place as of January 1, 2005, allowing the Group to present a relevant comparison with the full year of 2005.
a - Adjusted pro forma income statement Gemalto Adjusted(i) pro forma income statement (assuming the combination was executed on January 1, 2005) All amounts in thousands of Euros (except where otherwise stated) Six months ended June 30, Dec.
The pro forma income statement for the first half 2006 has been prepared assuming that the combination with Gemplus had taken place as of January 1, 2005, allowing the Group to present it in comparison with the first half of 2005.