pro forma financial statement

(redirected from Pro Forma Income Statements)

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 ?
Using this information, pro forma income statements are provided for major product categories in selected global regions.
Pro forma income statements excluding financial results for Covance's biomanufacturing business for the full year 2000 will be available post closing of the transaction.
The bulletin states that the registration statement should include pro forma income statements that reflect the impact of terminated or revised cost sharing agreements and other significant changes.
To create a better understanding of its core operations, however, CCE will provide summary pro forma income statements that will include Norway and Sweden third-quarter results and CCE's expectations for recurring items, including capital structure and tax rate.
Pro forma income statements for the three and six months ended June 30, 2007 and pro forma customer statistics as of March 31, 2008, December 31, 2007 and June 30, 2007 are provided in the addendum of this news release.
The pro forma income statements reflect the TomTom outcomes as if Tele Atlas was acquired at 1 January 2007, the first day of TomTom's financial year, and include the effects of the preliminary purchase price allocation.
Pro forma income statements for the three and nine months ended September 30, 2006 and September 30, 2007 and pro forma customer statistics as of June 30, 2007, December 31, 2006 and September 30, 2006 are provided in the addendum of this news release.
Pro forma income statements for the three months ended March 31, 2006, and pro forma customer statistics are provided in the addendum of this news release.
Management believes that the Pro Forma Income Statements included in this release are a key measure to evaluate its operations as management believes they provide a better comparison of the Company's 2006 results of operations to 2005.
Pro forma income statements for the three months and year ended December 31, 2005 and 2006 and pro forma customer statistics are provided in the addendum of this news release.
Pro forma income statements for the three and nine months ended September 30, 2005 and 2006 and pro forma customer statistics are provided in the addendum of this news release.
In the fourth quarter of 2003, Castelle began including both GAAP and pro forma income statements.