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pro forma statement

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Pro forma statement
A financial statement showing the forecast or projected operating results and balance sheet, as in pro forma income statements, balance sheets, and statements of cash flows.
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 statement

Anticipated revenues and expenses of a business. Development projects will include a pro forma statement (pro forma for short) for each month or quarter until the project reaches stabilized occupancy,and then a separate pro forma for a representative 12 months at stabilized occupancy.Many developers prepare three pro formas for every project:best case,worst case, and most likely case.
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Pro forma statements ("If most expenses are ignored or capitalized as customer database development, operations will appear marginally profitable, so buy our stock").
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The FASB also plans a project on reporting financial performance, though Lucas said he saw little relationship between the project and the controversy over pro forma statements.
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According to the company's 2000 pro forma statement, which includes the Nonious acquistion (see IBO 3/31/01), it posted net income of $683,000 on net sales of $77.
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