pro forma


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Related to pro forma: Pro Forma Balance Sheet

Pro forma

A financial projection based on assumptions. Also, refers to a statement of income and balance sheets that exclude non-recurring items.

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

prescribing a set form or procedure. For instance, a pro forma invoice may be sent to a customer in advance of a transaction to facilitate paperwork, or a pro forma projected SOURCES AND USES OF FUNDS STATEMENT may be constructed to show the bank manager the anticipated future financial situation as a basis for negotiating a short-term LOAN.

pro forma

See pro forma statement.

References in periodicals archive ?
* How comparable and consistent are pro forma numbers?
* Operating EBITDA of $1.7 billion rose 45 percent versus pro forma operating EBITDA of $1.2 billion in the prior-year period.
Tieto has performed a preliminary alignment of EVRY's accounting policies to ensure comparability in the Unaudited Pro Forma Financial Information.
Lougee and Marquardt (2002) find that firms with lower GAAP earnings quality and negative earnings surprises are more likely to release pro forma earnings information.
Pro forma underlying EBITDA, meanwhile, rose 8.4%, or 7% at constant exchange rates, to 1.08 billion euros.
We examined how pro forma earnings information within earnings announcements impacts the investment judgments of nonprofessional investors.
Chairman/CEO Stephen Price stated, "Consistent with our January pre-announcement, we are pleased to report fourth quarter pro forma net revenue growth of 9.5% and pro forma Adjusted EBITDA growth of 8.6%, with strong growth in each of our operating segments.
Of course, Pro Forma Financial Statements also provide other important benefits.
Total revenue for the publisher of three dailies and more than 80 mostly free weeklies fell to $15.9 million from pro forma total revenue of $18.0 million in the year-ago period.
Assuming for comparative purposes that the former Caremark business and CVS' own PharmaCare pharmacy benefits manager (PBM) were combined throughout both fiscal 2006 and fiscal 2007, pro forma operating income for the fourth quarter soared 41.6% to $754.3 million as net revenues expanded 12.7% to $11.61 billion.
AirTran revealed the $290 million deal Wednesday, saying the two carriers are compatible and together could become a "national low-cost, high-quality airline" generating $3 billion in pro forma revenue next year.
United Business Media (UBM; London), parent of CMP Media (Manhasset, NY) and CMP Information (CMPi; London), will consolidate all of its worldwide medical and healthcare activities into CMPMedica (London) to create a healthcare media division with 2005 pro forma revenues of around 170 million [pounds sterling].