Pro Forma

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Pro Forma

As a matter of form or for the sake of form. Used to describe accounting, financial, and other statements or conclusions based upon assumed or anticipated facts.

The phrase pro forma, in an appealable decree or judgment, usually means that the decision was rendered not on a conviction that it was right, but merely to facilitate further proceedings.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

pro forma

1) prep. Latin for "as a matter of form," the phrase refers to court rulings merely intended to facilitate the legal process (to move matters along). 2) n. an accountant's proposed financial statement for a business based on the assumption that certain events occurred, such as a 20% increase in annual sales or 6% inflation.

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
References in periodicals archive ?
Pro-forma financial statements are only helpful if they're looked at, which means that you should compare your actual results to the budget on a monthly basis.
Speaking of certain situations, pro-forma statements offer valuable information in "stress testing" your business plan.
and the McClatchy Co., in contrast to their peers, fared relatively well in April: Scripps pro-forma newspaper ad revenue declined 3.6%; McClatchy newspaper ad revenue declined 4%.
TDC estimates pro-forma net debt/EBITDA of 2.6x in 2017.
EBITDA in 2Q grew by 38% y-o-y, but only 3.1% on a pro-forma basis.
The company's liquid resources available for future deployment including all announced transactions are estimated to be GBP 136m (22% of the pro-forma 30 April 2017 NAV).
The company thus said it had prepared pro-forma consolidated income statement information so could present operating performance on a like-to-like basis under an assumed normalization of operations.
For the fiscal year to 31 March 2013, DPJ booked a pro-forma EBITDA of some AUD28m on a pro-forma revenue of about AUD252m.Country: JapanSector: Food/Beverages/Tobacco, Hotels/Restaurants/Casinos/CateringTarget: Domino's Pizza Japan (DPJ)Buyer: Domino's Pizza Enterprises LtdVendor: Bain Capital LLCDeal size in USD: 123mType: Corporate acquisitionFinancing: Cash & Debt, Rights issueStatus: Agreed
Dixy is still showing good organic growth rates, as proved by pro-forma data (as if Victoria was consolidated from 1Q 2011).
Expects adjusted EBIT margin to increase 100 to 125 basis points for the full year, from 20.7% pro-forma adjusted EBIT margin in fiscal 2018.
(CHP) chalked up a pro-forma net profit of P1.88 billion in the first nine months while cement sales volume grew modestly with the recent transition to a new administration.
For 2015, the combined company on a pro-forma basis would have had USD 767m in non-GAAP revenue and USD 189m in adjusted EBITDA, including full run rate synergies of USD 30m.