pro forma


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Related to pro forma: Pro Forma Balance Sheet

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.

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.

pro forma

adjective as a matter of form, by course of conduct, by custom, by habit, by past practice, by trade and usage, by usage, ceremoniously, common, customary, for the sake of appearances, for the sake of form, formally, in due form, in set form, ritualistically, ritually, standard, usual
Associated concepts: pro forma decree, pro forma judggent, pro forma order
References in periodicals archive ?
Pro forma financial information should be labeled as such to distinguish it from historical financial information.
Financial Executives International (FEI) and the National Investor Relations Institute (NIRI), both important players in the financial markets, have recently issued guidance to help ensure the appropriate reporting of pro forma earnings.
Pro forma information must enhance the understanding and ability of investors to utilize current performance measures to more effectively predict future performance while providing a clear roadmap to GAAP-based measures.
In the interim, the investor institute, a national association of corporate officers and investor relations consultants, issued its own guidelines last spring that say companies should reconcile the pro forma numbers with the GAAP numbers.
As a result of the Gemstar acquisition, the Company's management now evaluates and makes operating decisions about its business operations primarily based upon Adjusted Pro Forma Revenue, Adjusted Pro Forma EBITDA and Adjusted Pro Forma Earnings Per Share.
The pro forma broadcasting revenue statistics include results for KTVD-TV in Denver (acquired in late June 2006 and operated as a duopoly with KUSA-TV) and WATL-TV in Atlanta (acquired in August 2006 and operated as a duopoly with WXIA-TV).
Condensed Pro Forma Statement of Income (in thousands, except per share data) Three Months Ended December 31, 1995 1994 Pro forma revenue $ 7,602 $ 6,583 Pro forma net income $ 644 $ 459 Pro forma net income per share $ 0.
We define pro forma non-GAAP operating income as operating income as reported under GAAP less charges for share-based compensation, incremental cost of sales related to the fair value inventory adjustment, amortization of intangible assets acquired, in-process R&D and restructuring.
The Company is reporting pro forma earnings and pro forma earnings per share for the three and nine months ended September 30, 1993, which reflect adjustments to earnings that would have occurred if the Company's initial public offering and the related corporate reorganization, which were consummated in November 1993, had occurred on January 1, 1993.
03 per pro forma share, after taxes) related to the distribution of Leslie Building Products common stock.
The business objectives are forward looking and contain forward looking statements and are pro forma as the results have not occurred.
The improved results versus pro forma quantify the good work of these teams.