Pro forma


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Related to Pro forma: Pro Forma Balance Sheet

Pro forma

A statement of the economic analysis of the costs and value of a proposed real estate development; usually includes land costs, hard and soft costs, equity, financing and sales price.
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.
Regulators and other critics of pro forma reporting, however, are skeptical about managers' claims (Liesman and Weil 2001a, 2001b).
One is that pro forma earnings attempt to enable an apples-to-apples comparison by excluding one-time items, both expense and revenue items.
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 Income from Continuing Operations and Adjusted Pro Forma Earnings Per Share.
Pro forma earnings reports are not reviewed by any independent party prior to their release, so there are no checks on the reasonableness of which items management chooses to exclude.
Management uses these Adjusted Pro Forma measures to help it make budgeting decisions between those expenses that affect operating expenses and operating margin (such as research and development, sales and marketing, and general and administrative expenses), and those expenses that affect cost of revenue and gross margin.
When considering the strength in the core Technology Solutions market segments - consumer electronic and service provider, offset by weakness in Media Networks and the elimination of eMeta from continuing operations, our current 2008 Adjusted Pro Forma Revenue expectations range between $600 million and $650 million and our current Adjusted Pro Forma EBITDA expectations range between $210 million and $240 million.
com reported pro forma revenues in the 2nd quarter of $514.
3 million tons of paperboard and containerboard, pro forma annual revenues of $2.