Given the shortage of empirical evidence on the nature of pro forma
reporting, we examine a sample of 1,149 quarterly pro forma
press releases issued in 1998-2000 to gather descriptive evidence on recent trends in pro forma
* Operating EBITDA (1) increased 29 percent on a pro forma
basis from the year-ago period to $5.7 billion.
For full-year 2019, Linde expects adjusted pro forma
diluted earnings per share to be in the range of $6.95 to $7.18 which represents an increase of 12[??] to 16[??] versus prior year.
The unaudited pro forma
combined statement of financial position as at 30 June 2019 gives effect to the Merger as if it had occurred on that date.
This study documents firm managers' rounding behavior on reported pro forma
If you can agree upon the current value, then your Pro Forma
projections carry much more weight.
At Delhaize America, meanwhile, pro forma
operating profit leapt 17.4% to about $162 million.
The SEC also scrutinized Zynga's IPO over the use of bookings, a non-GAAP measure of revenue, to calculate pro forma
The statement from the banks noted that, "The fair value exercise ('purchase price allocation') is not completed as at the date of this document and may result in different values being attributed to the assets, liabilities and contingent liabilities acquired than those that are shown in the pro forma
, revenue was up 9.5%, local advertising was up 5.6%, event income soared by 53.8%, other media income was up 33% and EBITDA was up 8.6%.
The firm said that its pro forma
Hotel EBITDA margin increased 150 basis points to 31.3% while its pro forma
consolidated hotel EBITDA increased 16.8% to USD 68.9m.
United and Continental Airlines' collective consolidated traffic (revenue passenger miles) in September 2011 decreased by 1.7 percent, compared to pro forma
September 2010 results, while combined consolidated capacity (available seat miles) decreased by 1.0 percent in September 2011 compared to pro forma
September 2010 results.