The final Pro Forma Financial Statement
that we need for Bob's Bicycles is the Statement of Cash Flows, shown in Figure 6.
Once your Q4 and annual column balance, your Cash Budget is done and you're ready to create the Pro Forma Financial Statements
Questions for Pro Forma Financial Statements
A complete set of pro forma financial statements
includes sensitivity analysis, such as the impact of a change in gross margins due to unanticipated competitive pressures, and scenario analysis, such as the development of a new product or the acquisition of a competitor.
A Form 8-K will be filed in conjunction with the sale that includes pro forma financial statements
Devon will provide pro forma financial statements
for its upstream business in a separate Form 8-K filing in the near future.
DowDuPonts unaudited pro forma financial statements
are based on the historical consolidated financial statements of Dow and DuPont, adjusted for activities that are directly attributable to the merger transaction and are expected to have continuing impact, such as: purchase accounting; accounting policy alignment; elimination of the effect of events that are directly attributable to the merger agreement (e.g., one-time transaction costs); elimination of the impact of transactions between Dow and DuPont; and removal of the effect of remedy divestitures implemented as a condition of approval for the merger of Dow and DuPont1,2.
The vast majority of companies that do make such inclusions, by a nearly 5-to-1 margin, included just supplemental disclosures, rather than creating pro forma financial statements
. We observed a consistent approach to disclosure by companies within several of the same industries.