Pro forma

Figures restated as if something had happened earlier, such as owning an acquired company for the full period. They help compare like with like, but they're estimates, not actual results.

Simple example

Company A makes $100 a year. It buys Company B, which makes $40 a year, three months before year-end. Actual revenue includes only B's last three months: $110. Pro forma revenue shows the year as if B had been owned all year: $140.

$110$140A: $100A: $100B: $10B: $40Actual (B for 3 months)Pro forma (B all year)
Made-up numbers, for illustration only.