pro forma
- adjective
- /proʊ ˈfɔːrmə/
- Formal
- Investors reviewed the pro forma statements to better understand the expected financial performance of the business.
- pro forma earnings
- pro forma numbers
- pro forma profit
Examples
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The company presented its projections in a pro forma format to illustrate potential future earnings.
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The financial report included a section with pro forma results showing estimated revenues for next year.
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So we are significantly above our pro forma, OK.
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And some pro forma instructions were given to counsel.
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Grade weighting for this assignment was 20% and included a business model, pro forma financials and projections, and marketing, sales, and operations plans.
Academic text (2017)
Synonyms
Temporary for now and likely to change
How Actual
Surface Forms
Morphology
pro + forma
The phrase is a Latin borrowing whose constituents ('pro' and 'forma') are not presented as English lemmas here, so a B1 learner knowing only everyday English vocabulary would likely not infer the technical business sense. There is nevertheless a compositional logic — literally 'for form/appearance' → 'as a matter of form' → provisional or formal figures — so the relation is partial and relies on register-specific or cross-linguistic knowledge.
Etymology
Pro forma comes from the same Latin idea of pro and forma meaning 'for the form'; in business this becomes a picture or example rather than the real thing. Companies use pro forma statements to show adjusted or projected numbers, so these figures are 'not actual' historical results but a way to show how things might look.