Abstract
Pro forma income statement is an estimate for the profits or losses of a company. They are also vital for any valuation exercises one might do in investment analysis or M&A evaluation/planning. The standard approach used in the compilation of financial statements is known as the “percent of sales forecasting.”
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Lessambo, F.I. (2018). Forecasting Financial Statements’ Analysis. In: Financial Statements. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-99984-5_18
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DOI: https://doi.org/10.1007/978-3-319-99984-5_18
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