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The pro forma models the anticipated results of the transaction, with particular emphasis on the projected cash flows, net revenues and taxes. Consequently, pro forma statements summarize the projected future status of a company, based on the current financial statements. [1]
In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with ...
International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards. A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements.
Pro forma for the settlement of our outstanding forward equity, net debt to recurring EBITDA was approximately 3.3 times, which marks the lowest level in two years.
Cash flow forecasting is the process of obtaining an estimate of a company's future cash levels, and its financial position more generally. [1] A cash flow forecast is a key financial management tool, both for large corporates, and for smaller entrepreneurial businesses. The forecast is typically based on anticipated payments and receivables.
Forecasts are based on management's expected financial position, results of operations, and cash flows." [ 6 ] Pro Forma statements take previously recorded results, the historical financial data, and present a "what-if": "what-if" a transaction had happened sooner.
[10] [11] Through his approach to modelling and forecasting cash flows—which he called "algebraic budgeting"—Williams was also a pioneer of the pro forma modeling of financial statements. [8] Here, Williams (Theory, ch. 7) provides an early discussion of industry lifecycle.
Valuation using discounted cash flows (DCF valuation) ... Pro Forma Financial Statements and Valuation. Chapter 21 in Corporate Finance: 5th Edition; Resources.