pro forma
Americanadjective
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according to form; as a matter of form; for the sake of form.
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Commerce. provided in advance of shipment and merely showing the description and quantity of goods shipped without terms of payment.
a pro forma invoice.
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Accounting. indicating hypothetical financial figures based on previous business operations for estimate purposes.
a pro forma balance sheet.
adverb
noun
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pro forma,
plural
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pro formas
plural
adjective
adverb
Other Word Forms
Noun Inflected Forms
Etymology
Origin of pro forma
First recorded in 1565–75; from Latin prō formā
Example Sentences
Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.
By comparison, Skydance’s initial pro forma balance sheet showed about $58 billion of book value, or common shareholder equity.
From The Wall Street Journal ● Oct. 30, 2026
They didn’t eliminate it per se, but they turned it into a pro forma, symbolic chamber.
From Slate ● Jul. 31, 2026
Devon Energy recently provided its pro forma second-quarter 2026/2026 outlook, which incorporates the Coterra Energy acquisition.
From Barron's ● Jun. 12, 2026
Yet, the stock continues to trade at a meaningful discount to net asset value, which we measure at roughly 30% on a pro forma year-end 2026 estimate.
From Barron's ● May 29, 2026
But once again the doom and gloom was mostly pro forma.
From "The Boys in the Boat: Nine Americans and Their Epic Quest for Gold at the 1936 Berlin Olympics" by Daniel James Brown
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Idioms from The American Heritage® Idioms Dictionary copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.
