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
plural
pro forma, pro formasadjective
adverb
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.
Nathanson said in his note that, on a pro forma basis, the combined 2025 revenue of Paramount and Warner Bros. would have come in on top at $66.2 billion.
From MarketWatch • Mar. 9, 2026
There are some pro forma jokes about the sensitivities of the young, with Greg getting into not-very-hot water over misunderstood references to “white whale” and the Bangles’ “Walk Like an Egyptian.”
From Los Angeles Times • Mar. 8, 2026
A merher would have seen Rio Tinto retain control of the chairman and CEO roles and receive pro forma ownership of the combined company, which Glencore said “significantly undervalued” its contribution.
From Barron's • Feb. 5, 2026
“The pro forma market cap, inventory, balance sheet, reinvestment rate, trading multiple, and a host of other metrics all are among the best in the peer group,” he wrote.
From Barron's • Feb. 2, 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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Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023
Idioms from The American Heritage® Idioms Dictionary copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.