Pro-forma earnings are financial statements with hypothetical estimates that provide a "picture" of a company's profits if certain nonrecurring items are excluded. They may allow companies to ...

Discover the crucial differences between pro forma and GAAP financial statements. Learn why companies use both and the potential implications of each for investors.

CONTRARY TO WHAT IS REQUIRED IN AUDITED financial statements, the only SEC regulation governing what companies put in their earnings releases is that the information should not be misleading. There ...

Intuitive Surgical Inc (ISRG) reports a robust 21% revenue growth in 2025, while navigating competitive pressures and market ...

Microsoft (MSFT) is initiated at a sell rating due to heightened risk from deep financial and operational dependence on OpenAI. MSFT’s pro forma earnings are overstated by excluding OpenAI’s massive ...

Rayonier, Inc. RYN reported a first-quarter 2025 pro-forma net loss of 2 cents per share against the Zacks Consensus Estimate for pro-forma net income of 8 cents. The reported figure compares ...