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	<title>Sebastian Perrier &#187; pro-forma income statement</title>
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		<title>Financial Forecasting</title>
		<link>http://blog.sebastianperrier.com/2009/10/financial-forecasting/</link>
		<comments>http://blog.sebastianperrier.com/2009/10/financial-forecasting/#comments</comments>
		<pubDate>Sun, 04 Oct 2009 08:27:30 +0000</pubDate>
		<dc:creator>Sebastian Perrier</dc:creator>
				<category><![CDATA[Finance]]></category>
		<category><![CDATA[financial forecasting]]></category>
		<category><![CDATA[pro-forma balance sheet]]></category>
		<category><![CDATA[pro-forma income statement]]></category>

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		<description><![CDATA[By using the basis financial statements describes in other posts (Income Statement, Balance Sheet and Cash-Flow), managers can develop pro forma financial statements.
A. Forecast profitability, meaning to develop a pro-forma Income Statement. A firm&#8217;s net income depends mainly on 5 variables:

Sales (price x quantity) -&#62; it&#8217;s the main forecast driver, so be aware of your assumptions and [...]]]></description>
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