pro forma

adjective

pro for·​ma (ˌ)prō-ˈfȯr-mə 

1

: made or carried out in a perfunctory manner or as a formality

2

: based on financial assumptions or projections: such as

a

: reflecting a transaction (such as a merger) or other development as if it had been or will be in effect for a past or future period

a pro forma balance sheet

b

: excluding usually extraordinary charges or expenses (as from acquisitions, restructuring, or the write-down of goodwill) often in order to present a more attractive financial report

pro forma income

Did you know?

A lot of things are done for the sake of appearances. A teacher might get officially observed and evaluated every three years, even though everyone knows she's terrific and the whole thing is strictly pro forma. A critic might say that an orchestral conductor gave a pro forma performance, since his heart wasn't in it. A business owner might make a pro forma appearance at the funeral of a politician's mother, never having met her but maybe hoping for a favor from her son sometime in the future. In business, pro forma has some special meanings; a pro forma invoice, for example, will list all the items being sent but, unlike a true invoice, won't be an actual bill.

Examples of pro forma in a Sentence

The meeting was strictly pro forma, since the decision had already been made.

Recent Examples on the Web

And yet, wild cards and home-country favoritism remain pro forma in tennis, even though at every tournament there are plenty of players, ranked far higher than the people awarded special entry, who are on the outside looking in. — Matthew Futterman, New York Times, 19 Aug. 2026

After all, elections in Russia have become decidedly pro forma affairs in recent years, carefully stage-managed to deliver the results the Kremlin wants while preserving a veneer of political pluralism. — Ilan Berman, Forbes.com, 17 Aug. 2026

That boosted pro forma earnings per share by 50% year over year. — Nick Lichtenberg, Fortune, 14 Aug. 2026

On May 4, when both chambers were on recess and met in pro forma sessions, the Record was 22 pages. — Kaia Hubbard, CBS News, 22 May 2026

Word History

Etymology

Latin, for form

First Known Use

1823, in the meaning defined at sense 1

Rhymes for pro forma

• norma

Legal Definition

pro forma

adjective

pro for·​ma prō-ˈfȯr-mə 

1

: made or carried out in a perfunctory manner or as a formality

2

: provided or made in advance to describe items or projections

a pro forma invoice

Etymology

Latin, for the sake of form