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What do analyze in pro forma financial statements

What do financial managers look for while they analyze pro forma financial statements?

After the pro forma financial statements are fulfilled, financial managers analyze the forecast to find out

(1) What present trends suggest what will happen to the firm in the future,

(2) What effect management's present plans and budgets will have on the firm, and

(3) What actions to take to ignore problems revealed in the pro forma statements

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