Accounting Research Tool
Appendix B — Pro Forma EPS in SEC Filings

B.1 Background

B.1 Background

SEC Regulation S-X, Article 11, describes the circumstances in which pro forma financial information should be presented in filings with the SEC, the form of such presentation, and the guidance for an entity to consider in preparing such information. Article 11 does not require that pro forma financial information be presented in a Form 10-K or Form 10-Q filed under the Exchange Act or in the historical financial statements of an acquired entity. Rather, the types of SEC filings for which Article 11 may require entities to present pro forma financial information, such as pro forma EPS, include the following:
  • Registration statements under the Securities Act.
  • Registration statements under the Exchange Act (i.e., a Form 10).
  • Form 8-K.
  • Proxy statements.