Pro Forma Income Statement

Blended Value Feasibility Study

The Pro Forma Income Statement is a summary listing of the revenue and expenses generated by a social enterprise activity. (In the planning stage, financial statements are called ‘Pro Forma,’ which means they show what is expected.) This document can also be referred to as the Profit and Loss Statement, and should be used when conducting a formal feasibility study to test key assumptions about the viability and performance of an social enterprise concept.

The structure of enp’s Pro Forma Income Statement can also be referred to as “The Double Bottom Line Report.” It is different from other Pro Forma Income Statements in two important ways. 1) It separates and clarifies the income and costs specific to the business activity from the income and costs related to the mission objectives of the enterprise. 2) It recognizes and tracks support to the enterprise that does not involve cash transactions. These are referred to as In- Kind Contributions or Hidden Costs.

This resource includes a User Guide, which explains how to complete the Pro Forma Income Statement, as well as an editable spreadsheet template to create your own Pro Forma Income Statement.

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Editable Income Statement Template

This is so useful to anyone who's been tasked with creating financial reports for a social enterprise. Especially appreciate the social enterprise-related differences in this sample from a mainstream financial statement template.