Pro forma

A projected income and expense statement for a property, usually forward-looking. Sponsors use it to pitch investors. Actual numbers rarely match pro forma exactly, so read the assumptions carefully.

Investment terms · Updated September 2026

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Part 1 of 4

Why a seller cares

A pro forma is a projection, and when you sell a rental the buyer's pro forma is where they decide what to pay. A seller's pro forma with market rents and low expenses persuades nobody; the T-12 is what gets read.

Part 2 of 4

A simple example

Your listing's pro forma shows $57,600 of rent and $18,000 of expenses. The buyer's underwriting uses your actual $50,400 and $22,000.

Pro forma: a simple example
The documentWhat it says
The seller's pro formaWhat the building could do
The buyer's pro formaWhat they think it will do under them
The T-12What it did

A pro forma is an argument. The trailing twelve months is the evidence.

Part 3 of 4

What people get wrong

That an optimistic pro forma raises the price. It lowers the seller's credibility, and buyers underwrite from actuals anyway.

Part 4 of 4 · where to read next

Where it appears in the sale

What a definition is, and what it isn't

Keighbor is a software company, not a law firm, brokerage, or tax adviser. This is general information, not legal, tax, financial, or real estate advice about your sale. Your situation may differ. Before acting on a contract, disclosure, title, tax, or pricing question, ask an appropriately licensed professional in your state.

Written and researched by Keighbor Research · drawn from the reference glossary · how we research and check what we publish

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