PRO FORMA BALANCE SHEET TEMPLATE EXAMPLE

COMPANY NAME
Street Address DATE PREPARED MM/DD/YY

City, State 12345 START YEAR 2025

Phone: (000) 000-0000 END YEAR 2029

ASSETS 2025 2026 2027 2028 2029

CURRENT ASSETS
Cash $ 200.00 $ 300.00 $ 400.00 $ 500.00 $ 600.00

Accounts Receivable $ 20.00 $ 10.00 $ 10.00 $ 10.00 $ 12.00

Inventory $ (300.00)

Prepaid Expenses $ 400.00 $ 400.00

Short-Term Investments $ 200.00

TOTAL CURRENT ASSETS $ (80.00) $ 710.00 $ 810.00 $ 710.00 $ 612.00

FIXED (LONG-TERM) ASSETS

Property, Plant, and Equipment $ 34.00 $ 56.00 $ 78.00 $ 90.00 $ 120.00

(Less Accumulated Depreciation) $ 4.00 $ 45.00 $ 78.00 $ 12.00

Intangible Assets

TOTAL FIXED (LONG-TERM) ASSETS $ 238.00 $ 501.00 $ 578.00 $ 768.00 $ 832.00

OTHER ASSETS
Deferred Income Tax $ 300.00 $ 310.00 $ 320.00 $ 330.00 $ 340.00

Other $ 100.00 $ 120.00 $ 140.00 $ 160.00 $ 170.00

TOTAL OTHER ASSETS $ 400.00 $ 430.00 $ 460.00 $ 490.00 $ 510.00

TOTAL ASSETS $ 558.00 $ 1,641.00 $ 1,848.00 $ 1,968.00 $ 1,954.00

LIABILITIES AND OWNER'S EQUITY 2025 2026 2027 2028 2029

CURRENT LIABILITIES
Accounts Payable $ 45.00 $ 56.00 $ 54.00 $ 67.00 $ 78.00

Short-Term Loans $ 30.00 $ 35.00 $ 40.00 $ 45.00 $ 50.00

Income Taxes Payable $ 10.00 $ 20.00 $ 30.00 $ 40.00 $ 40.00

Accrued Salaries and Wages $ 10.00 $ 20.00 $ 30.00 $ 40.00 $ 40.00

Unearned Revenue $ 20.00 $ 30.00 $ 40.00 $ 50.00 $ 50.00

Current Portion of Long-Term Debt $ 5.00 $ 6.00 $ 7.00 $ 8.00 $ 8.00

TOTAL CURRENT LIABILITIES $ 120.00 $ 167.00 $ 201.00 $ 250.00 $ 266.00

LONG-TERM LIABILITIES
Long-term debt $ 34.00 $ 45.00 $ 56.00 $ 67.00

Deferred income tax $ 67.00

Other

TOTAL LONG-TERM LIABILITIES $ 67.00 $ 34.00 $ 45.00 $ 56.00 $ 67.00

OWNER'S EQUITY
Owner's Investment $ 3.00 $ 4.00 $ 5.00 $ 6.00 $ 6.00

Retained Earnings $ 1.00 $ 2.00 $ 3.00 $ 4.00 $ 4.00

Other $ 5.00 $ 6.00 $ 7.00 $ 8.00 $ 8.00

TOTAL OWNER'S EQUITY $ 9.00 $ 12.00 $ 15.00 $ 18.00 $ 18.00

TOTAL LIABILITIES AND OWNER'S EQUITY $ 196.00 $ 213.00 $ 261.00 $ 324.00 $ 351.00

FINANCIAL RATIOS 2025 2026 2027 2028 2029

Debt Ratio (Total Liabilities / Total Assets) 0.34 0.12 0.13 0.16 0.17

Current Ratio (Current Assets / Current Liabilities) -0.67 4.25 4.03 2.84 2.30

Working Capital (Current Assets - Current Liabilities) $ (200.00) $ 543.00 $ 609.00 $ 460.00 $ 346.00

Assets-to-Equity Ratio (Total Assets / Owner's Equity) 62.00 136.75 123.20 109.33 108.56

Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 20.78 16.75 16.40 17.00 18.50
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