Pro forma financial statements, by definition, are predictions of a companys financial statements at a future point

Question:

Pro forma by definition, are predictions of a company’s at a future point in time. So why is it important to analyze the historical performance of the company before constructing pro forma Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...