Question: In pro forma analyild, what determines whether or not an account on the balance sheet or income stabement is reievant to a propect? Only income

In pro forma analyild, what determines whether or not an account on the balance sheet or income stabement is reievant to a propect?
Only income and wariable expense accounts are relevant.
Income statement accounts ase all relevant but balance theet accounts are not.
Ir the propect causes an mccount value to change, then it is relevant.
If the account was liated on the latest financial statement, then is is relevant.
In pro forma analyild, what determines whether or

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