{"iri":"http://fasb.org/us-gaap/2026#BasicEarningsPerShareProForma","label":"Basic Earnings Per Share, Pro Forma","definition":"Pro forma basic earnings per share or earnings per unit, which is commonly presented in initial public offerings based on the terms of the offering.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BasicEarningsPerShareProForma"}