Omnicom Group Inc. has released unaudited pro forma condensed combined financial information for the nine months ended September 30, 2025, and for the year ended December 31, 2024. The financial statements have been prepared in relation to the company's agreement and plan of merger with the Interpublic Group of Companies, Inc. (IPG), with IPG surviving the merger as a wholly owned subsidiary of Omnicom.
The unaudited pro forma condensed combined financial statements reflect transaction accounting adjustments related to the merger. The statements show the unaudited pro forma condensed combined balance sheet as of September 30, 2025, as if the merger had been completed on that date. They also present the unaudited pro forma condensed combined statements of income for the year ended December 31, 2024, and for the nine months ended September 30, 2025, as if the merger had been completed on January 1, 2024.
Omnicom has been treated as the acquirer for accounting purposes, and the total purchase price will be allocated to the acquired tangible and intangible assets and assumed liabilities based on their respective fair values. The fair values of the acquired assets and assumed liabilities of IPG have been measured based on various preliminary estimates.
The unaudited pro forma condensed combined financial statements are presented for illustrative purposes only and do not purport to represent the combined company’s consolidated results of operations or consolidated financial position that would actually have occurred had the merger been consummated on the dates assumed or to project the combined company’s consolidated results of operations or consolidated financial position for any future date or period.
The financial statements have been prepared based on the historical financial statements of Omnicom and IPG and reflect adjustments to Omnicom’s historical consolidated financial information representing management’s estimates based on information available as of November 26, 2025. These unaudited pro forma condensed combined financial statements are subject to change as additional information becomes available and analyses are performed. The market has reacted to these announcements by moving the company's shares -1.62% to a price of $71.67. Check out the company's full 8-K submission here.
