Our stock reports are based on the reported financial position as at the year-end or the interim statements. In the periods between filings, companies may raise finance or complete deals which impact their fundamental data. However, until it is part of an official accounting statement that has been signed off both by the company and its auditors (i.e. a quarterly, interim or annual statement), we cannot adjust our figures accordingly without impacting the objectivity of the reports.
As an example, in the case of Petroceltic, the year-end 2012 stated cash balance on the Stock Report is $9.08 million which mirrors the position stated here. However, as stated in the results, there was a substantial amount of cash received after the balance sheet year end-date, ie. effectively a post-balance sheet date adjustment.
We/Reuters don't do a pro forma adjustment for that change. It would only be reflected in our analysis following the next interim statement.
While we do everything in our power to create accurate Stock Reports, there are elements of research that must be done individually... it is these company specific details that are very difficult to capture algorithmically and that are best served by individual research.