LTM - Revision history

imported>Doug Williamson: Add link.

2023-06-14T12:30:19Z

Add link.

← Older revision		Revision as of 12:30, 14 June 2023
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	*[[False accounting]]		*[[False accounting]]
	*[[Moving average]]		*[[Moving average]]
			*[[NTM]]

	[[Category:The_business_context]]		[[Category:The_business_context]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

imported>Doug Williamson: Add link.

2022-03-03T08:33:13Z

Add link.

← Older revision		Revision as of 08:33, 3 March 2022
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	*[[Association of Corporate Treasurers]]		*[[Association of Corporate Treasurers]]
	*[[Cost per unit]]		*[[Cost per unit]]
			*[[False accounting]]
	*[[Moving average]]		*[[Moving average]]

	[[Category:The_business_context]]		[[Category:The_business_context]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

imported>Doug Williamson: Add abbreviation. Source: ACT blog https://www.treasurers.org/festival-treasury-transformation-roundup-day-2

2020-07-31T20:32:19Z

Add abbreviation. Source: ACT blog https://www.treasurers.org/festival-treasury-transformation-roundup-day-2

← Older revision		Revision as of 20:32, 31 July 2020
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	==See also==		==See also==
	*[[Association of Corporate Treasurers]]		*[[Association of Corporate Treasurers]]
			*[[Cost per unit]]
	*[[Moving average]]		*[[Moving average]]

	[[Category:The_business_context]]		[[Category:The_business_context]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

imported>Doug Williamson: Reduce excess wording.

2019-09-18T15:37:54Z

Reduce excess wording.

← Older revision		Revision as of 15:37, 18 September 2019
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	Last Twelve Months.		Last Twelve Months.

	A time period used in evaluating performance over time with respect to some variable relating to a defined unit - institution, government, country, customs union, company, body, brand, product, club, tax collector, outlet, salesman, etc.

			A time period used in evaluating performance over time.

	For example, LTM unit sales or sales revenue or profit measure or profitability ratio, or LTM income tax collected or spending by a government or tax office, LTM seizures of contraband by customs authorities or the LTM average number of seizures per customs officer, or LTM new members of the Association of Corporate Treasurers.		For example, LTM unit sales, sales revenue, profit measure or profitability ratio.

	Many bodies report annual figures only ~~annually~~. ~~LTM performance measures, however~~, ~~can be calculated~~ each time ~~the~~ relevant figures are available~~. For~~ investors ~~in a firm~~, it will be when the firm reports - often quarterly or half-yearly. ~~For insiders in a firm~~, commonly monthly accounts are produced, but some matters - unit sales, injury-causing accidents, for example - will be reported on more frequently.
			Many smaller bodies report annual figures, only once per year.

			Often for larger organisations, each time relevant figures are available for investors, it will be when the firm reports - often quarterly or half-yearly.

			Within an organisation, commonly monthly accounts are produced, but some matters - unit sales, injury-causing accidents, for example - will be reported on more frequently.

	As well as use in performance evaluation, LTM figures can also be useful in detecting irregularities such as fraud, false accounting, etc.		As well as use in performance evaluation, LTM figures can also be useful in detecting irregularities such as fraud, false accounting, etc.

imported>Doug Williamson: Create page. Source: TTM page.

2019-09-14T09:58:25Z

Create page. Source: TTM page.

New page

Last Twelve Months.

A time period used in evaluating performance over time with respect to some variable relating to a defined unit - institution, government, country, customs union, company, body, brand, product, club, tax collector, outlet, salesman, etc.

For example, LTM unit sales or sales revenue or profit measure or profitability ratio, or LTM income tax collected or spending by a government or tax office, LTM seizures of contraband by customs authorities or the LTM average number of seizures per customs officer, or LTM new members of the Association of Corporate Treasurers.

Many bodies report annual figures only annually. LTM performance measures, however, can be calculated each time the relevant figures are available. For investors in a firm, it will be when the firm reports - often quarterly or half-yearly. For insiders in a firm, commonly monthly accounts are produced, but some matters - unit sales, injury-causing accidents, for example - will be reported on more frequently.

As well as use in performance evaluation, LTM figures can also be useful in detecting irregularities such as fraud, false accounting, etc.

LTM figures are sometimes referred to as "moving annual" or "rolling annual" figures and may, for example, be expressed as "moving annual total" (abbreviated to MAT).

Also known as ''Trailing'' Twelve Months (TTM).

==See also==
*[[Association of Corporate Treasurers]]
*[[Moving average]]

[[Category:The_business_context]]
[[Category:Corporate_finance]]