LTM: Difference between revisions
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Last Twelve Months. | Last Twelve Months. | ||
A time period used in evaluating performance over time. | |||
For example, LTM unit sales | For example, LTM unit sales, sales revenue, profit measure or profitability ratio. | ||
Many bodies report annual figures only | |||
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. | ||
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==See also== | ==See also== | ||
*[[Association of Corporate Treasurers]] | *[[Association of Corporate Treasurers]] | ||
*[[Cost per unit]] | |||
*[[False accounting]] | |||
*[[Moving average]] | *[[Moving average]] | ||
*[[NTM]] | |||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
Latest revision as of 12:30, 14 June 2023
Last Twelve Months.
A time period used in evaluating performance over time.
For example, LTM unit sales, sales revenue, profit measure or profitability ratio.
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.
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).
