EV/EBITDA LTM and NTM
When we have an LTM EV/EBITDA for instance for a company filing in 31 September 2023 - are we referring to
1. an EV that is from today's date and an EBITDA that is LTM so from 1 October 2022- 31 September 2023
OR
2. an EV that is from 31 September 2023 and an EBITDA that is LTM so from 1 October 2022- 31 September 2023
Essentially should the EV for EV/LTM and EV/NTM EBITDA multiple be from the date of filing the accounts?
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