{"id":34140,"date":"2023-12-08T03:49:44","date_gmt":"2023-12-08T03:49:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/12-thang-gan-nhat-last-twelve-months-ltm-trong-phan-tich-tai-chinh-la-gi-dac-diem.html"},"modified":"2023-12-23T20:55:46","modified_gmt":"2023-12-23T13:55:46","slug":"12-thang-gan-nhat-last-twelve-months-ltm-trong-phan-tich-tai-chinh-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/12-thang-gan-nhat-last-twelve-months-ltm-trong-phan-tich-tai-chinh-la-gi-dac-diem.html","title":{"rendered":"12 th\u00e1ng g\u1ea7n nh\u1ea5t (Last Twelve Months – LTM) trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Acronyms and Slang.<\/p>\n<\/div>\n<\/div>\n

12 th\u00e1ng g\u1ea7n nh\u1ea5t<\/font><\/b><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

12 th\u00e1ng g\u1ea7n nh\u1ea5t<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Last Twelve Months<\/b>, vi\u1ebft t\u1eaft l\u00e0 LTM.<\/b><\/p>\n

12 th\u00e1ng g\u1ea7n nh\u1ea5t (LTM)<\/b> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn khung th\u1eddi gian 12 th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3. N\u00f3 c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 theo d\u00f5i 12 th\u00e1ng (Trailing Twelve Months). LTM th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m khung th\u1eddi gian tham chi\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty, v\u00ed d\u1ee5 nh\u01b0 doanh thu ho\u1eb7c\u00a0h\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0(D\/E).\u00a0<\/p>\n

M\u1eb7c d\u00f9 kho\u1ea3ng th\u1eddi gian 12 th\u00e1ng l\u00e0 kho\u1ea3ng th\u1eddi gian t\u01b0\u01a1ng \u0111\u1ed1i ng\u1eafn \u0111\u1ec3 ki\u1ec3m tra hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty, nh\u01b0ng n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i h\u1eefu \u00edch v\u00ec n\u00f3 cho th\u1ea5y hi\u1ec7u su\u1ea5t g\u1ea7n \u0111\u00e2y nh\u1ea5t c\u1ee7a c\u00f4ng ty, v\u00e0 l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef “12 th\u00e1ng g\u1ea7n nh\u1ea5t” ho\u1eb7c “theo d\u00f5i 12 th\u00e1ng” th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a c\u00f4ng ty ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a 12 th\u00e1ng g\u1ea7n nh\u1ea5t<\/font><\/b><\/h3>\n

M\u1eb7c d\u00f9 \u1edf m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh, d\u1eef li\u1ec7u trong 12 th\u00e1ng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7u t\u01b0, nh\u01b0ng \u0111\u00f3 l\u00e0 m\u1ed9t kho\u1ea3ng th\u1eddi gian \u0111\u1ee7 d\u00e0i \u0111\u1ec3 c\u00f3 th\u1ec3 bao g\u1ed3m h\u1ebft c\u00e1c y\u1ebfu t\u1ed1 m\u00f9a v\u1ee5 h\u00e0ng n\u0103m, bi\u1ebfn \u0111\u1ed9ng gi\u00e1 ng\u1eafn h\u1ea1n c\u00f3 th\u1ec3 v\u00e0 m\u1ed9t s\u1ed1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng. S\u1ed1 li\u1ec7u 12 th\u00e1ng g\u1ea7n nh\u1ea5t cung c\u1ea5p s\u1ed1 li\u1ec7u c\u1eadp nh\u1eadt t\u1eeb s\u1ed1 li\u1ec7u h\u00e0ng n\u0103m v\u00e0 h\u00e0ng qu\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o b\u1edfi ban qu\u1ea3n l\u00ed c\u00f4ng ty.<\/p>\n

Khi xem x\u00e9t c\u00e1c s\u1ed1 li\u1ec7u trong 12 th\u00e1ng g\u1ea7n nh\u1ea5t, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng n\u00ean cho r\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00f3 nh\u1ea5t thi\u1ebft ph\u1ea3i tr\u00f9ng v\u1edbi n\u0103m t\u00e0i ch\u00ednh g\u1ea7n \u0111\u00e2y nh\u1ea5t c\u1ee7a c\u00f4ng ty. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o cu\u1ed1i\u00a0n\u0103m t\u00e0i ch\u00ednh\u00a0c\u1ee7a c\u00f4ng ty, s\u1ed1 li\u1ec7u 12 th\u00e1ng g\u1ea7n nh\u1ea5t \u0111\u1ec1 c\u1eadp \u0111\u1ebfn kho\u1ea3ng th\u1eddi gian 12 th\u00e1ng k\u1ebft th\u00fac v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp, v\u00ed d\u1ee5 nh\u01b0 30\/6 ho\u1eb7c 31\/12. V\u00ed d\u1ee5: trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ng\u00e0y 3\/3\/2015, s\u1ed1 li\u1ec7u 12 th\u00e1ng g\u1ea7n nh\u1ea5t bao g\u1ed3m kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 1\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2015. <\/p>\n

Ngo\u00e0i vi\u1ec7c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xu h\u01b0\u1edbng g\u1ea7n \u0111\u00e2y c\u1ee7a hi\u1ec7u su\u1ea5t c\u1ee7a m\u1ed9t c\u00f4ng ty nh\u1ea5t \u0111\u1ecbnh, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh 12 th\u00e1ng g\u1ea7n nh\u1ea5t c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh hi\u1ec7u su\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i c\u1ee7a c\u00e1c c\u00f4ng ty t\u01b0\u01a1ng t\u1ef1 trong m\u1ed9t ng\u00e0nh ho\u1eb7c l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3. C\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 b\u1eb1ng c\u00e1ch xem x\u00e9t c\u00e1c s\u1ed1 li\u1ec7u 12 th\u00e1ng g\u1ea7n nh\u1ea5t bao g\u1ed3m\u00a0ch\u1ec9 s\u1ed1 thu nh\u1eadp tr\u00ean gi\u00e1\u00a0(P\/E) c\u1ee7a c\u00f4ng ty v\u00e0\u00a0thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu\u00a0(EPS).<\/p>\n

M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u 12 th\u00e1ng g\u1ea7n nh\u1ea5t l\u00e0 khi m\u1ed9t c\u00f4ng ty \u0111ang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 mua l\u1ea1i. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a m\u1ed9t c\u00f4ng ty, s\u1ed1 li\u1ec7u t\u1ecfng 12 th\u00e1ng g\u1ea7n nh\u1ea5t th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean h\u01a1n s\u1ed1 li\u1ec7u n\u0103m t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t.<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n 12 th\u00e1ng g\u1ea7n nh\u1ea5t (ti\u1ebfng Anh: Last Twelve Months – LTM) th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m khung th\u1eddi gian tham chi\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34140"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34140"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34140\/revisions"}],"predecessor-version":[{"id":67867,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34140\/revisions\/67867"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}