Using the calendarization method, if New Partial Revenue is 400 with 90 EBITDA, Old Partial Revenue is 150 with 30 EBITDA, Full-Year Revenue is 1200 and EBITDA is 240, what is the TTM Revenue and EBITDA as of the end of the new partial period?

Using the calendarization method, if New Partial Revenue is 400 with 90 EBITDA, Old Partial Revenue is 150 with 30 EBITDA, Full-Year Revenue is 1200 and EBITDA is 240, what is the TTM Revenue and EBITDA as of the end of the new partial period?

• A. Revenue 1450; EBITDA 300
• B. Revenue 1200; EBITDA 240
• C. Revenue 1600; EBITDA 360
• D. Revenue 1250; EBITDA 270

Answer: (A)

Calendarization uses the full-year totals and adjusts them by the change from the older partial period to the newer partial period. The idea is to reflect the more recent performance in the trailing 12 months by replacing the old partial with the new partial. Compute the adjustments: - Revenue: 1200 + (400 − 150) = 1450 - EBITDA: 240 + (90 − 30) = 300 So the TTM Revenue is 1450 and the TTM EBITDA is 300.

Calendarization uses the full-year totals and adjusts them by the change from the older partial period to the newer partial period. The idea is to reflect the more recent performance in the trailing 12 months by replacing the old partial with the new partial.

Compute the adjustments:

• Revenue: 1200 + (400 − 150) = 1450

• EBITDA: 240 + (90 − 30) = 300

So the TTM Revenue is 1450 and the TTM EBITDA is 300.