Valuation: Comps & PrecedentsHard

When you spread a calendarization or stub-period adjustment for comps, what problem are you solving?

Model answer

Companies have different fiscal year-ends, so their 'LTM' or 'FY' periods don't line up in time. Calendarization adjusts each comp's financials to a common period (e.g., all to a calendar-year basis)…

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