LQA - Last Quarter Annualised. 

A company’s quarterly accounts provide details about its operations over a three month period. 

In some instances, such as in the absence of previous accounts or if a material change in operating conditions occurred in the last quarter, investors may wish to project how a company would have performed over the previous year based on the most recent set of accounts. 

To annualise quarterly figures simply multiply by four: 

LQA = Most Recent Quarter * 4 

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