fiscalquarter

A fiscal quarter is a three-month interval within a company’s fiscal year used for financial reporting, budgeting, and performance analysis. Because the fiscal year can start in any month, a fiscal quarter does not necessarily align with the calendar quarters of January through March, April through June, and so on.

Quarters are typically labeled Q1, Q2, Q3, and Q4. The exact dates depend on the chosen start of the fiscal year. For a fiscal year beginning January 1, Q1 runs January to March; for a fiscal year beginning October 1, Q1 runs October to December. The U.S. federal government uses October 1 to September 30 for its fiscal year, with Q1 October–December.

In many jurisdictions, publicly traded companies publish quarterly financial statements that include income statements, balance sheets, and cash flow statements, often accompanied by management discussion and analysis. In the United States, public companies file quarterly reports with the Securities and Exchange Commission (SEC). Reporting requirements vary by country and market, and some jurisdictions do not mandate quarterly disclosures.

Use of fiscal quarters supports budgeting, forecasting, and performance benchmarking. It enables period-to-period comparisons of revenue, earnings, and other metrics, and it informs forecasting and guidance. The choice of fiscal year and quarterly cadence can reflect company seasonality, regulatory requirements, and management preferences.