For example, a holiday decor shop may generate most of its revenue during the holiday months of Q4. In the United States, these reports are called Q reports and are filed with the Securities and Exchange Commission.
Not only are these reports used for tax purposes, but they are also used by investors, shareholders, and outside parties to analyze the companies performance throughout each period. Self-employed individuals who pay quarterly estimated tax payments and will likely follow the standard calendar quarter dates.
Estimated tax payments are due at the beginning of each quarter for the previous quarter as follows:. Reputable Publishers are also sourced and cited where appropriate.
Learn more about the standards we follow in producing Accurate, Unbiased and Researched Content in our editorial policy. September 24, When Does the Quarter End? Companies and investors alike use fiscal quarters to keep track of their financial results and business developments over time.
These quarters are often referred to as Q1, Q2, Q3, and Q4. Quarters do not always line up with the calendar year. For instance, if a company chooses to have its fiscal year starting in February rather than January, then its first quarter would consist of February, March, and April. Companies sometimes choose to do this if they want their fiscal year to end in their own peak season. Alternatively, since finishing the year often involves a lot of additional accounting work, some companies choose to end their fiscal year on a relatively calm month.
The main advantage of quarterly reporting is that it allows investors more information on which to base their investment decisions. Rather than waiting until a company files its annual report, investors can read their quarterly filings to get a sense of how the business is progressing throughout the year. This added transparency also benefits journalists and regulators. Some have argued, however, that quarterly reporting makes companies and investors more oriented toward short-term results.
Federal government of the United States. Internal Revenue Service. Business Essentials. Financial Statements. Dividend Stocks. Company Profiles. Life Insurance. Actively scan device characteristics for identification.
Use precise geolocation data. Select personalised content. Create a personalised content profile. Measure ad performance. Select basic ads. Create a personalised ads profile. Select personalised ads. Apply market research to generate audience insights.
Measure content performance. Develop and improve products. List of Partners vendors. Your Money. Personal Finance. Your Practice. Popular Courses. Key Takeaways A quarter is a three-month period on a company's financial calendar that acts as a basis for periodic financial reports and the paying of dividends.
A quarter refers to one-fourth of a year and is typically expressed as Q1 for the first quarter, etc. Quarterly reports known as Q filings with the SEC and earnings are crucial pieces of information for investors and analysts. Fiscal quarters for a company will coincide with their fiscal year FY. What is a fiscal quarter? Are quarters always lined up to the calendar year? What are the pros and cons of quarterly reporting? Article Sources. Investopedia requires writers to use primary sources to support their work.
These include white papers, government data, original reporting, and interviews with industry experts. We also reference original research from other reputable publishers where appropriate. You can learn more about the standards we follow in producing accurate, unbiased content in our editorial policy.
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