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Quarter (Q1, Q2, Q3, Q4)

What is 'Quarter - Q1, Q2, Q3, Q4'

A three-month period on a financial calendar that acts as a basis for the reporting of earnings and the paying of dividends. A quarter refers to one-fourth of a year and is typically expressed as "Q." The four quarters that make up the year are: January, February and March (Q1); April, May and June (Q2); July, August and September (Q3); and October, November and December (Q4). A quarter is often shown with its relevant year, as in Q1 2015 or Q1/15, which represents the first quarter of the year 2015.

Explaining 'Quarter - Q1, Q2, Q3, Q4'

All public companies in the United States must file quarterly reports (known as 10-Qs) with the U.S. Securities and Exchange Commission (SEC) at the end of each quarter. Each 10-Q contains the public company's unaudited financial statements and company operations information for the previous three months (quarter). 10-Qs are required for the first three quarters of the year. Each publicly traded company must also file an annual report, known as a 10-K, which accounts for the first three quarters with 10-Q reports, as well as the fourth quarter, and will often contain much more detailed information about the company than 10-Qs do.


Further Reading


Do first and third quarter unaudited financial reports matter? The Portuguese case
www.tandfonline.com [PDF]
… Our results are in line with literature showing that financial reports quarterly announcements generate … In both quarters, we cannot reject the null hypothesis that the difference in averages (ie … first and third quarter reports compare to (audited) second and fourth quarter reports …

R&D cuts and subsequent reversals: Meeting or beating quarterly analyst forecastsR&D cuts and subsequent reversals: Meeting or beating quarterly analyst forecasts
www.tandfonline.com [PDF]
… Our results are in line with literature showing that financial reports quarterly announcements generate … In both quarters, we cannot reject the null hypothesis that the difference in averages (ie … first and third quarter reports compare to (audited) second and fourth quarter reports …

A case study of expert judgment: Economists' probabilities versus base‐rate model forecastsA case study of expert judgment: Economists' probabilities versus base‐rate model forecasts
onlinelibrary.wiley.com [PDF]
… Our results are in line with literature showing that financial reports quarterly announcements generate … In both quarters, we cannot reject the null hypothesis that the difference in averages (ie … first and third quarter reports compare to (audited) second and fourth quarter reports …

Impact of financial ratios and technical analysis on stock price prediction using random forestsImpact of financial ratios and technical analysis on stock price prediction using random forests
ieeexplore.ieee.org [PDF]
… Our results are in line with literature showing that financial reports quarterly announcements generate … In both quarters, we cannot reject the null hypothesis that the difference in averages (ie … first and third quarter reports compare to (audited) second and fourth quarter reports …

Mexico: current quarter forecastsMexico: current quarter forecasts
books.google.com [PDF]
… Our results are in line with literature showing that financial reports quarterly announcements generate … In both quarters, we cannot reject the null hypothesis that the difference in averages (ie … first and third quarter reports compare to (audited) second and fourth quarter reports …

The impact of economic crisis on the fiscal revenuesThe impact of economic crisis on the fiscal revenues
mpra.ub.uni-muenchen.de [PDF]
… Our results are in line with literature showing that financial reports quarterly announcements generate … In both quarters, we cannot reject the null hypothesis that the difference in averages (ie … first and third quarter reports compare to (audited) second and fourth quarter reports …


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