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The calendar year is divided into four quarters, each consisting of three months. The quarters are typically referred to as Q1, Q2, Q3, and Q4. In 2025, the calendar year quarters will begin and end on the following dates:
Many businesses use calendar year quarters for planning and financial reporting purposes. This allows them to track their progress and performance throughout the year and make adjustments as needed.
Financial statements, such as income statements and balance sheets, are often prepared on a quarterly basis. This provides investors and other stakeholders with regular updates on the company’s financial health.
In some countries, businesses are required to file quarterly tax returns. This is typically done in addition to their annual tax return. Quarterly tax payments are due on the following dates:
Some industries experience seasonal trends that impact their performance during different calendar year quarters. For example:
Economists often use calendar year quarters to track economic data and make forecasts. This data can include:
Calendar year quarters provide a useful framework for businesses, governments, and economists to track and analyze economic activity. By understanding the calendar year quarters and their implications, organizations can better plan for the future and make informed decisions.
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