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Three months of a year, often abbreviated as "Q." Q1 is January, February, and March; Q2 is April, May, and June; and so forth. Publicly traded companies must report on their earnings and other business performance measures every three months. Analysts also use quarters to measure performance internally. For example, one might compare sales in Q1 of 2009 to those in Q1 of 2008 to measure the company's health without having to account for seasonal variance. Often, quarters are abbreviated along with the calendar year; for example, the second quarter of 2006 is expressed as Q2 2006 or Q2/06.


1. One quarter of a point. For bond quotes, a quarter represents one quarter of 1% of par, or $2.50. Thus, a bond quoted at 91 2/4 is being offered for $917.50.
2. A 3-month period that represents 25% of a fiscal year.


The financial world splits up its calendar into four quarters, each three months long.

If January to March is the first quarter, April to June is the second quarter, and so on, though a company's first quarter does not have to begin in January.

The Securities and Exchange Commission (SEC) requires all publicly held US companies to publish a quarterly report, officially known as Form 10-Q, describing their financial results for the quarter. These reports and the predictions that market analysts make about them often have an impact on a company's stock price.

For example, if analysts predict that a certain company will have earnings of 55 cents a share in a quarter, and the results beat those expectations, the price of the company's stock may increase. But if the earnings are less than expected, even by a penny or two, the stock price may drop, at least for a time.

However, this pattern doesn't always hold true, and other forces may influence investor sentiment about the stock.


One-fourth of a year. For 2007, January, February, and March would be written as 1Q07; April,May,and June would be 2Q07,and so on.

References in periodicals archive ?
Houston's voice cascaded over grainy images of Gordon Hamilton's barnstorming try against the Aussies in the quarter-finals.
In the fourth quarter-final Haroon of Bannu defeated Hayat Ullah of Peshawar by 3-0, the score was 21-17, 21-19 and 21-18.
That is going to be the biggest game of my career," said the defender, whose side beat Barcelona 2-1 to reach the quarter-finals.
Three of the four Challenge Cup quarter-finals have now been confirmed and Devils will have a big say in whether Hull or Coventry take the final spot.
Europa League Quarter-final draw: AZ v Valencia, Schalke 04 v Athletic Bilbao, Sporting v FC Metalist Kharkiv, Atletico Madrid v Hannover 96 Semi-final draw: Atletico Madrid/Hannover 96 v AZ/Valencia, Sporting/FC Metalist Kharkiv v Schalke 04/Athletic Bilbao.
Edinburgh managed to score a late try to top Pool Two to establish a home quarter-final against Toulouse and send the Blues on the road.
Bahrain Club rounded off the quarter-final cast, beating Um Al Hassam with a 32-25 come-from-behind victory.
RUGBY LEAGUE: Northern Rail Cup, a quarter-final tie - Sky Sports 4 7.
I strongly believe that if we play to our potential we can win the quarter-finals.
The Tunisian tenniswoman also qualified for the quarter-final in doubles with her opponent at the singles tournament, Puerto Rican Puig after beating Americans Krista Hardebeck (USA) and Grace Ming 7-3, 7-5.
The one quarter-final alloted to India will be held in the western city of Ahmedabad, which will also host two more matches.
The 26-7 victory secured England a quarter-final tie against Samoa, with whom they have been sharing a changing room for two days.