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Related to Second Quarter: fiscal year


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 ?
Multifamily housing starts equaled 301,000 (SAAR) units in the second quarter of 2005, down 8.
Net revenues for the second quarter of 2007 totaled $120.
Westchester county certainly saw its share of these troubles, but as the second quarter of 2004 demonstrated, it seems to have found ways to avoid slipping back in--even when faced with Altria's decision to relocate or a 131,180 s/f downsizing by Transamerica at 100 Manhattanville Road in Purchase.
Operating expenses for the second quarter were $11.
Commenting on the second quarter, Mark Schaftlein, Epicus' CEO said, "Our second quarter presented a number of operating challenges, yet we closed on a favorable note.
Intense second quarter sales activity reflected the city's appeal to a growing number of buyers.
Allstate said strong performances by both the property-liability and life businesses produced excellent results in the second quarter, despite catastrophe losses that were higher than a year ago.
Sales in the United States increased 2% during the second quarter, while international sales increased 7% on a constant currency basis.
Nine transactions, each over 20,000 square feet, accounted for over 48 percent of the total leasing for the second quarter.
The results for the second quarter produced an annualized return on average assets of .
OTCBB:MFBP), a bank holding company whose wholly-owned subsidiary is Mechanics and Farmers Bank (M&F Bank), reported net income in the second quarter of 2006 of $375,000 or $0.
A total of 99 transactions were completed during the second quarter of '95, with the "Western Westchester" market segment attracting the most activity: 198, 726 square feet in 38 separate transactions.