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A division of a businesses financial into three-month time period. Standard business breakdown is:
Q1: January, February, March
Q2: April, May, June
Q3: July, August, September
Q4: October, November, December
Note: Not all companies follow the standard breakdown. Here are some notable differences:
Apple Inc’s Q1 is October, November, and December
Microsoft’s Q1 is July, August, and September

Some business leaders, such as Warren Buffett, are beginning to question the idea of businesses focusing on three month breakdowns.

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