Quarterly

Quarterly is a term that refers to something occurring or produced four times a year, or once every three months. It is commonly used in finance, publishing, and various other fields.

Overview

A quarter is a three-month period on a company's financial calendar that acts as a basis for periodic financial reports and the paying of dividends. In business and economics, the four quarters of the year are typically denoted as Q1, Q2, Q3, and Q4.

In Finance

In finance, quarterly refers to the financial statements that publicly traded companies are required to disclose to the public. These statements, which include the balance sheet, income statement, and cash flow statement, provide a comprehensive overview of a company's operational performance and financial position.

In Publishing

In the field of publishing, a quarterly is a periodical publication that is produced four times a year. These can range from academic journals, such as the American Economic Review, to popular magazines like Vanity Fair.

In Other Fields

The term quarterly is also used in other fields such as education, where it may refer to the academic term in institutions that use a four-term calendar, and in government, where it may refer to quarterly tax payments or reporting periods.

See Also

• Fiscal year
• Financial statement
• Periodical literature