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Definition

The end of a company's financial year. Most companies have a year-end at the end of December or June or one which coincides with the tax year end in February, but there are company financial year-ends throughout the year. It is very important to consider financial year-ends when you are comparing two companies in the same sector - because one may have just produced their results while the other is just about to. This is especially true if the companies are in a sector which is heavily influenced by the business cycle.

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