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Glossary · Reading the business

Fiscal Year(FY)

In short

This is a 12-month accounting period for a business, which doesn't always align with the calendar year. It's how a company structures its financial reporting.

What it means in a deal

When you're reviewing a target business's financials, always note its fiscal year (FY) end date. All financial statements, like P&Ls and Balance Sheets, will be based on this period. Make sure you're comparing apples to apples when looking at historical performance.

Common questions about Fiscal Year

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

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