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Glossary · Reading the business

Fiscal years

In short

A 12-month accounting period a business uses for financial reporting and tax purposes. It doesn't always align with the calendar year.

What it means in a deal

Always ask for financial statements and tax returns based on the business's fiscal year. This ensures consistency when analyzing trends and comparing performance. Be aware of any changes in fiscal year, as this can complicate financial analysis.

Common questions about Fiscal years

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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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