A quarter is a three-month period on a business's financial calendar that serves as the foundation for regular financial reporting and dividend payments. A quarter, which stands for one-fourth of a year, is commonly referred to as Q1 for the first quarter, Q2 for the second quarter, Q3 for the third quarter and Q4 for the fourth and last quarter of the year. A quarter is frequently represented by the year in which it belongs, such as Q1 2022 or Q122, which stands for the first quarter of the year 2022.
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