Labeling of financial periods
The labeling of financial periods depends on the fiscal year end date (FYE):
If the company's fiscal year ends between January 1 and June 30, then the period label corresponds to the year of the period start date.
Example
If FYE= March 31
Then FY 2021 starts April 1, 2020 and ends March 31, 2022.
If the company's fiscal year ends between July 1 and December 31, then the period label corresponds to the year of the period end date.
Example
If FYE= September 30
Then FY 2021 starts on October 1, 2019 and ends September 30, 2020.