what is the fiscal calendar 
a fiscal calendar is an arbitrary range of dates that defines a company s annual reporting cycle instead of simply using a standard calendar year that runs from january to december a company can decide to use a different calendar cycle for reporting that better aligns with its operations cyclicality or seasonality for example a company may elect to have a fiscal year ending in june although the calendar year runs from january to december the company s year end income statement will run from july 1 to june 30 