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Why can a calendar frame differ from a company's reporting period?
Read exact company reporting dates before interpreting a calendar frame label.
A calendar frame is not the company’s whole calendar
A calendar frame groups facts around a calendar period. A company can start and end its reporting year on different dates, including a weekday-based schedule. Keep the exact dates rather than replacing them with January 1 and December 31.
A fact’s frame label also does not override the filing fiscal-year field or explain how the company names its fiscal year. These metadata can coexist because they describe different aspects of the source. Read the statement’s actual period description where naming matters.
Inspect the example’s boundaries
The Apple revenue example carries frame CY2025 but reports 29 September 2024 through 27 September 2025. Describing it as revenue from 1 January through 31 December 2025 would change its meaning.
For a comparison with another company, inspect both date intervals and definitions. A common frame can help locate candidates, but it does not establish that their periods or accounting measures are perfectly comparable.
Reported source example
Apple Inc. · CIK 320193 · Revenue
| Reported value | Unit | Period type | Start | End | Concept | Filed | Filing FY / FP | Frame | Source filing |
|---|---|---|---|---|---|---|---|---|---|
| 416161000000 | USD | duration | 2024-09-29 | 2025-09-27 | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | 2025-10-31 | 2025 / FY | CY2025 | 10-K · 0000320193-25-000079 |