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Why is filing fiscal year different from the period of a comparative fact?
Read the reported period separately from the fiscal-year label attached to the filing that supplied it.
The filing and the fact have different dates
A later annual filing can contain a comparison with an earlier reporting period. The filing fiscal-year field describes that filing context; it is not a safe replacement for the fact’s own start and end dates. Keep both sets of fields when saving a comparison.
For a balance-sheet amount, begin with the exact as-of date. For a duration amount, retain both boundaries. A heading such as “FY2025” can otherwise make a comparative amount ending in 2024 appear to be the company’s 2025 amount.
Check the source row before naming the year
The Apple example below is an assets fact as of 28 September 2024 supplied in a filing labelled fiscal 2025. The mismatch is visible in the source and should remain visible; it is not resolved by moving the fact to another year.
Use the linked filing to establish the company’s actual period description. This historical reference retains reporting metadata and does not infer a universal fiscal-year label from the calendar year alone.
Reported source example
Apple Inc. · CIK 320193 · Total assets
| Reported value | Unit | Period type | Start | End | Concept | Filed | Filing FY / FP | Frame | Source filing |
|---|---|---|---|---|---|---|---|---|---|
| 364980000000 | USD | instant | Not a duration | 2024-09-28 | us-gaap:Assets | 2025-10-31 | 2025 / FY | CY2024Q3I | 10-K · 0000320193-25-000079 |