I have chosen a company for my OBU project and selected a comparator within the same industry. However, these two companies have different financial year-ends: the company I have chosen has a financial year-end of June 30, 2023, while the comparator’s financial year-end is December 31, 2023. Will this difference pose a significant issue when I perform ratio analysis for Topic 8? Additionally, my RAP submission is due in November 2024. By that time, the company I have chosen will have released its latest annual report for the financial year ending June 30, 2024. If I use this report, I will not be able to compare it directly with the competitor’s annual report, which ends in December 2023. This discrepancy may affect the comparability of the analysis.