dear anna and trephena, i took a company which year end 31 December 2013,but the competitor year end is 31 June. and for my competitor company i also have the quarterly financial statement for 2013. the main thing is i can not access to the 2010 and 2011 annual report. i only have 2012-2013 annual report but in 2012-2013 annual report they have all the financial information that i need for the previous 2 years. is this acceptable to do financial analysis with this information? thanks