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Hi
For topic 4 and 5, it states that analyse and evaluate a company which has performed exceptionally poor/well over a 3 year period. Does this 3 year period if submitting for Nov 2023 is last 3 years (2020,2021 and 2022 )You start by looking at the last 3 years of the published accounts and count backwards bearing in mind the 90 day rule. This rule is that the latest published accounts includes any up to 1 August that year for November submissions and 1 February for May submissions. Publishing date is usually the day after they were signed off by the auditors.
You are correct :in most instances it will be 2020, 2021 and 2022, however a listed company with a 31 March year end would be 2021, 2022 and 2023
So, in my report I need to include quarter ended reports as well?
And when calculating ratios do I calculate for annual reports only so till January 2023?
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