Meaning of “natural business year” in the English Dictionary

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"natural business year" in Business English

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natural business yearnoun [ C ]


a period of twelve months for which a company prepares its accounts based on its typical levels of activity, starting and ending when activity is low:

Natural business years in the retail business end when inventories and sales are at a low level, for example, after the Christmas rush.

(Definition of “natural business year” from the Cambridge Business English Dictionary © Cambridge University Press)