Fiscal Year-End
The completion of a one-year, or 12-month, accounting period.
Investopedia Commentary
The reason that a company's fiscal year often differs from the calendar year and does not close on Dec 31, is due to the nature of company's needs. For example, retailers tend to close their books at the end of January due to the large amount of December sales. If the fiscal year-end is too close to a heavy selling season, the company will have extreme time constraints in producing its annual financial statements, having to count inventories, etc.
Related Links
Introduction to Fundamental Analysis
See also: 10-K, Accounting Period, Annual Report, Fiscal Year - FY, Forward Price To Earnings - Forward P/E