Cycle time in days between completion of annual consolidated financial statements and the release of earnings
This measure calculates the number of calendar days (including weekends) that elapse between the completion of the annual consolidated business entity financial statements and the release of the earnings per share. Consolidated financial statements are combined financial reports for all of a single legal entity's business units for reporting purposes. This measure is part of a set of Cycle Time measures that help companies analyze the duration of the "perform fixed-asset accounting" process from beginning to end.
Benchmark Data
– Median
– 75th
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Indicator:

Compute this Measure
Units for this measure are days.
Cycle time in days between completion of consolidated financial statements and the release of earnings
Key Terms
Cycle Time
Cycle time is the total time from the beginning of the process to the end. This includes both time spent actually performing the process and time spent waiting to move forward.