Comps Model Nuances--Start in 2nd Quarter?

NOOB here

If you are doing a comps model for a company and it is, say the 2nd or 3rd quarter, do you wrap in the preceding quarters into the comps analysis? I am parroting off a Wall Street prep lecture that says use "some quarters" after the annual filing date. However, their example is perfectly timed so that they only have 1 quarter after the annual filing date. Would I use 2 or even 3 quarters if I'm evaluating a company in August?

ee-oo-aah-aah!
"Thank you" in Orangutan

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Aug 27, 2019
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