Previous released 10-Ks and 10-Qs tell us when the company's fiscal years and quarters end. In this case, since Seaway Capital, Inc., acquired GSCR on June 30, 2007, SWVC's 1st fisical quarter started on July 1, 2007. Therefore, the next 10-Q will show SWVC's performance from July 1, 2007 - September 30, 2007.
This may be of help as well:
Such fiscal years are typically numbered using a calendar year and quarter thereof. A fiscal quarter is 3 months (1/4 of a year). For example, the United States government fiscal year for 2008 ("FY08", sometimes written "FY07–08") is as follows:
1st Quarter: October 1, 2007 – December 31, 2007 2nd Quarter: January 1, 2008 – March 31, 2008 3rd Quarter: April 1, 2008 – June 30, 2008 4th Quarter: July 1, 2008 – September 30, 2008
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