sequential comparison - Investment & Finance Definition
A comparison of financial results from a period, usually a quarter, with the results from the period immediately before it. For instance, third quarter results would be compared to second quarter results in a sequential comparison. Sequential comparisons contrast with the more typically used quarter- over-quarter comparisons, where the third quarter 2003 results would be compared with the third quarter 2002. Sequential comparisons often are made with companies that are growing rapidly or in times when business conditions are deteriorating rapidly.