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Assume that Kindred Healthcare and Sun Healthcare Group, two operators of nursing homes, have fiscal years that end at different times - say, one in June and one in December.

Would this fact cause any problems when comparing ratios between the two companies?

Assume that two companies that operate walk-in clinics both had the same December year end, but one was based in Aspen, Colorado, a winter resort, while the other operated in Cape Cod, Massachusetts, a summer resort. Would this lead to problems in a comparative analysis?

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