Yes you are correct about the days and it is for that quarter. However, when something is acquired in the middle of a quarter they usually can get a grace period for that quarter as it would only be part of the quarter. But they are expected to report fully on their first full quarter acquired. I've seen this with a handful of acquisitions I've been invested in. But doc may include them if he feels necessary, but there is nothing wrong if they are not included. Now if it was acquired on or before September 30th it will be on Q4 financials. But since it could be acquired in Oct. I won't worry if it is not listed. The listed Sept 30th date is not a gaurentee but just a timeline. It could have happened later.