October is early enough to see owner pay, a slow quarter, and equipment you might still buy. We read those choices from the closed months, not from a guess.
Quarterly estimates belong on the same calendar as the close, so April is not the first time the balance appears. October is the month we would rather show you a thin quarter, before a late return is the first time you see it.
A July week on a plant floor and a July week in a kitchen are still two wages. Crews plan the day around the heat, and the hours still have to land in the month they were earned. We read that week on the close, and we do not let a hot Friday push the timesheet into the next month.