The fiscal years for several well-known companies are as follows:

Company

Fiscal Year Ending

Sears

January 30

JCPenney

January 30

Target Corp.

January 30

Home Depot

January 31

Tiffany & Co.

January 31

Limited Brands, Inc.

January 31

What general characteristic shared by these companies explains why they do not have fiscal years ending December 31?