Dear Amir, Your SAS output is the correct answer too. I do accept any financial year without all quarters' forecast available. If any financial year with only 3 forecasts with 2 "meet", then the percent_meet = 2/3 = 0.67 or 67.7%. Therefore, it is not necessary that all firms with all 4 qtr forecasts. Thank you for your sincere helps. Regards, Pakms
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