The "Second Quarter" refers to the second three-month period of a calendar year, specifically from April 1 to June 30. It is commonly used in business and finance to analyze performance, track progress, and make forecasts. Companies often report their earnings and financial results during this time, providing insights into their operations and market conditions. In the context of sports, the term "second quarter" can also describe the second segment of a game, typically lasting 12 or 15 minutes, depending on the sport. This period is crucial for teams to adjust strategies and improve their performance, impacting the overall outcome of the game.