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Kasz216 said:

Some things report daily, some are weekly some are even just montly.  So they may get shipping results at the end of each week, and something like financial results on a daily basis and utility bills at the end of a month.  In such a case you would end your month on the 31st.

If they made a PS4 on December 31, that would have to go into the financial report somewhere because it is a company asset.

Again, like already mentioned in another thread, the 4.2mio sell-through number announced by Sony is not the number of PS4s made by the end of 2013. Unless they had a magic way to teleport PS4s from the manufacturing plants into the homes of end-users (or they halted production in mid-December, equally unlikely). So there are only two ways to solve the problem:

1. Sony lied and 4.2mio actually IS the number of manufactured units.

2. Sony made about 4.6mio PS4s (and, consequently, 3.2mio PS3s given the 7.8mio number) by end of 2013.