Best time frame for performance appraisal


What is the best time for performance appraisal in a company?
Currently most companies are following Calendar year(dec-jan) or Financial year (mar-apr). Is that the best way?
Are companies following any more better review plus appraisal cycles?

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I found this analysis of performance appraisal cycle provided by member in the second reply to be very accurate. Please read here.

Now companies have adopted a mix of traditional and newer methods to measure performance as well.
Some can be checked here.

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