Starting in the last quarter, is very challenging and has the potential to become a good strategy if we are focused and willing to exploit the chances available.
Actually, it isn't challenging that much if someone know what he/she is doing. A good strategy is always helpful but the main focus should be on the nature of the business. If someone opens a Salon, or a Hotel even at the last quarter of the year that business will still be profitable if it gets advertised properly, however if someone launches a business that's not good one for the final quarter then that businesses might not be much successful.