When is the best time of year to seek sponsorships based on budget cycles?

Timing matters significantly based on company fiscal years: 1) Japanese companies typically start their fiscal year April 1st, so approach them in February-March. 2) Government contractors and military suppliers (like Boeing) start October 1st, with budgets set by September 30th. 3) Retailers typically end their fiscal year January 31st (not December 31st) to account for holiday returns. 4) Companies with December 31st fiscal year ends are likely already committed by late March/April. Understanding when budgets are being set gives you a better chance of being included in planning rather than asking for money that's already allocated.