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#!/usr/local/bin/perl

...
        $qtr++;
        $qtr = $qtr > 4 ? 1 : $qtr;
      }

qtr_dates.pl 2009-10-01 2010-05-31
output:
2009-10-01 2009-12-31 09Q4
2010-01-01 2010-03-31 10Q1
2010-04-01 2010-06-30 10Q2

qtr_dates.pl 2009-10-01 2010-05-31
output:
2009-10-01 2009-12-31 09Q4
2010-01-01 2010-03-31 10Q1
2010-04-01 2010-05-31 10Q2

2009-10-01 2009-12-31 09Q4
2010-01-01 2010-03-31 10Q1
2010-04-01 2010-06-30 10Q2