create table t(company varchar(20),sales int,[quarter] int,[year] int);

insert into t values 

('ABC',10000,1,2010),

('ABC',50000,2,2010),

('ABC',35000,3,2010),

('ABC',15000,4,2010),

('ABC',5000,1,2011),

('ABC',10000,3,2011),

('Sokor',50000,1,2009),

('Sokor',10000,2,2009),

('Sokor',10000,3,2009),

('Sokor',5000,4,2009),

('Sokor',15000,1,2010),

('Sokor',20000,3,2010),

('D Shoe',1000,2,2012),

('D Shoe',1000,3,2012),

('D Shoe',5000,4,2012),

('D Shoe',15000,4,2013)

;

​

select * from (

select c.company,y.[year],q.[quarter],t.sales,

       sum(coalesce(t.sales,0)) over(partition by c.Company order by y.[Year], q.[quarter] ROWS BETWEEN 4 PRECEDING AND 1 PRECEDING) as prev_4qtrs_total

FROM (select 2008 [year] union all select 2009 union all select 2010 union all select 2011 union all select 2012 union all select 2013) y

cross join (select 1 as [quarter] union all select 2 union all select 3 union all select 4) q

cross join (select distinct company from t) c

left join t on y.[year]=t.[year] and q.[quarter]=t.[quarter] and c.company=t.company

    ) x where sales is not null

order by 1,2,3