What is the Full Form COB?

COB Full Form is Close of Business.  It refers to the point of time when the trading activities in a financial market cease or stop. It is also referred to as the end of business and end of day. Here, Close Of Business refers to the time of the day when the organization gets closed. COB has no legal or enforceable meaning so its meaning may vary from one industry to the other industry.  For example , if  your office opens at 10:00 am and closes at 5:00 pm then you can consider 5:00 as it.