Report Writer - SETs

Please let me know how to create SET for the below requirement.
Year -1            Oct                         should be   Period  1
Y-1                  Nov                                          Period  2
Y-1                  Dec                                          Period  3
Y(current year)  Jan                                           Period 4
Y                      Aug                                          Period 11
Y                      Sept                                         Period 12
Please let me know how to write formula for year and period together to get the above said way.
Many Thanks!
Regards,
Kiran

Thanks for the response.
That will not serve the purpose. In this set should be created and this should be added to the report as column.
My requirement is how to create set which will create the above scenerio. - Formula is what I will be needing

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