Forretningsomsætning

Forretningsomsætning, commonly referred to in Danish as "virksomhedens omsætning" or "forretningsomsætning", denotes the total monetary value of goods and services sold by a business over a specified period, usually a fiscal year. The term is equivalent to English revenue or turnover and is distinct from profit, which accounts for costs and expenses deducted from revenue.

This figure is derived by summing all sales receipts, including cash, credit, and other forms of payment, while excluding any returns and allowances. In many accounting systems it is recorded as a top line item in the income statement, providing an initial gauge of a company's sales performance before operational and financial costs are applied.

Forretningsomsætning serves several analytical purposes. It allows investors, creditors, and management to assess market share, growth trajectories, and operational scale. Comparative analysis across fiscal periods or against industry averages helps identify trends such as market expansion or contraction. In tax contexts, the forretningsomsætning determines various thresholds for VAT registration, mandatory reporting, and other regulatory obligations. Moreover, to evaluate financial health comprehensively, analysts combine omsætning with metrics such as gross margin, operating margin, and return on equity.

In Danish corporate law and the Danish Financial Statements Act (Bekendtgørelse af årsregnskabsloven), companies are required to disclose their forretningsomsætning in the annual report. The disclosure is often accompanied by sub‑items like domestic and international sales, segment information, and changes in accounting policies that influence the revenue figure. Proper presentation of forretningsomsætning, therefore, is essential for transparency, comparability, and informed decision‑making by stakeholders in Denmark and in cross‑border contexts where Danish companies operate.