Müügitulusest

Müügitulusest is an Estonian term used in economics and business to refer to the portion of revenue directly generated by the sale of goods and services. It denotes the share of total income that comes from core commercial activities, as distinct from non-operating sources such as interest, subsidies, royalties, or licensing. The term is typically used in financial reporting, marketing analysis, and strategic planning to describe revenue composition and to gauge the health of a company’s sales-driven performance.

Origin and meaning: The word combines müük (sale) and tulu (income) with the derivational suffix -st, used to indicate source. In practice, müügitulusest is used in the genitive form to discuss “from sales revenue,” for example: Ettevõtte müügitulusest moodustas 2023. aastal 68% kogu tulust.

Usage: Analysts and managers employ müügitulusest to monitor dependence on sales revenue, compare it across products or regions, and inform pricing, promotions, and product development decisions. It is a descriptive phrase rather than a formal accounting category, complementing figures such as total revenue and gross margin.

Limitations and scope: The concept focuses on revenue sources and does not reflect profitability or cost structure. A high share of müügitulusest may occur alongside low margins if costs are elevated. See also revenue, operating income, gross margin.