Majandustulemus
Majandustulemus is the Estonian term for the economic result of an organization over a specific accounting period. It represents the overall profitability realized during that period and is typically shown as the bottom line in the income statement, indicating whether the entity earned a profit or incurred a loss.
In practice, majandustulemus is calculated as total income minus total expenses recognised for the period. This
In Estonia, the presentation of majandustulemus depends on the applicable accounting standards. Smaller entities may follow
Usage and relevance: Majandustulemus is used by management, investors, and other stakeholders to evaluate profitability, track