Nettoomsättningens

Nettoomsättningens is the possessive form referring to net turnover or net sales in Swedish accounting and financial reporting. Nettoomsättning denotes the revenue a company earns from its ordinary business activities during a period, after certain deductions. It is a key metric in Nordic financial reporting and is typically reported excluding value-added tax (VAT) and other non-operating income.

Nettoomsättning is calculated by taking the total revenue from goods and services and subtracting amounts that reduce that revenue, such as sales returns, discounts, and allowances granted to customers. In practice, nettoomsättning = bruttoomsättning minus rabatter, returer och prisavdrag. The metric focuses on revenue generated from core operations rather than incidental income like interest or asset sales.

In financial statements, nettoomsättning serves as the top line for the income statement and is used to assess sales performance and growth. It is commonly compared over periods to measure momentum, and it forms the basis for calculating gross margin when combined with the cost of goods sold. Nettoomsättning is also contrasted with bruttoomsättning, which would include gross amounts before deductions.

The term nettoomsättningens, as a genitive form, appears in phrases describing aspects of net turnover, such as nettoomsättningens utveckling (the development of net turnover) or nettoomsättningens sammansättning (the composition of net turnover). It is used to specify attributes or trends related to net revenue rather than the broader concept of sales.