Nettotappio

Nettotappio is the negative bottom-line result of a financial period, commonly referred to as a net loss. In accounting terms it appears as the tilikauden tulos on the income statement, and it occurs when total expenses exceed total revenues and other income. The calculation includes operating costs, depreciation and amortization, financial expenses, and taxes, so a negative tilikauden tulos is reported as nettotappio.

The concept is used to describe a company’s profitability for the period. Nettotappio is the opposite of nettovoitto (net profit). While a nettotappio signals loss on the income statement, it does not by itself determine a company’s cash position, since some items that reduce profit (for example depreciation) are non-cash, and operating cash flow can be influenced by changes in working capital and financing activities.

Nettotappio can arise from various factors, such as weaker sales, high operating costs, impairments, or large one-time expenses (restructuring, investments in growth, or write-downs). In some cases, a company may report a nettotappio during a strategic phase intended to generate long-term value, while maintaining positive cash flow from operations or financing activities.

In Finnish corporate reporting, nettotappio is examined alongside other indicators of financial health, including liquidity and solvency. It is typically presented in the income statement as the period’s final result and is used by investors, analysts, and stakeholders to assess performance. See also tilikauden tulos, nettovoitto, and tuloslaskelma.