Tulosarvio

Tulosarvio is a Finnish term used in finance and administration to denote an estimate of the expected financial result for a specified period, such as a quarter or a full year. It represents management’s best judgment based on available data, trends, and assumptions, and it is not the final audited financial statement. The word combines tulos (result, earnings) and arvio (assessment, estimate), signaling an informed projection rather than a confirmed figure.

In practice, a tulosarvio is used when a company or organization wishes to communicate anticipated outcomes before formal reporting. It commonly appears in interim reports, investor briefings, or press releases to provide stakeholders with timely information. Because it is not audited or finalized, a tulosarvio carries uncertainty and is subject to revision as new information becomes available. It is typically accompanied by caveats or sensitivity analyses outlining key risks and assumptions.

Tulosarvio is generally broader and less formal than a full forecast or budget, and it may be updated as conditions change. In investor relations and public communications, a similar term, tulosennuste, is sometimes used when a more explicit projection is provided, sometimes within stricter disclosure frameworks. In internal processes, tulosarvio supports planning, resource allocation, and performance assessment by offering a current expectation of results pending the formal closing of accounts.

Related concepts include tilinpäätös (financial statements), budjetointi (budgeting), and ennuste (forecast), with translations such as “result estimate” or “earnings estimate” in English.