kannattavuusraportti

Kannattavuusraportti is a Finnish term that translates to "profitability report" or "earnings report." It is a financial document that summarizes a company's financial performance over a specific period, typically a quarter or a year. The primary purpose of a kannattavuusraportti is to provide stakeholders, such as investors, creditors, and management, with a clear understanding of how profitable the company has been.

The report typically includes key financial statements, most notably the income statement (tulostiedote) and often the balance sheet (tase) and cash flow statement (rahavirtalaskelma). The income statement details the company's revenues, costs, and expenses, ultimately leading to the net profit or loss. Important metrics often highlighted in a kannattavuusraportti include gross profit, operating profit, and net profit. It may also present comparative figures from previous periods to show trends.

Companies are generally required to publish kannattavuusraportti by law or stock exchange regulations, especially publicly traded companies. This transparency is crucial for maintaining investor confidence and facilitating informed investment decisions. Analyzing a kannattavuusraportti allows stakeholders to assess the effectiveness of a company's management, its competitive position, and its ability to generate returns. Deviations from expected results can significantly impact a company's stock price and overall market perception.