käyttökatteet

Käyttökatteet refers to the operating surplus or gross profit of a company in Finnish accounting. It is a key performance indicator that measures the profitability of a company's core operations before accounting for depreciation, amortization, interest expenses, and taxes.

The calculation of käyttökatteet typically starts with the company's revenue. From the revenue, the direct costs associated with producing goods or services, such as raw materials and direct labor, are subtracted. This results in the gross profit. Subsequently, operating expenses that are not directly tied to production, such as administrative costs and marketing expenses, are deducted from the gross profit to arrive at the käyttökatteet.

A higher käyttökatteet indicates that the company is more efficient in managing its operational costs and generating profits from its primary business activities. It provides insights into the company's pricing strategies, cost control measures, and overall operational effectiveness. Analysts and investors often use käyttökatteet to compare the performance of companies within the same industry, as it offers a standardized measure of operational profitability. It is a valuable metric for understanding the underlying financial health of a business before considering financing and tax structures.