myyntitulon

Myyntitulo (genitive: myyntitulon) is the income earned by a business from selling goods or providing services during a specific period. It is the core revenue figure used in financial reporting and is commonly referred to as sales revenue or turnover, depending on the accounting framework. In Finnish accounting, myyntitulot are typically presented on the income statement as the top line, sometimes alongside or as part of the broader concept liikevaihto, with the exact terminology varying by company and standard.

Recognition and measurement of myyntitulo follow accrual principles: revenue is recognized when the company transfers control of goods or the performance of services to the customer, and the amount recorded is the fair value of the consideration expected in exchange. Revenue can be reported as gross sales or as net sales, the latter after considering refunds, discounts, and allowances. In practice, the figure often excludes value-added tax (VAT) or other sales taxes, which are collected on behalf of the tax authority and reported separately.

Differences from profitability: myyntitulo represents the revenue generated and is the starting point for calculating profitability. Net income or operating profit is obtained by deducting costs, expenses, depreciation, and taxes from the revenue.

Use and interpretation: analysts and managers track myyntitulon to assess sales performance, growth, and market demand. It is a key input for efficiency and liquidity analyses and for comparing performance across periods and against competitors.