nettotuottoa

Netto-tuottoa, or net return, is a financial measure that represents the amount of money earned from an activity after subtracting deductions such as costs, fees, taxes, or returns and allowances. The exact meaning of netto-tuotto depends on the context, and different fields may subtract different items to arrive at the net figure.

In sales accounting, netto-tuotto commonly refers to net revenue: gross revenue minus sales returns, allowances, and discounts. Depending on jurisdiction, it may also reflect deductible items or value-added taxes that are passed through to customers. The result is the revenue that the company effectively retains from its sales activities.

In investment and portfolio management, netto-tuotto denotes the total return after costs. This includes investment gains or income minus management fees, trading costs, and taxes. It can be reported for a specific period or cumulatively and is often used to assess performance after the costs of ownership.

Calculating netto-tuotto can follow different formulas depending on the context. A simple framing for investments is: netto-tuotto = ending value - beginning value + distributions - fees - taxes. For sales, netto-tuotto = gross revenue - returns - allowances - discounts (and sometimes minus applicable taxes, depending on convention).

When comparing netto-tuotto across projects or investments, it is important to specify the included deductions and the time period. The term is not uniformly standardized, so explicit scope and methods should be stated to ensure meaningful interpretation.