Revenue

Revenue is the total amount of money generated by a business from its sales of goods or services before any expenses are deducted. It is also known as the top line because it appears at the top of a company’s income statement. Revenue is a key indicator of a company's operational performance and its ability to generate income. It is often analyzed to assess growth, sales efficiency, and the overall health of the business.

Example

A retail store generates $500,000 in revenue in one quarter from selling its products, which is recorded as the top-line figure on its income statement.