Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 116

Net sales is all the money that a company makes from its primary operations. If the company is a retailer, then net sales includes all the money the company generates from selling retail goods. If the company is a lawn service but it also offers tree trimming, then net sales includes the money it makes from both services. However, it doesn’t include any money made from other activities outside of its core operation(s). So no counting the extra money made from selling an old lawnmower.

To get net sales, don’t subtract any costs yet. Net sales includes every last dime a company makes from sales; the costs come into play later.

Some companies refer to net sales as gross income, income from sales, or some other similar term. Just remember that net sales is always the very first item on the income statement, regardless of what a company calls it.