Neto prihod
vidi Net Sales, Sales
SR: Neto prihod (Net Revenue ili Net Sales) predstavlja stvarnu vrednost realizovane prodaje preduzeća. On se izračunava tako što se od bruto prihoda (Gross Revenue) oduzmu svi povrati robe, odobrenja i trgovački popusti dati kupcima (Returns, Allowances, and Discounts). Ovaj pokazatelj je ključna stavka na samom vrhu Bilansa uspeha (Income Statement) jer precizno prikazuje koliko je novca kompanija zaista zadržala od prodaje svojih proizvoda ili usluga pre nego što se odbiju operativni troškovi, porezi i kamate.
ENG:Net Revenue (or Net Sales) represents the actual value of a company’s realized sales. To calculate this metric, a company subtracts all product returns, allowances, and trade discounts from its gross revenue (Returns, Allowances, and Discounts). This figure serves as a key line item at the very top of the Income Statement because it precisely shows how much money the company actually retained from selling its goods or services before deducting operating expenses, taxes, and interest.