Revenue, also known as sales or turnover, is the total amount of money earned by a business or organization from its primary operations or activities during a specific period, typically a quarter or fiscal year, before deducting expenses, taxes, and other costs. Revenue represents the inflow of funds generated by selling goods, providing services, or conducting business transactions with customers, clients, or counterparties. Revenue is a key performance indicator that measures the top-line growth and financial performance of a company, reflecting its ability to generate income from core business activities and sustain operations. Revenue is reported on the income statement as the first line item, followed by deductions for cost of goods sold (COGS), resulting in gross profit, and subsequent deductions for operating expenses, depreciation, interest, and taxes, leading to net profit or net income. Revenue recognition principles govern when and how revenue is recognized and recorded in the financial statements, ensuring consistency, accuracy, and transparency in financial reporting practices. Revenue analysis helps stakeholders assess a company's sales trends, customer demand, pricing strategies, market competitiveness, and revenue drivers, guiding investment decisions, business planning, and performance evaluation.