What is revenue?
Revenue is the total amount of money a company earns from selling its products or services during a given period, before any costs, expenses or taxes are deducted. Revenue is the top line of the income statement and a primary indicator of business scale.
Revenue is recognised under GAAP/IFRS principles (ASC 606 / IFRS 15) based on the transfer of control of goods or services, not necessarily when cash is received. Different revenue patterns — subscription, transactional, services — have distinct recognition treatment.