InsiderFlow › Glossary › What is revenue?
Revenue is a company's total sales over a period: the first line of the income statement, before any costs.
Also called the "top line", it measures the size of the business and its trajectory: steadily growing revenue signals demand for the company's products. But alone it's not enough: you can book billions in sales at a loss.
In earnings reports the market watches year-over-year revenue growth: for a mature big tech 10% is solid, for a listed startup 30–50% is expected.
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They're complementary: revenue shows growth, profit shows the ability to turn it into value.
Top line is revenue (first line of the income statement), bottom line is net income (the last line).