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13 cards from this deck
Financial document showing business performance over a period (typically one year)
Financial report card
Total value of sales made to customers
Top line
Revenue is total sales; profit is after deducting costs
Direct costs of producing goods/services sold
Revenue - Cost of Sales
Gross Profit - Operating Expenses
Net Profit ± Finance Expenses/Income
Profit Before Tax - Tax
Cost of borrowing money (e.g., interest on loans)
Distribution and administration expenses
Retained in business or distributed as dividends
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