Gross revenue is defined as:

Gross revenue refers to the total income generated by a business through its operations before any deductions are made for expenses, taxes, or other costs. This figure encapsulates all sales of products or services, providing a clear view of the business's financial inflow. Understanding gross revenue is crucial as it serves as the starting point for assessing a company’s financial health and performance, enabling further calculations such as net revenue, gross profit, and ultimately net income.

The focus of gross revenue is on the fountainhead of income generation, which is why it does not account for any costs associated with earning that income, such as commissions or operational expenses. This distinction is essential for financial analysis, as gross revenue reflects the top-line earnings from which a company’s profitability is derived.