Net Sales
The amount a seller receives from the buyer after costs associated with the sale are deducted.
Investopedia Commentary
This amount is calculated by subtracting the following items from gross sales: merchandise returned for credit, allowances for damaged or missing goods, freight out, and any cash discounts allowed.
Related Links
Introduction to Fundamental Analysis
Great Expectations: Forecasting Sales Growth
Doing More With Less: The Sales-Per-Employee Ratio
Advanced Financial Statement Analysis
See also: Cost and Freight - CFR, Cost of Goods Sold - COGS, Credit, Operating Income, Operating Margin
net sales