Dernière mise à jour le :08/02/2021


Turnover represents the amount of business (excluding taxes) done by a statistical unit (legal unit, enterprise) with third parties when exercising its normal and routine professional activity.

It corresponds to the sum of sales of goods, manufactured products, service provisions and products from related activities.


Turnover indicates the volume of business generated by the enterprise's current activity and thus allows an assessment of its size. However, to measure the activity of a company or a sector, turnover is not always a significant indicator as it may or may not include purchases for resale and subcontracting, depending on the accounting approach selected.