Gross sales

Gross sales are sales value before the deductions defined in the report, such as returns and discounts. They measure sales rather than profit: cost of goods sold has not yet been deducted.[2][1] State whether the source uses ordered amounts, invoiced sales or recognised revenue, and exclude VAT that is not revenue from the comparison basis.

Use gross sales to explain the bridge to net sales. A campaign producing many orders and returns can increase the gross figure much more than the amount retained. Compare matching periods and deduction rules; the word gross does not establish identical treatment across reporting systems.