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Also on a companyâs income statement, net sales are the sales after all discounts, price adjustments and returns have been considered. This is sometimes simply referred to as revenue.his is because the operating income amount can show the amount of revenue that will become the profit for the company. It is the before tax and interest profit from the companyâs operations.
1 Net Sales or Revenue Vs.  Many confuse revenue with operating income. When the term net revenue is used, the confusion deepens as others believe it means net operating income or net profit. However, net revenue refers to gross sales minus the cost of sales, including cost of goods sold. Conversely, operating income identifies the result of revenue minus operating expenses.