Which of the following is considered a profit measure?

Revenue is considered a profit measure primarily because it represents the total amount of money generated from the sale of goods or services before any expenses are deducted. While revenue itself does not indicate profitability—since it does not account for costs—it is a crucial starting point in understanding a company's financial performance. Profit measures often use revenue as the foundation for calculating various profitability metrics, such as gross profit, operating profit, and net profit.

Profitability takes into account not just revenue but also the expenses that need to be subtracted to derive different levels of profit. Therefore, while revenue is not a direct measure of profit, it is essential for calculating other profit measures and understanding a company's overall financial health.