Which financial statement includes the sales revenue?

The income statement is the financial statement that includes sales revenue. This statement summarizes a company’s revenues and expenses over a specific period, ultimately showing the net profit or loss. Sales revenue reflects the income generated from the sale of goods or services before any costs or expenses are deducted. Therefore, it's a crucial figure in the income statement, as it provides insight into a company's operational performance.

In contrast, the balance sheet shows a company's financial position at a specific point in time, listing assets, liabilities, and equity but does not detail sales revenue. The cash flow statement reports the cash generated and used during a period, categorizing cash flows into operating, investing, and financing activities, without directly referencing sales revenue. Lastly, the statement of changes in equity details movements in equity accounts over time, such as retained earnings and issued capital, but it also does not include sales revenue. Each of these other statements serves a distinct purpose but does not focus on operational income generated from sales, which is the primary focus of the income statement.