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Balance sheet doesn't record revenue. Revenue is only recorder...

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    Balance sheet doesn't record revenue. Revenue is only recorder when the ownership is transferred. If company receives money for something that hasn't been transferred it goes on the balance sheet under short term liabilities to customer. Or as a contribution from customer on income statement in other peculiar circumstances.
    in your example the balance sheet will see cash decreasing as its been utilised to buy inventory, the latter will increase correspondingly.
    If the company is simply moving stock to countries it should not be recorded anywhere, as it isnt a transaction. It might be that the value of exports has increased so much because they are now "importing" directly into france and uk, but they always had a warehouse in the Netherlands. Because all this discussion is based on an article translated from the internet without much context, the person making the statement could have meant anything, i will wait for the companys official accounts to come out before deciding what to make of this 250% increase in exports... which could siply mean an increase in inventory to improve availability in europe...
 
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