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How do you calculate revenue in the statement of profit or loss and?

Revenue is the starting figure in the income statement, so it is not calculated in that statement. However, if you mean to say how that figure is calculated in the underlying records of the company, then this would depend on the nature of the company and the applicable reporting framework e.g. IFRS. Broadly speaking, any amount received/receivable in exchange for business activities of the company would be recorded as revenue when that good/service is provided to the customer. So, in this way revenue would be calculated.