A company's category for accounting purposes is determine by its turnover and employee numbers.
To fall within a category, you must stay under both the turnover and employee limit for that category. For example, if the company has 3 employees, but its turnover was
USD 10 million then it does not satisfy both requirements for the Micro category and it would be classified as a Small company for accounting purposes.
< USD 2.5m
< USD 13.5m
< USD 68m
> USD 68m
If the company is a Parent or Subsidiary Undertaking, you must combine the revenue and employee count of the Company and its Parent and/or Subsidiary Undertaking to determine the size category.