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.

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.