What is revenue mainly derived from in a business?

Revenue is primarily derived from the sales of goods and services, as this represents the core activity of most businesses. When a company engages in its operational activities, it generates revenue by selling products or providing services to customers. This revenue, often referred to as top-line income, is fundamental for covering a company's expenses, investing in growth, and achieving profitability.

Interest earned on investments typically falls under the category of non-operating income and, while it can contribute to a company's overall financial performance, it is not the primary source of revenue for most businesses. Similarly, equity financing refers to raising capital through the sale of shares and does not generate revenue but rather provides funds for operational activities. Dividend payments are returns on investment for shareholders and do not qualify as revenue for the business itself.

Hence, the correct answer focuses on the essential activities that drive a business's income.