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.By sales or revenue turnover,example a small firm might have a turn over of less than 6 million and a medium size firm might have less than 20 million.
.By the number of employees ,example a small firm might have about 50 or less employees while a medium firm could have between 50 and 200 employees.
.By the total capital employed in a the business,example a small firm could have less than 5 million on their balance sheet whilst a medium firm could have between 5 to 20 million on theirs.
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