This policy covers loss of profits due to reduction or complete stoppage of production following sudden damage (including breakdown to plant or machinery). In the event of loss, what is at risk is the Sales/Turnover/Revenue. It seeks to make good the lost income (profit element) arising out of damage at the insured’s premises or elsewhere (e.g. premises of the suppliers or customers) or by paying the additional expenditure arising from increase in cost of working to assist the insured to maintain his own income.