1, the main business income minus the main business cost, taxes and additional income to get the main business profit;
2. Add the main business profit to other business income, and then subtract other business expenses, management expenses and financial expenses to get the operating profit;
3. Operating profit plus non-operating income minus non-operating expenses, to get the total profit;
4. Subtract the income tax expense from the total profit to get the net profit.
Components of enterprise profits:
1. Operating profit: mainly from the main business of the enterprise, which is the embodiment of the core profitability of the enterprise;
2. Investment income: refers to the profits obtained by enterprises from foreign investment, such as equity investment income;
3. Non-operating income: income other than the main business of the enterprise, such as the income from the sale of fixed assets;
4. Non-operating expenses: non-main business expenses, such as fines and donations. Occurred in the course of business operation;
5. Income tax expense: calculate the income tax payable by the enterprise according to the provisions of the tax law.
To sum up, the calculation of corporate profits is a gradual process. First, deduct the cost and tax from the main business income to get the main business profit, then add other business income to subtract other expenses and management and financial expenses to get the operating profit, add non-operating income to subtract non-operating expenses to get the total profit, and finally deduct income tax expenses to get the net profit. These steps reflect the calculation logic of enterprise's comprehensive profitability.
Legal basis:
Company Law of the People's Republic of China
Article 166
When the company distributes the after-tax profit of the current year, it shall withdraw 10% of the profit and include it in the company's statutory reserve fund. If the accumulated amount of the statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn.
If the statutory reserve fund of the company is insufficient to make up for the losses of the previous year, the profits of the current year shall be used to make up for the losses before the statutory reserve fund is withdrawn in accordance with the provisions of the preceding paragraph.
After the company withdraws the statutory reserve fund from the after-tax profits, it may also withdraw the reserve fund from the after-tax profits upon the resolution of the shareholders' meeting or general meeting.
After-tax profits of the company after making up losses and drawing provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; A joint stock limited company shall distribute shares according to the proportion of shares held by shareholders, except that the articles of association of a joint stock limited company stipulate that shares shall not be distributed according to the proportion of shares held.
If the shareholders' meeting, shareholders' general meeting or the board of directors violates the provisions of the preceding paragraph and distributes profits to shareholders before the company makes up losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company.
The company's shares held by the company shall not be distributed.