How to calculate the sales expenses, management expenses and financial expenses in the income statement of insurance companies?

The question you asked is not clear. Operating profit is calculated by subtracting operating expenses, management expenses and financial expenses from the main business profit in the income statement.

Financial expenses are negative, which means that interest income is greater than expenditure, and it is also an expense, but it is only red (income).

Do you mean operating costs and profits? That is, income-cost-tax-expense (operating expenses, management expenses and financial expenses).

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.