1, the calculation formula is different. Operating profit is operating income minus operating costs minus taxes minus sales expenses minus management expenses minus financial expenses minus asset impairment loss minus credit impairment loss plus fair value change income plus investment income plus asset disposal income plus other income plus net exposure hedging income. Net profit is equal to total profit minus income tax expense;
2. The definition is different. Operating profit is the result of the most basic business activities of an enterprise, and it is also the most important and stable profit source of an enterprise in a certain period of time.
The role of net profit is:
1. Net profit is a very important economic indicator. For investors of enterprises, net profit is the basic factor to get the return on investment, and for managers of enterprises, net profit is the basis for management decisions;
2. Net profit is also a basic tool to evaluate the profitability, operating performance and even solvency of enterprises, and it is a comprehensive index to reflect and analyze many aspects of enterprises;
3. Net profit is the final result of business operation. The more net profit, the better the operating efficiency of the enterprise. If the net profit is small, the operating efficiency of the enterprise will be poor, which is the main index to measure the operating efficiency of the enterprise.
Article 166 of the Company Law of People's Republic of China (PRC)
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statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn.