Operating profit = gross profit-main business tax and additional-circulation expenses.
Operating profit margin = operating profit/main business income * 100%
The essence of profit is the manifestation of enterprise profit. Profits are not only of the same quality, but also of the same quantity. The only difference between profit and surplus value is variable capital, and profit is total cost.
Therefore, once income is converted into profit, the source of profit and the material production it reflects will be earned (The Complete Works of Marx and Engels, Volume 25, page 56), so it has many forms of making money. In capitalist society, the essence of profit is the product of capital, which has nothing to do with labor.
Quality characteristics of profit:
(1) A certain profitability. It is the final financial achievement of an enterprise in a certain period of time.
(2) The profit structure is basically reasonable. Profit is measured according to the principle of proportion, which is the result of subtraction of income and expenses in a certain period of time.
(3) The profit of an enterprise has a strong ability to obtain cash.
(4) The factors affecting profit are complex, and the calculation of profit includes subjective judgment, and the result may vary from person to person, which is operable.