1. Calculation method of operating income of unincorporated subsidiaries: The calculation of operating income of unincorporated subsidiaries should be directly included in the operating income of the parent company, that is, the operating income of the parent company is the operating income of unincorporated subsidiaries.
2. Calculation method of operating income of subsidiaries: After a subsidiary is established, its operating income needs to be calculated separately. The calculation method of operating income of subsidiaries is to add up the sales income, labor income, investment income and other income items realized by subsidiaries in a certain period of time, and then subtract the sales cost, operating expenses, income tax and other expenditure items of subsidiaries from them to get the net operating income of subsidiaries.