Memory formula of operating profit formula

Operating profit = operating income-operating costs-taxes and surcharges-sales expenses-management expenses-financial expenses-asset impairment loss-credit impairment loss+fair value change income (-fair value change loss)+investment income (-investment loss)+asset disposal income (-asset disposal loss)+other income.

Operating profit rate = (operating profit/operating income) × 100%. Operating profit rate indicates the ability of an enterprise to obtain profits through production and operation. The higher the ratio, the stronger the profitability of the enterprise.

These include:

Operating income = main business income+other business income

Operating cost = main business cost+other business cost