Operating profit is the income that is earned from the normal/ routine business operations of a firm. Doesnot include the additional income the company might make from its investments.
Jan 29 2014 12:44 AM
It is also known as EBIT- Earnings Before Interest & Taxes or Operating income.
So, Operating Profit = Revenue- COGS- Operational expenses.
Like Saumitra mentioned, it varies from company to company what all expenses are included in its operational expenses.