Synonym: Operating Profit = Operating Income

Business earnings after deducting the OPEX from Revenue:

Operating Profit = Gross Profit − D&A = Sales − COGS − D&A

Connection with EBIT:

EBIT = Operating Profit + Non-operating Incomes - Non-operating Expenses

See also

Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)