How to calculate the company s profits?

There are three levels of profit in business operations: operating profit, total profit, and net profit.

Operating Profit, Operating Income, Operating Costs, Operating Taxes and Surcharges, Selling Expenses, Administrative Expenses, Financial Expenses, Asset Impairment Losses, Fair Value Change Gains (Fair Value Change Losses), Investment Income (Investment Losses).

According to the Accounting Standards for Business Enterprises, profit refers to the operating results of an enterprise in a certain accounting period, and the profit includes the net amount of income minus expenses, and the gains and losses directly included in the current profit. The formula for calculating the total profit is as follows:

Total Profit Operating Profit Non-Operating Income Non-Operating Expenses.

Total profit is a very important economic indicator to measure the operating performance of an enterprise.

Net profit refers to the company's profit retention after paying income tax in accordance with the provisions of the total profit, which is also known as after-tax profit or net income. Net profit is calculated as follows:

Net Profit, Total Profit, Income Tax Expense.

Net profit is the final operating result of an enterprise, the more net profit, the better the operating efficiency of the enterprise; If the net profit is less, the operating efficiency of the enterprise is poor, and it is the main indicator to measure the operating efficiency of an enterprise.

Net Profit, Total Profit, Income Tax Expense.

Total Profit Operating Profit Non-Operating Income Non-Operating Expenses.

Operating profit = operating income - operating costs - taxes and surcharges - selling expenses - administrative expenses - R&D expenses - financial expenses - asset impairment losses + other income + investment income (loss with "-" fair value change gain (loss with "-" gain on asset disposal (loss minus "-".

Income tax expense = gross profit * income tax rate.

Profit can be subdivided into gross profit, net profit and earnings before tax, and the company's profit is calculated according to the following formula:

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain or loss (- fair value change loss) + investment income (- investment loss).

The company's profit is calculated according to the following formula:

1. Main business income - main business cost - tax and surcharge.

profit from main business; Profit from main business + income from other business - other business expenses - management expenses - financial expenses = operating profit; Operating profit + non-operating income.

Non-operating expenses = total profit; Gross Profit - Income Tax = Net Profit;

2. When the company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory provident fund. The cumulative amount of the company's statutory provident fund is the registered capital of the company.

More than 50% can no longer be withdrawn.

Company Law of the People's Republic of China.

Article 74.

In any of the following circumstances, the shareholders who voted against the resolution of the shareholders' meeting may request the company to acquire their shares in accordance with a reasonable **:

1) The company has not distributed profits to shareholders for five consecutive years, and the company has made profits for five consecutive years and meets the conditions for distributing profits stipulated in this Law;

2) The merger, division or transfer of the main property of the company;

3) Articles of Association.

Upon the expiration of the prescribed business period or the occurrence of other reasons for dissolution as stipulated in the articles of association, the shareholders' meeting passes a resolution to amend the articles of association to make the company exist.

If the shareholder and the company cannot reach an equity acquisition agreement within 60 days from the date of the resolution of the shareholders' meeting, the shareholder may file a lawsuit with the people's court within 90 days from the date of the resolution of the shareholders' meeting. Article 168.

The company's provident fund is used to make up for the company's losses, expand the company's production and operation, or increase the company's capital. However, the capital reserve.

It must not be used to cover the company's losses.

When the statutory reserve fund is converted into capital, the reserve fund retained shall not be less than 25% of the registered capital of the company before the conversion.

Legal analysis: Profit can be subdivided into gross profit, net profit and profit before tax, and the company's profit is calculated according to the following formula: operating profit = operating income - operating costs - business taxes and surcharges - sales expenses - management expenses - financial expenses - asset impairment loss + fair value change profit or loss (- fair value change loss) + investment income (- investment loss).

Legal basis: Article 166 of the Company Law of the People's Republic of China stipulates that when a company distributes after-tax profits for the current year, it shall withdraw 10% of the profits and include them in the company's statutory provident fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn.

If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it can also withdraw any reserve fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders. The after-tax profits remaining after the company makes up for the losses and withdraws the provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; Shares are distributed in proportion to the shares held by shareholders, except for those that are not distributed in proportion to the shares held by the articles of association.

If the shareholders' meeting, the general meeting of shareholders or the board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the company makes up for losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company.

Shares of the Company held by the Company shall not be subject to distribution of profits.

Hello, I am glad to answer for you that profit = sales ** - cost - tax. In a capitalist economy, profit and surplus value are essentially the same and equal in quantity. Profit is the final product of capital, and the pursuit of capital is the maximization of profits.

The company's profit is calculated according to the following formula: main business income - main business cost - tax and surcharge = main business profit; Profit from main business + income from other business - other business expenses - management expenses - financial expenses = operating profit; Operating profit + non-operating income - non-operating expenses = total profit; Gross Profit - Income Tax = Net Profit;

There are three formulas for calculating profits, which are:

Net Profit: Total Profit (1-Income Tax Rate).

Total Profit Operating Profit Non-Operating Income Non-Operating Expenses.

Operating Profit Operating Income Operating Costs Taxes and surcharges Selling expenses Administrative expenses R&D expenses Financial expenses Other income Asset impairment loss Fair value change gain Fair value change loss Investment income (investment loss).

Operating income: refers to the total amount of revenue recognized by the business of the enterprise, including the main business income and other business income.

Operating costs: refers to the total actual costs incurred by an enterprise in operating its business, including the cost of main business and other business costs.

Non-operating income: Profits incurred by an enterprise that are not directly related to its daily business activities.

Non-operating expenses: losses incurred by an enterprise that are not directly related to its daily business activities.

The main forms of profit margins are:

Profit margin on sales.

The ratio of total profit from sales to total sales revenue for a given period. It indicates the profit obtained per unit of sales revenue and reflects the relationship between sales revenue and profit.

Cost-to-profit margin.

The ratio of total profit from sales to total cost of sales for a given period. It indicates the profit obtained per unit cost of sales, reflecting the relationship between cost and profit.

The formula for calculating the income statement is as follows:

1. Operating profit = main business income - main business cost - main business tax and surcharge Other business income - other business expenses - operating expenses - management expenses - financial expenses.

2. Total profit = operating profit + subsidy income Non-operating income - Non-operating expenses.

3. Net profit = total profit - income tax.

4. Main business income - main business cost - main business tax and surcharge = main business profit.

Profit from main business + profit from other business - sales expenses - management expenses - financial expenses = operating profit.

Operating profit + investment income + subsidy income + non-operating income - non-operating expenses = total profit.

Total Profit - Income Tax Expense = Net Profit.

5. If. The above with losses is "-".

Net profit = current year's profit of the general ledger.

Accumulated net profit + undistributed profit at the beginning of the year = number of undistributed profits from owners' equity in the balance sheet.

6. Operating income.

Less: Operating costs, operating taxes and surcharges, operating expenses, administrative expenses, financial expenses, asset impairment losses.

Add: Fair value change gain (loss is listed with "—") Investment income (loss is listed with "—").

Factors influencing profits

In addition to being affected by the proceeds from the sale of goods, it is also affected by the difference between the purchase and sale price of the goods sold, the sales tax of the goods, the variable expenses of the sale of the goods, and the fixed fees that should be borne by the sale of the goods. The impact of these factors on the profit of goods sold can be expressed in the following ways.

Profit from the sale of goods = [sales revenue of a certain type of goods (purchase and sales difference rate, variable expenses - rate tax rate - -) fixed expenses to be borne by a certain type of goods].

It can also be expressed in another way of combining factors:

Profit from the sale of goods = [Profit margin from the sale of a certain type of product].

It must be noted, however, that the total profit mentioned above is a verbal count of the various types of profits, and the average profit margin can be used to calculate the profit rate if the profit of each type of commodity is not calculated separately. That is, the product of the sales revenue of goods and the average profit margin.

It can be found that the profit of commodity sales is not only affected by the revenue from commodity sales, but also by the composition of commodity sales revenue, because the composition of commodity sales revenue directly affects the average profit of commodity sales. Therefore, the factors that affect the profit of commodity sales are also the structural changes in commodity sales.