is the profit realized from the day-to-day operations of the business. It excludes income realized from other sources e.g., investments in other business'.
A company's profit before nonoperating items such as interest income, interest expense, and gains and losses on sale of assets used in the business, loss on lawsuit, etc. To Top
An income statement subtotal that is variously called operating income or operating profit. Gross profit minus operating expenses. A credit balance here, shown as a positive number, indicates that the firm makes money on its principal operations. . A debit balance, shown as a negative number, indicates that the firm loses money on its principal operations.
Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects of accounting changes.
refers to the sum of net interest income and non-interest income.
In its simplest form is the result of revenues minus cost of goods sold minus operating expenses.
Net sales less direct and indirect operating costs and before deducting cost of capital, extraordinary items and taxes.
The amount left over from Gross Profit after the company's Operating Expenses have been deducted. Operating Income is used for paying interest on the company's debt, and income taxes. What's left over is Net Income.
Compares the gross profit from business operations against operating expenses.
Generally defined as a company's income before interest payments and taxes.
Operating income is the same as "Operating Revenue." This term applies to enterprise fund and internal service fund budgets.
The profit realized from one year of a business operation.
Sales revenue minus cost of sales and operating expenses. Similar to earnings before interest and taxes, operating income is examined when the earnings of the core business are analyzed. Also referred to as operating profit, operating earnings, and income from operations.
Operating income equals net income adjusted to eliminate the impact of realized/unrealized gains and losses on investments and the change in net unrealized gains and losses on derivatives. FBL Financial Group uses operating income, in addition to net income, to measure its performance since realized/unrealized gains and losses on investments and the change in net unrealized gains and losses on derivatives can fluctuate greatly from quarter to quarter. These fluctuations make it difficult to analyze core operating trends. In addition, for derivatives not designated as hedges, there is a mismatch between the valuation of the asset and liability when deriving net income. This non-GAAP measure is used for goal setting, determining company-wide bonuses and evaluating performance on a basis comparable to that used by many in the investment community. FBL believes the combined presentation and evaluation of operating income, together with net income, provides information that may enhance an investor's understanding of FBL's underlying results and profitability.
Annual sales minus the cost of producing, distributing and selling products and the depreciation or amortization of capital expenditures. It indicates a company's ability to generate the margins necessary for its operation and growth.
Earnings before interest and taxes, which are non-operating expenses.
Profit realized from operations. In Norton Healthcare's case, patient service margin plus investment income.
For thrift institutions, income generated by the customary lending and deposit taking business of an association; sometimes called gross operating income. Major operating income items include interest earned on loans, loan fees and charges, net income from service corporations and subsidiaries, stock dividends received and earnings on reserves.... read full article
The profit or loss stemming from all operations, including underwriting and investments.
The amount of profit earned during the normal course of operation.
The result of deducting the cost of all sales and operating expenses from a company's net sales. Listed on the statement of earnings.
An income statement subtotal calculated as gross profit minus operating expenses.
The excess of operating revenues over operating expenses.
The income derived after subtracting operating costs and expenses from net sales
Calculated as revenues from oil and gas sales less cash hedging costs, transportation costs, royalties and operating costs.
A measure of a company's' earning power.
An entry on a company's income statement. It is the company's net sales minus cost of goods sold, selling and administrative costs, and depreciation. It is an indication of the company's profit directly related to its primary business.
The net sales of a company minus the cost of the sales and operating expenses.
Turnover. Revenues from operations including scheduled flight revenues, charter revenues, maintenance to third parties revenues and all other operating revenues.
The difference between the revenues of a business and the related operating expenses, excluding income derived from sources other than its regular activities and before income deductions.
Net sales less cost of sales, selling expenses, administrative expenses and depreciation. The pre-tax income from normal operations.
The profit realized from a business' own operations.
A corporation's net sales minus its cost of goods sold, depreciation and selling and administrative costs. The total, shown on the corporation's income statement, indicates how much of the company's profits is attributable to its principal business. See: Balance Sheet; Depreciation; FIFO; Financial Statement; Income Statement; LIFO
Total income excluding non-operating items. In ING's case, an example of a non-operating item is realised profit on the sale of equities meant to finance new acquisitions.
Earnings before deduction of interest payments and income taxes. It measures a company's earnings power from on-going operations and demonstrates the ability of a company to earn sufficient profit to pay interest on its debt. Referred to as EBIT.