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Operating Profit

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Operating Profit?

Operating profit (EBIT) is the profit a business earns from its core operations after deducting cost of goods sold and operating expenses, but before interest and tax.

How It Works

  • Start with revenue.
  • Subtract COGS to get gross profit.
  • Subtract operating expenses to reach operating profit.

Saudi Context

Saudi banks evaluating SME credit, and analysts modeling Tadawul-listed firms, use operating profit as the cleanest proxy for core business performance.

Example

A Saudi retailer reports SAR 500 million revenue, SAR 350 million COGS, and SAR 100 million operating expenses, giving SAR 50 million operating profit.

Related Terms

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