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公司财报

Operating profit

/ˈɒpəreɪtɪŋ ˈprɒfɪt/
营业利润
company 1 篇文章 更新于 2026-11-12 15:24 CEFR B2

01定义Definition

Operating profit is what is left from sales after the costs of running the business — but before interest and taxes. In Britain it is often called operating profit; in the U.S., EBIT.

营业利润

04数字怎么看The numbers

Move变动Where it appeared出现位置What it means这句话在说什么
23%H&M: operating profit jumps 23% as cost control pays off
营业利润 · 第 6 张术语卡
It rose to SEK 6,037 m from 4,914 m, a jump of about 23%. This is the number the market watches, because it shows whether the core shops are getting healthier.
为什么它比「净利润」更能说明问题:净利润会被利息、税率等跟经营无关的项目影响,比如借钱多、税负变化,都会让净利润忽高忽低。 营业利润则相当于把「生意本身赚不赚钱」单独拎出来,所以财报分析和股票估值里用得最多。

08延伸阅读Further reading

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