英文名称：Operating Profit 中文名称：营运利润
指公司营业活动所创造的，未扣除税款和利息成本的利润。也称“扣除利息和税款前的利润”或“营业利润”。
e.g. San Miguel said that San Miguel Yamamura Packaging Group saw January-June operating profit rise to PHP782 million from PHP296 million in the year-earlier period.
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