Which item is deducted from the net profit before tax to calculate operating profit?

Non operating income

Operating profit= Net profit before tax + non-operating expenses/ losses - non-operating income
Operating profit is the profit derived from a company's primary business activities, and to arrive at this figure, non-operating income (also known as non-operating revenue or other income) is subtracted from the net profit before tax. Non-operating income includes revenues and gains from activities outside the regular business operations of the company. Examples of non-operating income include interest income from investments, gains on the sale of non-operating assets, and other income not directly related to the core business activities. By deducting non-operating income, the calculation of operating profit focuses solely on the earnings generated from the core business operations, providing a clearer picture of the company's performance related to its primary activities.