The essence of net profit and its correct calculation. What is profit, types

Net profit is a part of the balance sheet profit of the enterprise, remaining at its disposal after paying taxes, fees, deductions and other obligatory payments to the budget. Net profit is used to increase the working capital of the enterprise, the formation of funds and reserves, and investments in production.

According to the results of net profit, it is possible to assess the financial condition of the enterprise, this indicator determines how much it is possible to increase or decrease the turnover at the enterprise, as well as how much money can be invested in the development of the enterprise.

Depending on the amount of net profit, dividends are also paid to the shareholders of the enterprise.

How is net income calculated?

Net profit is a very important indicator of the company's performance. Also, net profit is considered to be the money that remains at the free disposal of the enterprise after all planned expenses.

At the expense of net profit, an enterprise can form a reserve capital, purchase new equipment for the enterprise, invest in the activities of other enterprises, charity, and pay dividends to shareholders. Part of the available funds is also spent on encouraging employees: bonuses, trips, corporate events, assistance in purchasing housing, etc.

The amount of net profit depends on many factors, namely:

• The value of the total revenue at the enterprise;
• cost;
• The amount of tax fees;
• The amount of other income and expenses.

There is also the concept of net loss, this is when the company has a negative profit. Many enterprises turn out to be unprofitable, despite the successful activity during the year. Conversely, a small firm without a huge turnover and a wide range of products can bring in colossal sums.

How net income is calculated

There are many ways to calculate net income. By which method not to consider net profit, the result will be the same for all calculation methods. But in practice, a simplified formula is used, that is, the statement of financial results is filled line by line, the final line of which is net profit.

The simplified formula for calculating net income looks like this:

PE \u003d B - SS - UR - KR + PD - PR - NP,

B - revenue;

CC - cost of sales;

SD and KR - administrative and commercial expenses;

PD and PR - other income and expenses;

NP - income tax.

Data for calculating profit using a simplified formula can be taken from the statement of financial results of the enterprise for the required period.

How it looks in the report, and so in which line to fill in, let's consider an example in the form of a table. For example, the Podsolnukh enterprise reflected the following data in its financial statements:

In this case, the net profit is calculated as follows:

150 + 2 - 60 - 15 - 20 - 1.5 - 11.1 \u003d 44.4 thousand rubles.

The formula for calculating net profit in expanded form:

PE \u003d FP + VP + OP - N,

where PE - net profit;

FP - financial profit. It is calculated by subtracting similar expenses from income from financial activities;

VP - gross profit. Calculated as sales revenue minus the cost of production;

OP - operating profit. Expenses are deducted from income from other activities;

H is the amount of taxes.

The formula for calculating net profit in a collapsed form:

PE \u003d P - N, where

P - profit;

H is the tax amount.

Indicators that affect the formation of net profit
Net profit depends on many indicators, and judging by the calculation formula, we see that such indicators are:

1. The company's revenue is the amount of money received from the buyer for the sale of products for a certain period. Revenue also includes income received from other operations that are not related to the main type of activity:

• interest received from the loan;
• income from participation in the activities of other organizations;
• income received from the sale of property and equipment;
• rent and other income.

1. The costs of the enterprise that are associated with its activities. In financial accounting, they are called:

• The costs associated with the production of products and with its further implementation, thus they form the cost;
• The costs associated with the transportation of goods and in the process of sale, they form commercial expenses;
• Expenses that are not related to the main production or are commonly called other expenses.

The main costs of the enterprise include such expenses as:

• Remuneration of employees of the enterprise;
• Mandatory social contributions to the wage fund;
• Deductions for depreciation;
• Payment of utility services;
• material and other costs.

Other expenses include both non-operating and operating expenses that are not related to production, but are paid at the expense of the enterprise. This item of expenditure includes:

• Payment of interest on loans received;
• Write-off of the residual value of unsold equipment;
• Payment for training for employees of the enterprise;
• Marketing expenses;
• Expenses that were associated with force majeure.

1. The amount of tax deductions. Since the legislation of the Russian Federation provides for several taxation regimes, for which the types and amounts of taxes differ. An enterprise can pay taxes such as: income tax, income tax, UTII, or even combine several budget payments, depending on the type of activity.

Also, the amount of tax payments may vary depending on whether the taxpayer has tax benefits.

Frequently asked Questions

Question #1 What is net income?

Answer: Net profit is a part of the balance sheet profit of the enterprise, which remains at its disposal after paying taxes, fees, deductions and other obligatory payments to the budget.

Question number 2: what can be used to disband the received net profit?

Answer: At the expense of net profit, an enterprise can form a reserve capital, purchase new equipment for the enterprise, invest in the activities of other enterprises, charity, and pay dividends to shareholders. Part of the available funds is also spent on encouraging employees: bonuses, trips, corporate events, assistance in purchasing housing, etc.

Question number 3 On what indicators does net profit depend?

Answer: Net profit depends on many indicators. The main ones can be identified as follows: the amount of revenue received, the cost, the amount of tax fees, other income that is not related to the main activity, as well as other expenses.

Question number 4 What are the ways to calculate net profit?

Answer: To calculate net profit, you can use different formulas, but no matter which formula you use, you still get the same result. Formulas come in expanded form, collapsed form and simplified form. But in practice, a simplified formula is used, that is, the statement of financial results is filled line by line, the final line of which is net profit.

Net profit is an indicator of the company's income. It is expressed in a specific amount that remains with the company after all settlements with suppliers, personnel and tax authorities. It does not include operating costs.

The net profit includes a part of the balance sheet profit of the enterprise, which excludes taxes, fees, other deductions to the budget, as well as the expenses of the enterprise (commercial, administrative, wage costs, etc.). It remains entirely at the disposal of the company. From it, the company's funds are updated, dividends are paid to shareholders, and working capital is increased. Money can be directed to the needs of the business, its expansion, modernization of equipment.

Formula calculation

The calculation is made using the following indicators:

• financial profit (Pf);
• gross (PV);
• operating room (Po);

Data is taken for the same period of time, for example, month, quarter, year, from the income statement.

Calculation formula:

Pch \u003d Pf + Pv + Po - N.

Financial, gross, operating profit is all profit before tax. Financial represents the difference between financial income and expenses, operating - between operating. Gross - between revenue and cost of goods.

Profit before tax is the difference between revenue and the cost of purchasing goods (cost, delivery, training, wages, VAT).

The amount of tax deductions depends on the system of taxation and the field of activity.

Business taxes

Tax rates:

• the main taxation system is 20%, this amount is paid by enterprises from their income, if they do not apply other regimes;
• when choosing a simplified system (STS), the amount of deductions is 6% (income is taxed) or 15% (the difference between income and expenses);
• for agricultural enterprises - 6%;
• UTII - 15% of imputed income;

The USN rate may be reduced in some regions.

Calculation examples

Example 1

Initial data:

• DOS 20%;
• employees - 1, salary - 40 thousand rubles. before deduction of taxes and contributions for 1 sq.;
• Q1 revenue 2015 - 2,000 thousand rubles (including VAT 360 thousand rubles);
• costs for the purchase of goods for I quarter. 2015 - 1,200 thousand rubles (including VAT 216 thousand rubles);
• costs for delivery and preparation for sale for the I quarter. 2015 - 150 thousand rubles (including VAT 27 thousand rubles).

VAT payable - 117 thousand rubles. (216 and 27 - to be reimbursed from the budget).

Personal income tax and contributions \u003d 5.2 (13%) + 8.8 (PFR) + 2.04 (FFOMS) + 1.16 (FSS) \u003d 17.2 thousand rubles.

Profit before tax (553 thousand rubles) = 1,640 thousand rubles. (revenue without VAT) - 1,107 thousand rubles. (purchase costs excluding VAT + delivery and preparation costs excluding VAT).

Pch \u003d 553 - 17.2- 20% \u003d 428.64 thousand rubles.

Example 2

Initial data:

• USN 15%;
• no employees;
• revenue for 2014 - 2,300 thousand rubles;
• costs for the purchase of goods - 1,500 thousand rubles;
• costs for delivery and preparation for sale - 300 thousand rubles.

Since the taxation system is simplified, VAT is not taken into account in the calculations.

The amount of contributions = 20727.53 rubles. (up to 300 thousand rubles) + 20,000 rubles. = 40,727.53 rubles.

Pch \u003d 2,300 - 1,500 - 300 - 40.72753 - 15% (STS) \u003d 390.37 thousand rubles.

Summary

Net profit is an important indicator of the performance of the enterprise. It reflects the development of the company, its creditworthiness and shows investment attractiveness.

Suppose there is a raw material, a finished product is made from it. The cost of raw materials, work, and other processes is 8000 rubles, and the sold product goes for 48000 rubles. It turns out that the cost of the product is 8000 rubles, it is sold for 48000 rubles, the net profit is 40000 rubles. How to calculate the percentage profitability of the entire production? And how to calculate the profitability of the sale?

In order not to get confused, you need to separate income from profit. In this example, the income is 48,000. The cost of 8,000 is subtracted from the income of 48,000 and we get a profit of 40,000. To determine the profitability, we divide the profit by the cost and multiply by 100, we get a profitability of 500. In this example, the profitability of production is 500 percent, but this is somewhere overseas. You need to incur business expenses, pay for shipping, other services and profitability may already be much less. Some novice merchants are very surprised when their cheap goods are not allowed through customs, as they are too cheap and they take payments not at the actual cost, but at the cost of the goods from directories, and the planned profitability drops significantly.

Dear commentators and the author of the question! But the question is with a trick. The commentators drew the correct formulas. But, let's go down to the sinful earth and take a look at two documents - the balance sheet of the enterprise and the income statement. And what do we see there? And the income tax tax base (in the report) does not at all correspond to the amount of money in the account (the active part of the balance sheet). And, as a rule, the income tax base is much larger than the money in the account. But the money to pay the tax is withdrawn from the company's account, which reflects the availability of money, but not from the account where the accountant entered the result of the activity. So what should be considered the amount that should be considered profit? As soon as you deal with this task, then you can already proceed to the calculation of the value of profitability. So think!

"Physical" meaning of PROFITABILITY of products: how many rubles of profit each ruble invested in the manufacture and sale of this product brings.

In this case, P = [(48000 - 8000) / 8000] x100% = 500%

Everything is quite simple here if you consider the profitability of products, this is the ratio of profit to cost and expressed as a percentage, multiplied by 100%, and in this case 40000/8000 * 100% \u003d 500%, i.e. for each ruble invested in production, it turns out 5 rubles. The indicator is more than worthy.

Profitability of sold products:

ROM \u003d (profit from the sale of products, works, services / Cost of goods sold) * 100%

Profitability of sales (Margin on sales, Return on sales) - the ratio of operating profit (profit from sales, EBIT) of the company to its revenue (Sales).

ROS = EBIT/SALES = operating income/revenue × 100%

How to calculate interest on a deposit - the formula for calculating income for replenished, non-replenished and with capitalization

Happy holders of their own bank deposits could earn more on a bank investment if they did not neglect public information on how to calculate interest on a deposit. After evaluating the main parameter - the interest rate, you need to pay attention to other conditions on which capitalization depends. To do this, you need to understand the difference between simple% and complex ones and, using specific examples, familiarize yourself with the calculation of the income amount for various types of savings.

According to the classical definition of finance, interest refers to the profit (remuneration) accrued and paid to the investor for the use of his funds. The purposes of use can be investments or any other activity that provides for the temporary alienation of these funds in favor of the interested party. Credit organizations make accruals in accordance with the concluded agreements, using a simple and complex calculation method.

With simple accrual, the profitability of the deposit is determined through the calculation of% at a time for the entire period of the account or regularly with a frequency, for example, once a month. The amount of monthly profit made under such an accrual scheme is accumulated on a special account, separately from the main body of the deposit without a refund. Simple % can be withdrawn at the end of each contract period.

When calculating compound interest when opening deposits, the investor's profit is formed by accruing% on the amount increased by adding to the current body of the deposit the percentage yield of the previous period (capitalization frequency). At a fixed rate, compound interest is more profitable for the investor than simple interest. The disadvantage is that banks use restrictions in the deposit agreement when withdrawing. This carries risks. For example, while the client is waiting for the expiration of the contract, a surge in inflation can eat up the entire profitability of a deposit of any size.

How to calculate interest on a deposit using a simple formula

If you have an urgent need to manage your funds by opening an investment at a simple%, then it is best to calculate the yield yourself according to the simple interest calculation formula. In practice, you may encounter two types of bank savings by replenishment: replenished and non-replenished by balance. How to calculate the numbers for each type is described below.

With the payment of simple interest at the end of the contract

• S = (P x I x (T / K))/100;
• S is the amount of profit;
• P is the size of the attachment;
• indicator I – annual rate;
• T – period of placement (calculate in days);
• K is the number of days in the current year;
• suppose a citizen decides to invest money for 180 days at an annual rate of 12%, the amount of savings is 100,000 rubles, according to the above formula, the yield can be calculated as follows: (100,000 * 12 * (180/365)) / 100 \u003d 5,916 rubles.

Calculation of a deposit with capitalization

Sometimes circumstances allow you to get additional money that you would like to save and increase on a bank deposit. There is no need to open a new separate account. If there is a corresponding clause in the contract, you can add money to an existing deposit. To check the correctness of accrual with replenishment, use the formula that will help you calculate the amount of the deposit with capitalization:

• S = ((P x I x (T / K))/100) + ((P 1 x I x (T 1 / K))/100);
• where the first and each subsequent component differ from each other by the variables P and T (the size and term of placement of the main body of the account).

Suppose a citizen has invested money for 60 days at 12% per annum with the possibility of replenishment. The initial amount is 50,000 rubles. On the 20th day, a citizen replenishes the account by 10,000 rubles. It turns out that 50,000 rubles lay on the deposit for 19 days (T). From the 20th to the 60th day (20 days, T1), the body of the account was 60,000 rubles. The interest on the deposit must be calculated as follows: ((50,000*12*(19/365))/100+((60,000*12*(20/365))/100 = 312.33+394.52=706.85 rubles.

How to calculate income on a deposit with interest capitalization

Those who have encountered microcredit organizations (MFIs) in their lives know that these creditors like to charge their debtors every day with% on the balance, which inflates the amount of debt. A simple bank depositor cannot count on the same returns, but the profit from the accrual by the bank of the amount to which the cost of% for the previous period (capitalization) is added is of particular interest. It is better to calculate the percentage of the deposit amount yourself. This requires mastery of complex calculation formulas.

When evaluating the offer of a credit institution and the size of the loan, which implies a non-replenishable account with a monthly capitalization of interest, it is necessary to use the compound % algorithm. If MFIs set the frequency - once a day, then banks start from three months and less often from one. If capitalization is made every quarter or month, the yield grows more significantly. Interest on deposits made at compound interest is calculated according to the basic formula:

• S = (P x I x (G / K)) / 100;
• S is the amount of profit;
• P is the size of the attachment;
• I - annual interest rate;
• G is the period after which the capital is replenished;
• K is the number of days in the current year.

Further, the received amount of profitability is added to the initial body of the deposit, and the resulting figure is again put into circulation. For example, a citizen invested 100,000 rubles for a period of 90 days at 10% per year. The capitalization period is 30 days. The calculation of annual interest on deposits in rubles will be as follows:

1. The first month of interest calculation when the deposit is opened: (100,000*10*(30/365))/100=822.
2. Second month: ((100,000+822)*10*(30/365))/100=829.
3. Third month: ((100 822+829)*10*(30/365))/100=835.

Deposit with replenishment during the term of the contract

An investment agreement with replenishment implies that after each separate period, a certain amount of funds is added to the initial investment. The partial complexity of the formula for calculating income led to the development of special online deposit calculators for the profitability of replenished savings. If it is important for you to know how to calculate income, then check out the formula:

• S = P add.*M / I*((1+I / M) M*n-1)+P*(1+ I / M) M*n;
• S is the amount of income;
• P is the initial amount of the bank deposit;
• P add. – amount of replenishment;
• I - annual interest rate (in hundredths, that is, you need to divide by 100);
• M is the number of capitalization periods;
• n – deposit term (number of years);
• Suppose a citizen has deposited 100,000 rubles in a bank for one year. at 12%, he can afford to replenish savings by 4000 monthly, after the expiration of the contract, the bank will have to return the amount: 4000*12/0.12*((1+0.12/12)12*1-1)+100000 *(1+012/12)12*1=163,412.52 rubles.

How to calculate the income on a deposit, taking into account the effective rate

Often, when evaluating the profitability of savings, people pay attention to only one parameter - the advertised interest rate, written in huge type. At best, some citizens have an understanding that% can be added to the balance and create a more efficient accumulation than when accrued at the end of the entire term. This is a superficial understanding that leads to underestimation of its benefits.

What is the effective deposit rate

This term is used by financial market professionals who understand that a bank attracts a client not only with one figure of the nominal interest rate, but also with the possibility of capitalization of%, as well as bonuses for fulfilling the conditions. The cumulative high interest income, taking into account all the nuances, is called the effective rate. This parameter differs from the nominal rate prescribed in the contract. With a normal investment, % can be mechanically calculated, accrued and withdrawn at the end of the contract.

A good general idea of ​​how to calculate the effective interest rate can be obtained by analyzing the following capitalization formula:

• calculate effective rate = ((1+(nominal rate/12) T-1)*12 / T;
• T - the number of months of investment;
• for example, a citizen wants to place an investment for a period of two years with a monthly capitalization condition, at a nominal rate &%;
• the effective rate is: ((1+9%/12)24-1)*12/24)*100 = 9.82%.

What deposits are taxed

The method of accruing tax on income on deposits in rubles occurs if the interest rate exceeds the refinancing rate of the Central Bank by 10%. It is equal to 8.25, plus 10% will be 18.25%. If your investment earns more, you will have to pay tax. If the client has foreign currency savings, the tax is deducted at 9%, residents (35%) and non-residents (30%) are taxed. Money is paid only from the difference - if the rate is 20% per annum, then the tax will be calculated from 1.75%. It is not required to calculate the amount and fill out declarations, the bank itself will deduct the money when paying income.

No matter how strange it may sound, but in order to calculate profit, you must first calculate all the costs. After all, profits may not appear at all following the results of a full business cycle. However, even if there is no profit, this is not a reason to despair and stop working. As many entrepreneurs say, first you feed the business, and then the business feeds you.

Instruction

To count profit and in the future to be able to implement the right financial and management decisions, first of all, from the very beginning of the activity, it is necessary to organize full financial accounting. It should reflect all the amounts you invest in the business (personal or credit funds), the amounts and shipments (if they do not match), as well as all the costs that you incur, line by line (purchase of goods, floor space, delivery, utilities etc.).

After a certain period, for example, one month of work, bring all the calculations into one table. In the first line, highlight the revenue received for the month, in the following lines indicate all the expenses incurred. By summing up the total by costs, you can find the difference between revenue and expenses and, thus, calculate profit. However, in this report it follows that in business practice there are moments of discrepancy in the timing of the occurrence of certain obligations and payment for them. Let's say you took the product for sale, or, conversely, shipped it, and you will receive payment for it later. In addition, a similar situation may be with other counterparties, for example, advance payments for rent or. All these points should be taken into account and compiled data for shipment, that is, by the time when the obligations arose, and not when they were paid, in order to have a clear financial picture of the month before your eyes.

You can also calculate profit as a percentage of revenue. This indicator and the analysis of its change over time helps to make better management decisions. In order to determine the profitability, divide the amount of your profit for the month by the amount of revenue received and multiply the result by 100%. Different types of activities are characterized by their own level of profitability, however, according to this indicator, you can compare your business with other similar ones.

After the legislative abolition of the need to use cash registers for payers of a single tax on imputed income, the corresponding obligation to maintain a cash book compiled according to Z-reports also disappeared. However, this does not prevent us from counting revenue using management accounting tools.

Instruction

Usually, at each outlet, the seller has the so-called income and expenses, which takes into account the proceeds from the sale of goods and settlements with suppliers, if they are carried out upon delivery. To count revenue for a certain, you need to add up all receipts upon arrival. If you subtract from them the total amount of expenses for the same period, then you can compare the amount received with the amount available. Thus, control can be exercised. However, this method can only be used as a measure of operational control, since the seller has the opportunity to both overestimate and underestimate the figures recorded in the income and expense notebook.

Therefore, another way to calculate is regularly used revenue and make a check - a systematic inventory. To do this, once within a certain period of time, such as one month, a complete inventory. To the figures obtained after manual calculation for each type, purchases made over a given period of time are added and sales are subtracted. The balance obtained by calculation must match the actual availability of goods.

Using the above control, you can calculate revenue from goods sold for a certain period of time. To count revenue, found from the results, multiply the number of goods sold by the sale price of these goods. Thus, you will not only consider revenue, but also identify the amounts of shortages that are usually distributed to sellers or, conversely, surpluses that should be credited.

Price electricity depends on many factors. From the region of your residence, from what type of stove you use, electric or gas, as well as from the model of your accounting device. When using a one-rate metering device, you pay for the used electricity at one rate throughout the day. With a two-tariff metering device, the cost electricity depends on the day and night rate set in your area. Some use multi-tariff meters. The price for 1 kWh varies by time of day and depends on the established tariffs.

Instruction

To calculate the cost of used, using a single-rate meter, subtract the previous figure from the meter reading for the day, which is indicated in the receipt column on the day of payment. Multiply the resulting difference by the amount of the tariff in your region. The result will be the cost per spent in that month.

When calculating the cost of used electricity for a two-tariff instrument, two tariff readings are required. The night time rate that is valid in your area and the daytime rate. From at night rate, subtract the figure in the column on the day of payment in the previous receipt. Do the same with the readings of the daily rate. Multiply the resulting amounts by night and day, add both amounts. You will get used electricity, which is needed.

Pure profit is that part of the company's balance sheet profit remaining at its disposal after all necessary taxes, deductions, fees and obligatory payments to the state budget have been paid. Calculating net income is not difficult at all.

Instruction

Net profit for a specific reporting period = Profit from (from core activities) + Profit from other activities - Tax amount (it must be calculated in accordance with the requirements established by PBU 18/02 and the Tax Code of the Russian Federation) - Sanctions accrued for violation of tax legislation. Therefore, at the expense of increasing the total profit: - The amount of income tax payments;
- Tax sanctions.

On credit 99 of the account, you must reflect the accounting profit before tax (that is, before paying income tax), formed in accordance with all accounting rules at the end of the reporting year. And on account 99, you must reflect various penalties for committing tax offenses and the amount of contingent income tax expense, which you need to calculate in accordance with the requirements set forth in paragraph 20 of PBU 18/02.

On the last day of every year 99, the account must be closed, that is, the reformation must take place. At the same time, the amount of net profit received by the enterprise is debited from account 99 on credit to account 84 "Retained earnings".

You must issue the following: D 99 K 84 - when writing off net profit of a particular reporting year;
D 84 K 99 - when writing off the reporting year. After that, the amount received must be reflected in Form No. 2 - “Profit Statement and” on the corresponding line “Net profit of the reporting year”.

Error is a value that determines the possible deviations of the received data from the exact value. There are concepts of relative and absolute error. Finding them is one of the tasks of mathematical analysis. However, in practice it is more important to calculate the spread error of any measured indicator. Physical instruments have their own margin of error. But not only it must be taken into account when determining the indicator. To calculate the spread error σ, it is necessary to carry out several measurements of this quantity.

You will need

• A device for measuring the desired value

Instruction

Determine in turn the difference between each value obtained and the average value<х>. Write down the results of the obtained differences. Then square all the differences. Find the sum of the given squares. Save the last result of the sum.

Take the square root of the division. This will be the error in the spread of σ, the value you measured.

Since the profit calculation enterprises refers to management accounting, which, in turn, is not regulated by anyone, then such a calculation is formed based on the needs of the management of an individual enterprises. Each company may have its own way of calculating profits.

Instruction

Depending on the field of activity, calculate profit enterprises may be easier or harder. So, if an enterprise is engaged in trade, then the calculation of profit for it will be easier than for industrial enterprises. A universal count can be carried out by taking into account the number of assets at the beginning and end of the reporting period. To do this, you need to separately calculate different types of assets. First, it is material values. To them, materials not involved in, for example, equipment and office equipment. This asset can be counted as the receipt of materials and materials by the enterprise.

Further, raw materials are considered, that is, the materials necessary for the immediate finished product. It is considered by removal from warehouses and production. Count the finished product, the money in the cash register and in the bank account of the company. These are the main sources of income enterprises.

In addition, it is important not to forget about the money in the cash register or on the account of firms that are your partners, loans issued by you, accountable money and debts of buyers. Right there to count profit enterprises, it is worth considering such an asset as debts to suppliers.

So, after taking into account and comparing all assets at the beginning and end of the period, you get a total profit enterprises. But the calculation does not always end there, sometimes we need to find out the balance sheet, gross, tax or net profit enterprises. Most often managers and shareholders enterprises interested in pure profit. It is calculated by subtracting from the balance sheet profit, which is the total profit Yu enterprises received for the period from all types of activities enterprises fixed in, fees, deductions and other mandatory in the budget.

D - indicator;
C - the value of the selling price of products;
Q - the value of the number of products sold.

Calculate the sum of all indicators included in: total income received from the sale of goods, including servicing and auxiliary; income from securities; income from various (insurance, banking) operations carried out to provide financial services.

Calculate the adjusted gross income, which is the amount of gross income minus the amount of value added taxes, the amount of excise tax, and the value of other receipts.

Calculate gross income using the formula:

C + lg + G + NX, where

C - indicator of consumer spending;
lg - the amount of the company's investments;
G - purchases of goods;
NX - pure

Only its positive result can indicate that the company is successfully growing and developing. That is why it is important to be able to correctly calculate the net profit.

Net profit is considered the basis, implying the long-term development of the company. It reflects the financial condition of the company, its competitiveness, solvency. Net profit is the final part of income that remains after all deductions: for taxes, salaries, purchase of equipment, rent and other expenses.

Thanks to the results of net profit, it becomes possible to assess the state of the organization, find out how much it is possible to increase / decrease the turnover, how much money can be invested in the further development of the enterprise.

Important! If the organization has large debts, then the calculated net profit will be considered a loss, which will reflect the extent to which it is possible to cover the existing debt to the creditor.

Net profit and its calculation (video)

How to calculate net income correctly

In order to find out the net profit, you do not need to bother with complex formulas and calculations. In fact, everything is much simpler than it seems. Relatively speaking, in order to find out the net profit, it is necessary to add up all income and expenses separately, then subtract the amount of expenses from the income amount. Subtract tax from the resulting amount. Here is your net profit.

Let's take a simple example.

For example, you decide to become an individual entrepreneur and sell laptops via the Internet. For 3 months of work, the following financial result has developed:

Now we count:

480,000 (income) - 400,000 (expense) - tax % = Net Profit

In this calculation, everything is simple and there is nothing complicated. According to the results, it can be understood that the individual entrepreneur has remained in the black and has income that he can spend on his own needs or invest in the development of his online store.

But with large organizations and enterprises, it is much more difficult to calculate this type of profit. It is necessary first of all to calculate the components of income and expenses, and only then look for the PE (net profit).

There are several options for formulas for calculating net profit. They look different, but the meaning and result remains the same - it is necessary to add up all income and expenses separately, then subtract the amount of expenses from the amount of income, and deduct tax from the resulting amount.

Basic (expanded) formula:

PE \u003d FP + OP + VP - N, where

PE - net profit;

FP - financial profit. Calculated as follows: (financial income minus financial expenses);

OP - . Calculated as follows: (operating income minus operating expenses);

H - tax percentage (according to the law).

For example, consider the situation:

Firm "My company" calculation of net profit for 2016:

Calculation of gross profit based on table data:

2450000-1256000=1194000

Our financial profit is:

260000-10000=250000

Operating profit:

300000-200000=100000

(250000+1194000)*20%=288800

250000+1194000-288800=1155200

Net profit analysis methods

There are two effective methods for analyzing net income.

Factor analysis of profit

The main point in this analysis is to identify the causes and their impact on the change in profit in rubles. They are internal and external.

External factors include:

• depreciation of money;
• changes in laws;
• natural conditions;
• change in the terms of delivery of raw materials;
• demand structure;
• transport tariffs;
• increase in electricity tariffs;
• rising prices for raw materials;
• the state of the level of competition;
• political regulation and relations.

Internal factors include:

• reduction/increase in the number of employees;
• rent growth;
• change in the structure of output;
• reduction/growth of products (or services);
• changes in product prices;
• amount of taxes.

Factors affecting the state of profit:

• price (for a product or service);
• cost price;
• selling and administrative expenses.

Stages of the FA:

1. Choice of main factors.
2. Systematization and classification.
3. Relationship modeling.
4. Calculation and evaluation of the influence of all factors.

Factor analysis can be performed using the following formula:

∆CHP = ∆V + ∆SS + ∆CR + ∆UR + ∆PD + ∆PR – ∆SNP, where

∆ is a sign meaning "change";

PE - net profit;

B - revenue;

SS - cost;

SNP - current income tax;

CR - commercial expenses;

SD - administrative expenses;

PD - other income;

PR - other expenses.

Conducting statistical analysis of profits

The main tasks of the statistical analysis of net profit can be considered:

• Analysis of the structure and initial volume of profit formation.
• The study of financial relations.
• Evaluation of directions for the use of funds.
• Analysis and dynamics of profit.
• Study of the financial stability of the enterprise.
• Analysis of the dynamics of the total amount of BP.
• Index analysis of the influence of factors on the volume of profit.
• Analysis of the BP structure.

Profitability analysis

To determine the financial condition of the organization and evaluate its profitability and payback, it is necessary to analyze the profitability. It reflects the entire efficiency of the use of enterprise resources: monetary, material, production, etc.

Using an example, we will analyze the profitability analysis of a fictitious car service LLC Optima-Service:

Table 1 - Analysis of the composition and dynamics of profits of Optima-Service LLC for 2010-2012

Based on the initial data presented in Table 2, we will calculate the profitability of Optima-Service LLC for 2010–2012.

Table 2 - Initial data for calculating the profitability of Optima-Service LLC for 2010–2012

Table 3 - Calculation of profitability of Optima-Service LLC for 2010-2012

Calculated profitability indicators of Optima-Service LLC for 2010–2012 for the purposes of analysis, we summarize in table 4.

Table 4 - Analysis of the profitability of Optima-Service LLC for 2010–2012

Based on the results, we see that in 2012, in comparison with 2010, there is an increase in the profitability of Optima-Service.

Note: In calculations, it is important to take into account every comma and unit. Otherwise, you risk getting incorrect results. Therefore, it is necessary to double-check and recalculate all calculations.

Enterprise profitability, calculations (video)

In the video below, the specialist speaks in a competent and accessible language about the profitability of the enterprise and makes calculations.

Distribution of net profit

The procedure for distribution of profits is regulated by the charter of the enterprise and is divided according to the distributed shares of participants.

For a specific distribution of net profit, it is necessary first of all, and only after a general decision has been made, to pay sums of money to each of the participants.

If there is only one participant (for example, an individual entrepreneur), then he himself decides where and how the income from net profit will be realized.

The net profit indicator helps to determine the level of profitability of the enterprise, efficiency and profitability for the selected period of time (per month, quarter, year). But he cannot predict the future state of the firm. It is important to choose the right strategy for the development of the enterprise, since this factor will significantly affect the level of net profit.