Operating profit, also known as EBIT (Earnings Before Interest and Taxes), is a measure of a company's profitability that ignores non-operating expenses and taxes. It's calculated by taking a company's revenue, subtracting the costs associated with running the business, and ignoring interest and taxes. Operating profit shows how well a company is performing based on its core business operations. It doesn't include things like investment income or one-time events.

To calculate operating profit, you take a company's revenue and subtract its cost of goods sold, selling, general and administrative expenses, and depreciation and amortization. The resulting number is the operating profit. It's an important metric for evaluating a company's financial health and performance.