what is excluded from the operating profit 
revenue created through the sale of assets is not included in the operating profit figure except for any items created for the explicit purpose of being sold as part of the core business in addition interest earned from cash such as checking or money market accounts is not included nor does it account for any debt obligations that must be met finally it does not include investment income generated through a partial stake in another company the bottom lineoperating profit looks at a company s earnings generated through normal business operations analyzing operating profit which can be found on the income statement is useful because it excludes accounting items such as one time charges interest and taxes that may skew a company s profit in a given year these items are accounted for instead in a company s net profit or bottom line 