The operating result is the balance of a company's operating income and operating expenses.
Operating income is made up of various sources of income, such as net interest income, income from securities and investments, the balance from commission business, the balance from financial transactions and other operating income.
Operating expenses, on the other hand, include the costs incurred for the operation of the business, such as administrative expenses (personnel expenses and material expenses), depreciation on property, plant and equipment as well as other operating expenses.
The operating result provides information on how successful a company is in its core business. A positive development of the operating result indicates a good business development, while a negative result can be an indicator of weaknesses in the business model or in the management of the company.
Overall, operating profit is an important indicator of a company's financial health and is often used by investors and analysts as a metric for valuing a company.
