The calculation formula of operating income is: operating income = main business income+other business income, or: operating income = product sales (or service volume) × product unit price (or service unit price). The sales income of main and by-products (or products of different grades) should be fully included in the operating income and the income from providing different types of services.

Operating profit = operating income-operating costs-taxes-sales expenses-management expenses-financial expenses-asset impairment loss-credit impairment loss+fair value change income (-fair value change loss)+investment income (-investment loss)+asset disposal income (-asset disposal loss)+other income.

Verification of operating income growth

1, combining macro policies, industry development and the company's market share in the industry to judge the future market growth space.

2. Analyze and interview the changes and reasons of the gross profit of the company's operating income in different businesses in recent years, and summarize the main uncertain factors of future income growth.

3. Analyze whether the stickiness of major customers is good in recent years; Analyze the profit quality according to the payment of accounts receivable.