Operating Income

/ˈɒpəˌreɪtɪŋ ˈɪnkʌm/

Definitions

  1. (n.) The profit realized from a company's core business operations, calculated before deducting interest and taxes.
    The company's operating income increased significantly this quarter due to higher sales and reduced operating expenses.

Forms

  • operating incomes

Commentary

Operating income is a key indicator of business performance excluding non-operational revenues and expenses; precise definition is important to distinguish it from net income in legal financial disclosures.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

Draft confidently with Amicus

Create, negotiate, and sign agreements in one secure workspace—invite collaborators, track revisions, and keep audit-ready records automatically.

Open the Amicus app