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Net Sales

Gross sales, net of returns and discounts allowed, if any.

Gross Profit

Net sales minus cost of sales.

Operating Expenses

All selling and general & administrative expenses, includes depreciation, but not interest expense.

Operating Profit

Gross profit minus operating expenses.

All Other Expenses (Net)

Includes miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general & administrative expenses, netted against recoveries, interest income, dividends received and miscellaneous income.

Profit Before Taxes

Operating profit minus all other expenses (net).