Section 9901 of the profit-and-loss account. This is the difference between the operating proceeds (70/74) and the operating charges (60/64).
Operating profit: item 9901 with a positive value.
Operating loss: item 9901 with a negative value.
For concise accounts, the operating profit or loss is calculated through the gross operating margin (9900), by subtracting wages, write-downs, depreciations, stocks and other operating expenses.