When you pay Operational Expenses from your Gross Profit such as Electricity, Rent, Logistics the amount you have left now is the Operating Profit.
You can not take this money home (count as true business profit) as Taxes are yet to be paid at this stage.
Operating Profit accounts for costs that your business can directly control by maybe hiring / firing staff, getting an office with cheaper rent.
For this reason, interest payments and taxes are not accounting in Operating Profit, as a business can’t control interest rates or tax rates.
