Rekstrarhagnaður
Rekstrarhagnaður, or operating profit, is the profit earned from a company’s normal business activities before interest and taxes. It reflects how efficiently the core operations generate earnings, independent of financing arrangements and tax considerations.
Calculation typically involves subtracting operating expenses from operating revenues. Rekstrarhagnaður is calculated as rekstrartekjur minus rekstrargjöld,
Relation to other measures: Rekstrarhagnaður is closely aligned with EBIT (earnings before interest and taxes) in
Usage and limitations: Analysts use rekstrarhagnaður to assess the profitability and operating efficiency of a company’s