zysk

Zysk is a financial term in Polish that denotes profit or gain. It represents the amount by which revenues exceed costs and serves as a principal measure of a firm's financial performance. In accounting and economics, zysk is used to assess profitability, efficiency, and the viability of activities.

Common forms include zysk brutto (gross profit), defined as revenue minus the direct costs of goods sold; zysk operacyjny (operating profit), obtained by subtracting operating expenses from gross profit; and zysk netto (net profit), which is the bottom line after financial costs, taxes, and extraordinary items.

In simple terms, zysk brutto = przychody − koszty bezpośrednie; zysk operacyjny = zysk brutto − koszty operacyjne; zysk netto = zysk operacyjny − podatki − koszty finansowe. Calculations follow the accounting framework used and may include or exclude non-operating items.

Profit is not identical to cash flow; it can be affected by non-cash items such as depreciation and changes in working capital. A company may report positive zysk while facing liquidity pressures.

In analysis, zysk is linked with profitability metrics like net margin, return on assets, and return on equity, as well as break-even analysis and budgeting. It remains a central concept in business evaluation and policy assessment.