Tong loi nhuan truoc thue :
= Loi nhuan thuan tu HDKD + Loi nhuan khac
Chi tiet : Loi nhuan thuan tu HDKD = DT thuan - Chi bay hop ly
Loi nhuan khac = DT tai chinh - CP tai chinh (lai vay)
Neu khong co doanh thu tai chinh, thi :
Tong loi nhuan truoc thue = Loi nhuan tu HDKD - CP lai vay.