Gross profit or sales profit or gross operating profit

Gross profit or sales profit or gross operating profit is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments.

or Gross Profit = Revenue - Cost of Goods Sold

(Cost of goods sold includes variable costs directly linked to the product, such as material and labor. It does not include fixed costs like office expenses, rent, administrative costs, etc.)

Source: Wikipedia