Operating Gains (Losses)

Operating Gains (Losses) are the financial gains (losses) directly related to the company’s core business operations. Operating gains represent revenue generated primarily from selling core goods and services, whereas operating losses represent expenses generated from producing core goods and services, including cost of goods sold, salaries and wages, rent, and utility expenses. Operating Gains (Losses) provide insight into the profitability and financial health of a company’s core business, separate from gains (losses) from non-operating activities like investments or asset sales. Operating Gains (Losses) are taken from the company’s cash flow statement.