【中文版】

净利润是指公司在一定会计期间内，通过各项业务活动，最终取得的净收益。它是公司经营成果的集中体现，也是公司最重要的财务指标之一。

净利润的计算公式为：净利润 = 营业收入 - 营业成本 - 期间费用 - 所得税。其中，营业收入是公司通过销售产品或提供服务所取得的收入；营业成本是公司在生产或提供服务过程中所支出的成本；期间费用包括管理费用、销售费用、财务费用等；所得税是公司需要缴纳的所得税。

净利润的重要性在于，它是公司盈利状况的重要体现，可以反映公司的经营状况和盈利能力。同时，净利润也是公司进行利润分配和规划的重要依据。一般来说，公司管理层会通过调整各项业务活动，努力提高净利润水平，以实现公司的长期发展目标。

【英文版】

Net profit refers to the net income of a company during a certain accounting period, which is obtained through various business activities and is the concentrated expression of the company's operating results. It is also one of the most important financial indicators for a company.

The calculation formula of net profit is: net profit = operating revenue - operating cost - period expenses - income tax. Among them, operating revenue is the income obtained from selling products or providing services; operating cost is the cost incurred in the production or provision of services; period expenses include management expenses, sales expenses, financial expenses, etc.; income tax is the income tax that the company needs to pay.

The importance of net profit lies in that it is an important reflection of the company's profit situation and can reflect the company's operating status and profitability. At the same time, net profit is also an important basis for the company to carry out profit distribution and planning. Generally speaking, the company's management will adjust various business activities to try to improve the level of net profit and achieve the company's long-term development goals.