Abstract
This work is devoted to the analysis of an enterprise’s operating profit. Third-party users get the relevant information about it from accounting data. By accounting rules, profit calculation is carried out cumulatively from the revenue and expenses data accumulated during the year. This approach covers losses over individual periods, showing only a final result. For example, if there are less negative than positive results, losses become invisible due to their compensation by profit from successful transactions. There is a way to evaluate the results of operating activities, allowing to see the ratio of positive and negative financial results without resorting to management of accounting data. It is based on a stochastic analysis of operating profit, describing it as the difference between mathematical expectations of profit and loss. The practical use of the new approach is shown in a coal mine case.
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