From ACT Wiki
Operating profit is the amount of revenue after deducting the operating costs.
In a simple business, the operating profit will be the same as the profit before interest and tax.
For this reason, operating profit is sometimes treated in simple terms as being the same thing as the profit before interest and tax.
In a more complex business, there may be other items of income or expenditure, or both, in between operating profit and profit before interest and tax.