A new series of resources aimed at assisting teachers with the delivery of the Edexcel A Level Business specification. This resource specifically looks at topic 2.3.1. Profit. This PowerPoint presentation looks at the concept of profit with a focus upon gross profit, operating profit and profit for the year (net profit). It examines how each type of profit is generated through the use of a Statement of Comprehensive Income and then analyses the use of profitability ratios (gross profit margin, operating profit margin, profit for the year margin) before concluding with a look at how profitability can improved and the difference between cash and profit. It includes a couple of worked examples and practice questions with answers. The slides contain several activities with suggested answers including the Quick Fire Five and a 10 mark practice question. The clear and well-presented nature of the slides are aimed at helping students to understand the topics with each topic analysed to provide a balanced assessment of the theory.