La redditività dell'attività caratteristica depura
 il reddito dai ricavi atipici e straordinari 
evidenziando così solo il reddito della 
gestione tipica

L'azienda Omega ha ottenuto il seguente risultato d'esercizio:

Ricavi                                                                                      46.000
Costi                                                                                        28.000
                                                                                             --------------
                                                                                                 18.000
Oneri Finanziari                                                                     3.000
                                                                                             --------------
                                                                                                 15.000
Ricavi Atipici                                                                          7.000
Ricavi Straordinari                                                               4.000
                                                                                             -------------
Ricavi Totali                                                                        26.000