Net Profit: Net profit is the difference in total revenues and total expenses and losses which include both operating and non-operating items. Funds From Operation: Funds from operation excludes both non-operating incomes and non-operating losses/expenses. Non-operating income refers to the part of a companys income that is not attributable to its core business operations. It is a category in a multi-step income statement. Dividend incomes, gains or losses from foreign exchange, as well as sales of assets, a write-down of assets, interest incomes, and expenses are all examples of non-operating income items. Formula:Fund from operation = Net Profit - Non-operating income(sale of the fixed asset)= Rs. 44,000 - Rs. 4,000= Rs. 40,000Therefore, When net profit is Rs. 44,000 and profit on the sale of a fixed asset is Rs. 4,000, the fund from operations will be Rs. 40,000.