This is the 2748th most frequent Korean word.
영업이익은
"Operating profit."
Here, '영업이익은' is used as the subject of the sentence, presenting it as the indicator being discussed.
영업이익은 회사의 재정 상태를 보여줍니다.
Operating profit shows the financial status of the company.
In this sentence, '영업이익은' serves as the topic of comparison between the current and previous years.
우리 회사의 영업이익은 작년에 비해 증가했습니다.
Our company's operating profit has increased compared to last year.
'영업이익을' here is used as the object receiving the action in the sentence concerning improvement efforts.