The Income Statement for a trading business runs in one fixed order: revenue, less cost of goods sold, adjusted for the inventory count, then every other revenue added and every other expense deducted. One of those steps goes up, not down. Move through the stages and watch each subtotal shrink or grow, then raise other revenue and watch whether net profit climbs past gross profit.
Move through the stages. Raise other revenue. Switch the inventory count to a gain.
The statement has no operating profit line: gross profit is adjusted for inventory loss or gain, then other revenue is added and other expenses deducted to reach net profit.