Consulting services

Consulting services
Definitions
 
Operating revenue excludes investment income, capital gains, extraordinary gains and other non-recurring items.
 
Operating expenses exclude write-offs, capital losses, extraordinary losses, interest on borrowing, and other non-recurring items.
 
Salaries, wages and benefits include employer contributions to pension, medical/life insurance plans, employment insurance for all employees who have been issued a T4 statement.
 
Operating profit margin is derived as follows: total operating revenue minus total operating expenses, expressed as a percentage of total operating revenue.