gross profit is the result of the operating activities i.e. 
sale and purchase (items of the trading a/c)whereas while 
calculating net profit we also take into consideration the 
non-operating expenses and income(items of p&l a/c).

gross profit enables us how much profit has been arrived jus
by doing purchasing and selling with direct costs.where as
in net profit included all other operaing and non
operating,income and non operating income.

NET PROFIT IS THE PROFIT THAT ARAISES AFTER THE DEDUCTION 
OF ALL EXPENSES INCLUDING OFFICE EXPENSES.
AND GROSS PROFIT ARAISES AFTER DEDUCTIONS OF ONLY TRADING 
A. CEXPENSES AND IN THESE ONLY MANUFACTURING COST IS 
DEDUCTED