纯利又称作净利、净收益，是常在企业中被使用的会计名词，指一特定时间内，公司的总收入减去商品成本以及所有相关支出之获利。纯利的多少与公司营运的好坏息息相关。以营利为本的企业或组织会比较多个项目的纯利多少，用以评估某项举措是否值得实行。

某特定时间内的毛利 = 该时间内的营业额减该时间内发生的已销售产品的成本

某特定时间内的纯利 = 该时间内的毛利减该时间内发生的相关支出包括折旧

从销售到盈余的计算过程如下：

Net profit, also referred to as the bottom line, net income, or net earnings is a measure of the profitability of a venture after accounting for all costs. It is the actual profit without inclusion of working expense in the calculation of gross profit. In a survey of nearly 200 senior marketing managers, 91% responded that they found the "net profit" metric very useful. In accounting, net profit is equal to the gross profit minus overheads minus interest payable for a given time period (usually: accounting period).