QuickBooks Online does not have a pre-built report that would show a Gross Operating Profit (GOP), Yosuke.
However, you can customize your Profit and Loss report to manually select or exclude all non-operating and fixed expenses accounts to help you manually calculate your GOP.
Here's how:
Open a standard Profit and Loss report and click Switch to Classic view.
Click the Customize button at the top right.
Go to the Rows/Columns section and set the Display columns by drop-down to Total Only for simplicity.
Scroll down to the Filter section.
Click the drop-down list for Distribution Account, then choose the specific income and expense accounts that are needed in the report by checking the boxes before them.
Click Run report.
The Community is always here if you need anything else.
Need QuickBooks guidance?
Log in to access expert advice and community support instantly.