Understanding the components involved in profit calculations is crucial in accountancy, especially for determining the operating profit from the net profit. Let us examine each given option and determine the correct formula for calculating the operating profit.

**Operating Profit** is essentially the profit earned from the core business operations, excluding any income or expenses not directly related to the main business activities. The formula for calculating operating profit helps in understanding the company's efficiency in its primary business area.

To arrive at the correct formula, let's understand the components involved:

• Net Profit: This is the profit or loss after all revenues and expenses (including operational, non-operational, tax, interest, etc.) have been calculated. It shows the final profitability of the company.
• Non-operating Expenses: These are expenses not related to core operations, such as interest payments or losses from disposal of assets.
• Non-operating Incomes: These include incomes from activities not central to the core operations, like dividends or interest income.

The correct formula to compute Operating Profit from Net Profit is:

• \(\text{Operating Profit} = \text{Net Profit} + \text{Non-operating Expenses} + \text{Non-operating Incomes}\)

This formula works on the principle of reversing the non-operating effects on the net profit, thereby isolating the profit generated from the business's core operations.

Now, let's evaluate each option to find the correct formula:

1. (Wrong) Operating profit = Net profit - Non-operating expenses - Non-operating incomes: Subtracting non-operating items would reduce the operating profit inaccurately.
2. (Correct) Operating profit = Net profit + Non-operating expenses + Non-operating incomes: This option correctly reflects adding back non-operating expenses and incomes to net profit to isolate operating profit.
3. (Wrong) Operating profit = Net profit + Non-operating expenses - Non-operating incomes: Incorrect as it subtracts non-operating incomes, which need to be added.
4. (Wrong) Operating profit = Net profit - Non-operating expenses + Non-operating incomes: Incorrect as it subtracts non-operating expenses, which need to be added.

Therefore, the correct answer is that Operating Profit = Net Profit + Non-operating expenses + Non-operating incomes, as it accurately adjusts the Net Profit to reflect the income from core operations by considering the influence of non-operating items.