Give some stream of consciousness and then the answer. 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 and taxes. It is the actual profit, and includes the operating expenses that are excluded from gross profit.

Based on this passage, net profit is profit before tax or after tax?
To answer the question, consider the following: 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 and taxes.
Therefore, the answer is after accounting for all costs and taxes.