The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement.

被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。

youdao

They show for all the banks a combined net profit of JPY 1.76 trillion, a 2.2 fold increase over the previous year, the highest level in four years.

FORBES: Financial Performance of Six Big Banks

Companies, according to the report, will be eligible for listing if they have a market capitalization of at least 30 billion yuan and have a combined net profit of at least 3 billion yuan in the three years preceding the listing.

FORBES: Foreign Companies to List Shares in Shanghai