[8] This classification apparently stems from the desire to present in the financial statements a perhaps more "comfortable" picture in terms of losses (Dekel, pp. 313, 10-15, 317, 4-7, 320, 4-10).
[9] For types of profit (raw, operational, clean), see, for example: Civil Appeal (Center) 57041-12-17 Nagar v. One Software Services (1997) Ltd. (May 4, 2025), para. 51; Civil Appeal (Jerusalem District) 4091-06-14 Nissan v. Jerusalem Urban Planning, Development and Conservation Association (August 15, 2023), paras. 298-304; Civil Appeal (Tel Aviv District) 1068/08 Y.A.L. Assaf Harofeh Association v. Value Added Tax (May 31, 2020), Section 62.
[10] The expert also referred to the data and estimates included in the lawsuit regarding the months of February to June 2018, and it was correct to assume in its favor an efficiency in a manner that would have allowed for a profit of NIS 15,000 (based on a net profit at the rate appearing in its audited reports, 2.5%). We have seen that this period is not relevant to our case. We can also find reason in Lehavot's argument that the agreements regarding the expert's authority as they were given effect by a decision on March 29, 2021, They did not include a period later than January 18, 2018.
[11] Here, too, the opinion included some reference to the period after January 2018. See footnote 10 above.
[10] See "The Routines" as described at p. 181, paras. 11-16.
[11] In contrast to the stipulation that allowed Lehavot to announce the termination of the agreement with 180 days' notice, the meaning of which is indisputable, the matter was known at the time of the engagement, discussed with lawyers, incorporated into the agreement, and the claim is that there was no intention to make use of it.
[12] With reservations regarding the service component: In paragraph 3.5, CPA Strashnov noted that when examining the high gross profit percentage in the years 2015-2017 (as indicated by Danan's audited reports), the net profit, after deducting management and general expenses and financing expenses, should be set at 6%.