How to attain profitablity

The slew of recent settlements appears to be paving the way for court room financial quarters. Infact, with Microsoft settling most of the pending law suits, a number of companies have managed to bounce back into profitable quarters.

For example, does this equation hold true for Gateway’s recent $150 million antitrust settlement with Microsoft?

Gateway/ EMachines Quarterly Revenue – Cost of Goods Sold – Operating Expenses + 150/16 = Profitable Quarter