An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial, and service-providing activities. In general, profit-oriented entities provide economic benefits (dividends, distributions, etc.) to directly to their owners, participants, or members, and in proportion to their “respective” shareholdings, participations, et.

In addition to these structure, profit-oriented entities include mutual cooperative entities and mutual insurance entities, etc.

Profit-oriented entities are also known as for-profit entities.