Gross profits computation under wage rules prescribes Appendix C method for non-banking establishments in bonus administration. Gross profits derived by an employer from an establishment for the accounting year are to be computed, in cases other than a banking company under clause (b) of section 32, in the manner specified in Appendix C under the Code on Wages (Central) Rules, 2026. The rule operates as a computational provision for bonus-related wage administration, prescribing the method for determining gross profits by reference to the stated appendix rather than by a separate formula in the rule itself.