but here ' after charging interest on capital' is a adjective that modifies the noun net profit which means it is also a net profit

It seems like you're asking for clarification on the phrase "after charging interest on capital" as it relates to net profit. Here's a step-by-step explanation:

1. Net profit is a term used in business and finance to describe the amount of money a company has earned after all expenses have been deducted from its total revenue.

2. The phrase "after charging interest on capital" is indeed modifying the term "net profit". It's specifying that the interest on the company's capital (the money it has invested in its business operations) has been deducted from its total revenue along with all other expenses.

3. So, when a company says its net profit is a certain amount "after charging interest on capital", it means that this is the profit it has left after it has paid off all its expenses, including the interest on its capital.

4. Therefore, this is still considered net profit, but it's a more specific type of net profit. It's the profit after all expenses and the interest on the company's capital have been paid.

I hope this helps! Let me know if you have any other questions.