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Under financial concept of capital :-, a profit is earned only if the amount of net assets at the end of a period exceeds the amount at the beginning of the period, excluding any inflows from or outflows to owners
Under physical concept of capital :- Physical capital" refers to fixed capital, any kind of real physical asset that is not used up in the production of a product is distinguished from circulating capital.
: MOHAMMAD SARFARAZUL HASSAN has given a good answer