When preparing a reconciliation statement, use the following operational adjustments:
$$\text{Costing Profit} \quad (+)\text{ Under-valuation of Closing Stock in Cost Accounts}$$
$$\quad (-)\text{ Under-valuation of Opening Stock in Cost Accounts}$$
$$\quad (-)\text{ Purely Financial Charges (e.g., Income Tax, Loan Interest)}$$
This step-by-step approach ensures your cost profit matches your financial profit.