Possibilities to lower profit
An entrepreneur can lower his profit in a simple way by looking critical to company balance sheet. Often it’s possible to form a provision for expected expenses in the future or a claim can be written down if the claim became deficient. Also the balance sheet could mention unsalable shares or you have unsalable stock in your warehouse.
Note: If it’s not possible to from a provision it can be possible to form a equalisation provision, for instance for maintenance on your building