採算
さいさん · saisan · JLPT N1 · noun
net income
算 — bamboo 竹 + abacus 具 (eye 目 + two hands 廾)
Originally depicted counting with bamboo rods on an abacus-like device. The top 竹 (bamboo) refers to the bamboo counting sticks used in ancient Chinese arithmetic, while the bottom shows hands manipulating them. The meaning broadened from 'to count' to 'to calculate' or 'to plan'.