Firstly you will need to add a new Account Tree, change the Income Header to say Net Profit, and then delete all other Headers and Calculation rows, including the Net Profit calculation.
Allocate all the Profit & Loss accounts to the Net Profit Header so they are all in one section.
From the Reports > Builder screen, select your report template. Set the report criteria for your Organisation or Group, and the Business Unit Tree.
For Row Data settings
ADVANCED
Choose the Net Profit Account Tree
Choose Display As = Business Units
Apply Selection
Refresh your report to see the data with the Net Profit per Business Unit:
