gross profit vs earnings

gross profit and earnings both are nouns.

Word	Noun	Adjective	Verb	Adverb
gross profit	Yes	No	No	No
earnings	Yes	No	No	No

As nouns, earnings is a hypernym of gross profit; that is, earnings is a word with a broader meaning than gross profit:

gross profit: (finance) the net sales minus the cost of goods and services sold
earnings: the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)

Other hypernyms of gross profit include lucre, net, net income, net profit, profit, profits.

gross profit (noun)	earnings (noun)
(finance) the net sales minus the cost of goods and services sold	something that remunerates
	the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)