This is a commonly occurring term in French financial statements, for which there is no "official" or standard English equivalent. Breaking it down:

- "Résultat" means profit or loss: profit if it's positive, loss if it's negative. (Note: you should only use "result" if you want to look like you're a very green translator who doesn't have a clue about financial statements in English.)

For "résultat courant avant impôts", I would simply use "profit (loss) from ordinary activities before tax". (Financial statements

- "Courant" means the profit/loss in question is derived from ongoing or recurring operations/activities, as opposed to one-off/non-recurring ones. These are often referred to in English as "ordinary activities".

For "résultat courant avant impôts", I would simply use "profit (loss) from ordinary activities before tax". (Formal financial statements tend to use "before tax" and "after tax" rather than "pre-tax" and "post-tax".)

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Note added at 7 hrs (2020-11-20 17:30:42 GMT)
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Just noticed that part of the final paragraph of my answer has been repeated earlier in the post. No idea how that happened! (And, of course, once an answer has been posted, you can't edit it.)