	First Quarter		Second Quarter			Third Quarter		Fourth Quarter		Total
Year Ended December 31, 2020
Revenues from services	$	4,619.1	$	3,742.2		$	4,584.8	$	5,054.9	$	18,001.0
Gross profit		724.0		576.7			725.1		798.9		2,824.7
Operating profit (loss) ^(a)(^c^)(d)^(e)		37.7		(50.0	)		61.6		138.3		187.6
Net earnings (loss) ^(a)(b)(c)(d)^(e)(f)		1.7		(64.4	)		10.3		76.2		23.8
Net earnings (loss) per share - basic	$	0.03	$	(1.11	)	$	0.18	$	1.34	$	0.41
Net earnings (loss) per share - diluted⁽^g⁾		0.03		(1.11	)		0.18		1.33		0.41
Dividends per share		—		1.09			—		1.17		2.26

Year Ended December 31, 2019
Revenues from services	$	5,044.9	$	5,373.1		$	5,248.9	$	5,196.6	$	20,863.5
Gross profit		804.8		870.4			840.3		859.6		3,375.1
Operating profit⁽^h⁾^(i)(k)		105.5		130.8			217.0		191.6		644.9
Net earnings⁽^h⁾^(i)(j)(k)		53.5		127.3			146.1		138.8		465.7
Net earnings per share - basic	$	0.88	$	2.12		$	2.44	$	2.35	$	7.78
Net earnings per share - diluted⁽^l⁾		0.88		2.11			2.42		2.33		7.72
Dividends per share		—		1.09			—		1.09		2.18

(a) Included restructuring costs of $48.2, $40.2 net of tax, $49.9, $42.1 net of tax, and $12.6, $8.7 net of tax, recorded in the first, third and fourth quarter, respectively.

(b) Included pension settlement expenses related to one of our United States plans of $10.2, $6.3 net of tax, recorded in the first quarter.

(c) Included goodwill impairment charge of $66.8 recorded in selling and administrative expenses and related tax charges of $3.7 recorded in provision for income taxes in the second quarter.

(d) Included software impairment charge of $6.0, $4.5 net of tax, recorded in the second quarter.

(e) Included loss on the disposition of subsidiaries of $5.8, $5.2 net of tax, recorded in the third quarter.

(f) Included discrete valuation allowance in Germany of $12.4 recorded in the third quarter.

(g) Included in the results are restructuring costs per diluted share of $(0.69), $(0.72), and $(0.15) for the first, third, and fourth quarter, respectively, pension settlement expenses per diluted share of $(0.11) for the first quarter, goodwill and related tax charges per diluted share of $(1.21) for the second quarter, software impairment charge of $(0.08) for the second quarter, loss on the disposition of subsidiaries of $(0.09) for the third quarter, and discrete valuation allowance in Germany of $(0.21) for the third quarter.

(h) Included restructuring costs of $39.8, $31.4 net of tax, recorded in the first quarter.

(i) Included goodwill impairment and related charges of $65.6 recorded in selling and administrative expenses and related tax charges of $10.3 recorded in provision for income taxes in the second quarter.

(j) Included gain of $80.4 from the acquisition of the remaining controlling interest in Manpower Switzerland recorded in interest and other expenses (income), net in the second quarter.

(k) Included gain of $30.4 from the ManpowerGroup Greater China Limited IPO recorded in the third quarter.

(l) Included in the results are restructuring costs per diluted share of $(0.51) for the first quarter, goodwill and related tax and other charges per diluted share of $(1.26) for the second quarter, Manpower Switzerland acquisition gain per diluted share of $1.32 for the second quarter and ManpowerGroup Greater China Limited IPO gain per diluted share of $0.50 for the third quarter.