Just wanted to ask if sp farming still is profitable.
and does anyone has a spreadsheet for it ?
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Yes, you can still easily make insane profits. I recommend quickly buying a lot of 5m SP characters from the character bazaar or injecting some newly created accounts to get in on the good times. 
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Can you explain how ? Cause when i calculate it , there is no profit , but loss.
I can share my spreadsheet and explain my setup. Transfer 1b ISK to this character.
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4 skill injector 2.8b
4 skill extractor 1.5b
can 1.3b out of that
500 plex cost 1.65b
so 350 mil loss…
too broke to send u isk 
I don’t have the math in front of me, but even if, don’t forget that those characters can continually earn ISK from other sources and 350 mil / month is extremely easy to offset, anything over that is pure profit. That’s just for starters.
The secret is buying in bulk.
You can cut your expenses by buying game time in bulk (like others mentioned). There was an event when it was possible to buy Omega with nuPlexes for like 16% discount. And MCT is cheaper than 485 nuPlexes on market.
Still it does not look like good “ISK farming”
It’s only enough to sub an account. If you extract from all three characters while running each of. them on PI and some other fire-and-forget industry, it’s lucrative.
I do not have the patience for that, but I’m not against using one slot of an account to offset the cost of plexing down to 350m. So I’ve got a means of staying subbed with minimal effort on my part as long as I don’t feel compelled to continue training skills.
I like to think of it as the Mu status account: full access to all Omega skills and equipment, but no skill training.
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