Is gross profit greater than net income?

Most probably, yes. Gross Profit is the gain made solely from trading activities: the difference between the revenue received from sales and how much their cost of purchase/production was. Net Profit, however, will take into account other incomes (such as rent from sub-let premises, profit from disposal and decrease in provision for doubtful debts) and expenses (both cash and non-cash such as rent and depreciation, respectively). Now, it is possible that these other sources of income are more than the expenses incurred in the running of the business, which will lead to net profit being higher than gross profit but it is most unlikely as nearly all, if not all, businesses' expenses exceed other sources of income!