B, under normal circumstances, whether to pay dividends to shareholders is the embodiment of the image, responsibility and obligation of listed companies.
C. Many listed companies never pay dividends, which is the so-called iron cock, but repeatedly raise funds from the market. Such companies are criticized by investors.
Conceptually speaking, undistributed profit is the undistributed profit of an enterprise, which can be distributed in future years and belongs to the owner's equity before distribution. In terms of quantity, the undistributed profit of an enterprise is the balance of the undistributed profit at the beginning plus the net profit realized in the current period minus the extracted surplus reserve and the distributed profit.
After paying income tax, the total profits realized by the enterprise in that year can be distributed in the following order:
1, to make up for the losses of previous years;
2. Withdraw the statutory surplus reserve;
3. Withdraw any surplus reserve;
4. Distribute dividends of preferred shares;
5. Distribute common stock dividends.
What remains is the undistributed profit at the end of the year.