Among the net profits of listed companies, the net profits of listed companies include not only the profits of the company in the current year, but also the profits of its subsidiaries. Financial statements show "net profit attributable to shareholders of listed companies", because this part of the net profit is the net profit of subsidiaries, and because the parent company has a controlling stake, the net profit of subsidiaries should be attributed to the parent company. In the financial statements, this part of the net profit belongs to the shareholders of the parent company.
What do you mean by holding a subsidiary?
A holding subsidiary is a company's 50% controlled investment or shares in another company, not 100%. The difference between a wholly-owned subsidiary and a wholly-owned subsidiary is that the holding shares are different, and the holding shares of a wholly-owned subsidiary reach 100%. The management principle is to strengthen the management control of holding subsidiaries and establish an effective control mechanism.