1. net profit usually refers to the profit that an enterprise will eventually retain after calculating various incomes and expenses in a certain accounting period. It is an important index of enterprise's operating efficiency, reflecting the enterprise's own profitability.
2. The net profit attributable to the parent company is called "net profit attributable to the owners of the parent company", which refers to the part of the net profit attributable to the shareholders of the parent company in the consolidated statement of the enterprise. This includes the parent company's own net profit and the part of the subsidiary company's profit belonging to the parent company. When compiling consolidated statements, it is necessary to consider the offset of internal transactions and the interests of minority shareholders of subsidiaries. The net profit attributable to the parent company may be less than the net profit in the consolidated statement, which also includes the rights and interests of other shareholders of the subsidiary.