The full name of the net profit attributable to the parent company is: the net profit attributable to the owner of the parent company. According to the relevant provisions of the Accounting Standards System for Business Enterprises (2006), "net profit attributable to owners of parent companies" is reflected in the consolidated net profit of enterprises.
The portion of net profit owned by the shareholders (owners) of the parent company. The net profit attributable to the owner of the parent company = the net profit of the parent company after deducting internal transactions+the profit attributable to the subsidiary company to the parent company.
2. Net profit
Net profit refers to the retained profit of the company after paying income tax according to regulations, which is also commonly called after-tax profit or net income. Net profit is the final result of enterprise management, with more net profit and good management effect; Enterprises with less net profit have worse operating results, which is the main index to measure the operating efficiency of an enterprise. Let's review the calculation formula of net profit.
1, calculate the net sales, that is, operating income. 2. We subtract the sales cost from the operating income to get the sales gross profit. 3. Calculate the total profit We get the total profit by subtracting the sales expenses and management expenses from the sales gross profit obtained in the previous step and adding the non-operating income and expenditure. Finally, after deducting the income tax payable from the total profit, we get the net profit.
3. Deduct non-net profit
The full name of non-net profit deduction is the net profit attributable to shareholders of listed companies after deducting non-recurring gains and losses. To understand the deduction of non-net profit, we must first know what non-recurring gains and losses are. It is defined as: non-recurring gains and losses refer to matters that happen to the company and are not directly related to business operations.
And although it is related to enterprise operation, due to its nature, amount or frequency, it affects the income and expenses that truly and fairly reflect the normal profitability of the company. Then the net profit after deducting non-recurring gains and losses is the actual profit after deducting non-recurring gains and losses.
In other words, it is the net profit after deducting losses or gains that are not directly related to business operations from shareholders' equity. According to China Securities Regulatory Commission's Information Disclosure Criteria for Companies Offering Securities to the Public 1No. Non-recurring gains and losses, * * There are 2 1 Non-recurring gains and losses: gains and losses from disposal of non-current assets, including the write-off part of asset impairment reserve.
Ultra vires approval, or no formal approval documents, or occasional tax refund or reduction; Government subsidies included in the current profits and losses, except those that are closely related to the normal operation of the company and conform to national policies and continue to enjoy according to certain standards and quotas.
Capital occupation fees charged to non-financial enterprises included in current profits and losses; The investment cost for an enterprise to acquire subsidiaries, associated enterprises and joint ventures is less than the income generated from the fair value of the identifiable net assets of the investee when acquiring the investment.
Deducting non-net profit is also an indicator that listed companies must disclose in quarterly reports, because it can strip off the impact of non-recurring gains and losses on the company's performance, and to a certain extent, it can better reflect the level of a company's daily business activities. In particular, it can truly reflect the impact of the company's main business on the company's profitability and business quality.
What steps have we taken from sales revenue to net profit? Calculate net sales, that is, operating income, which refers to the total sales minus sales returns and discounts and the balance after sales tax; Calculate sales gross profit, that is, the balance after net sales MINUS sales cost; Calculate the sales profit, that is, the balance of sales gross profit MINUS sales expenses, management expenses, financial expenses and other period expenses.