If the subsidiary is not a listed company, the consolidated statement is used to pay taxes in the parent company, and the profit is the sum of the profits of the listed company and the subsidiary.
The total profit of a listed company after deducting all expenses is called net profit.
A quarterly report of a listed company is its net profit.
The annual report of a listed company is its net profit.
The subsidiary statements contained in the parent company statements are the owner's profits of the parent company.
Extended data:
The object of enterprise profit distribution is the net profit after the enterprise pays income tax. These profits are the rights and interests of enterprises, and enterprises have the right to distribute them independently.
Relevant national laws and regulations also clearly stipulate the basic principles, general order and significant proportion of enterprise profit distribution, aiming at ensuring the orderly distribution of enterprise profits, safeguarding the legitimate rights and interests of enterprises, owners, creditors and employees, promoting enterprises to increase their accumulation and enhancing their risk prevention ability.
The national laws and regulations on profit distribution mainly include the Company Law and the Law on Enterprises with Foreign Investment. Enterprises must conscientiously implement the above laws and regulations in profit distribution.
Profit distribution is a major event within an enterprise. The articles of association of an enterprise must make specific and clear provisions on the principles, methods and decision-making procedures of enterprise profit distribution without violating the relevant provisions of the state, and enterprises must also act in accordance with the regulations in profit distribution.
Baidu Encyclopedia-Profit Distribution