What is the net profit attributable to listed companies?

1. "Net profit attributable to owners of the parent company" refers to the part of net profit attributable to shareholders (owners) of the parent company reflected in the consolidated net profit of the enterprise.

2. For example, a listed company realized a net profit of 6,543,800 yuan, and its subsidiary holding 70% of the shares realized a net profit of 500,000 yuan. Assuming that the listed company has no other subsidiaries, and there is no net profit offset business between the parent company and its subsidiaries, the consolidated net profit of the parent company is 6.5438+0.5 million yuan (654.38+0.000+50), and the share of the listed company's subsidiary net profit is 350,000 yuan (50 * 70%).

3. As a result, the total net profit of the parent company is 6.5438+0.35 million yuan (6.5438+000+35), which should be attributed to the shareholders of the parent company. In addition, the remaining part of the net profit realized by the subsidiary is 6,543,800 yuan (50-35 yuan), which belongs to other shareholders of the subsidiary (also known as "minority shareholders").