What does a steady increase in the net profit attributable to shareholders of a listed company mean?

Generally speaking, it means that the listed company earns pure profits, and the performance is stable and profitable.

Net profit refers to the total profit of the enterprise for the current period.

The amount after deducting income tax, i.e., the after-tax profit of the business. Income tax refers to the tax calculated and paid to the state by the enterprise on the total amount of profits realized in accordance with the standards stipulated in the income tax law. It is a deduction item from the total profit of the enterprise.

It refers to the company's profit retention after paying income tax in accordance with the provisions in the total profit, which is also known as after-tax profit or net profit. The amount of net profit depends on two factors, one is the total profit, and the other is the income tax expense.

The formula for calculating net profit is: net profit = total profit - income tax expense. Net profit is the final result of an enterprise's operation, and the more net profit, the better the operating efficiency of the enterprise; If the net profit is less, the operating efficiency of the enterprise is poor, and it is the main indicator to measure the operating efficiency of an enterprise.

When the subsidiary that enters the scope of consolidation is not 100% controlled by the parent company, there are two types of shareholders in the subsidiary, one is the parent company, and the other is other shareholders outside the parent company, that is, minority shareholders (note that the minority here does not refer to the small number of shareholders or the number of families, but the meaning of fewer shares, otherwise there is no need to merge), correspondingly, the consolidated subsidiary statement is generated"Shareholders' equity attributable to owners of the parent company"with"Minority interests.

and"Net profit attributable to owners of the parent company.

It was separated from "minority shareholders' net profit".

So, if you're looking at a statement that's a consolidated statement of a listed company.

Then "net profit attributable to owners of the parent company" refers to the part of the net profit of the subsidiary of the listed company that should be shared by the owners of the listed company; If you are looking at the consolidated statement of the parent company of the listed company, then the "net profit attributable to the owners of the parent company" refers to the part of the net profit of the listed company itself that should be shared by the owners of the parent company of the listed company.

The net profit in the consolidated statements reflects not only the net profit of the listed company itself, but also the net profit of the subsidiaries controlled by it. "Net profit attributable to shareholders" should be called "net profit attributable to shareholders of listed companies" to be precise, because the net profit is attributable to shareholders, but part of the net profit in the consolidated statements is attributable to other shareholders of the subsidiary, and the other shareholders of these subsidiaries also enjoy the net profit of the subsidiary in proportion to the law.

Why is the net profit attributable to shareholders of the listed company positive and the net profit attributable to non-recurring gains and losses negative?

Dear, I'm glad to answer for you; The net profit attributable to shareholders of the listed company is positive, and the net profit attributable to the net profit after deducting non-recurring gains and losses is negative, and the reason for the negative deduction of non-net profit refers to the negative net profit of the company, and the company's total income minus expenses is a loss. The negative non-net profit after deducting the non-recurring profit and loss indicates that the company's loss means that the net profit after deducting the non-recurring profit and loss is negative. From the perspective of the company's income, the deduction of non-net profit is a simple indicator that reflects the operating performance of the enterprise.

When the deduction of non-net profit is negative, it means that the non-recurring profit and loss of the enterprise is very large, and it needs to be cautious from the perspective of investment. In this case, although the company is profitable on the books, it is actually a loss, and it is difficult for investors to have profits or dividends. For a company, the capital premium can only be correctly judged by the level of operating profits.

When the deduction of non-net profit is positive, the enterprise is taxed according to the net profit from the perspective of taxation, but whether to pay dividends is decided by the enterprise. In general, the negative non-net profit indicates that the company's current operating situation is not good, the net profit is negative, and the company is in a state of loss. When investors handle investments, they should pay attention to companies with net profit growth but negative non-net profit.

In the financial statements of listed companies.

, the net profit of the listed company.

It includes not only the part of the company's profit in the current year, but also the part of the profit of the holding subsidiary. The "net profit attributable to shareholders of listed companies" is shown on the financial statements because this part of the net profit is the net profit of the subsidiary, and since the parent company has a controlling stake, the net profit of the subsidiary must be attributed to the parent company, and this part of the net profit is owned by the shareholders of the parent company on the financial statements.

Extended information: For example, if the net profit of a subsidiary is 100 million yuan in a certain year, and the parent company has a controlling stake in 50% of the subsidiary, the net profit of 50 million yuan is owned by the shareholders of the parent company, which is called the net profit attributable to the shareholders of the listed company.

For the subsidiary, the 50 million yuan divided is called the net profit attributable to the parent company, and the remaining net profit after the net profit attributable to the parent belongs to the shareholders of the subsidiary.

For the parent company, if the net profit brought by its main business is low, and the net profit attributable to the parent company is high, it means that the parent company's operating conditions are not as good as that of the subsidiary.

Financial statements are accounting statements that reflect the capital and profit status of an enterprise or budget unit in a certain period.

The types, formats, and reporting requirements of China's financial statements are all stipulated by the unified accounting system, and enterprises are required to prepare and report manuscripts on a regular basis. At the end of the reporting period, state-owned industrial enterprises should prepare fund balance sheets, earmarked ** and special appropriation statements, infrastructure loans and special loan statements and other capital statements, as well as the income statement.

profit statements such as product sales profit statements; State-owned commercial enterprises are required to submit a balance sheet of funds, a statement of operating conditions, and a statement of special funds.

The financial statements include a balance sheet.

Income statement, cash flow statement.

or statements of changes in financial position, schedules and notes. Financial statements are the main part of the financial report and do not include information included in the financial report or annual report, such as directors' reports, management analysis and financial fact sheets.

The preparation of financial statements is basically through daily accounting.

The recorded data is collected and organized. In order to provide comparative information, the "beginning balance" and "closing balance" columns are required for each item in the balance sheet.

Among them, the figures of each item in the column of "Balance at the beginning of the year" can be filled in according to the figures of the corresponding items in the column "Closing balance" of the balance sheet at the end of the previous year. If the names and contents of the items specified in the balance sheet of the current year are inconsistent with those of the previous year, the names and figures of the items in the balance sheet at the end of the previous year shall be adjusted in accordance with the provisions of the current year.

What is the difference between the net profit attributable to shareholders of listed companies and the net profit attributable to shareholders of listed companies after deducting non-recurring gains and losses?

The text describes the net profit attributable to the shareholders of the listed company, which reflects the amount of the company's after-tax profit, which is what people often say "how much money it earns". The net profit after deducting non-recurring gains and losses reflects the profit after the company's operating costs, which is what people often say "how much money is saved". Compared with the two, the former is greater than the latter in absolute terms; However, if the increase or decrease of the two is taken into account, the latter is sometimes greater than the former.

To put it simply: the former is a positive value and the latter is a negative value. In practice, due to the huge amount of non-recurring profit and loss items, in order to simplify the statement, the values of both are often listed.

1.In the consolidated statements, net profit.

It should be filial piety: mother + A + B = 1000 + 500 + 300 = 18 million in this, subsidiary A, and subsidiary B are both "controlled" by the parent company, so the financial statements.

Come in all of them. As for associate company C, his profit is actually already in the income statement of the parent company.

It is an investment income.

When the final consolidated statements were made, there was nothing to be cautious about.

2. Net profit attributable to shareholders of the parent company Net profit attributable to shareholders of the parent company = parent + A * 100% + B * 51% = 1000 * 100% + 500 * 100% + 300 * 51% = 16.53 million and the difference between the consolidated statement is 147 = 1800-1653, because 49% of the net profit in C belongs to the minority shareholders of company B and does not belong to the shareholders of the parent company of the listed company.

Situation. 2. When the subsidiary loses money, the parent company makes a profit of 10 million, subsidiary A loses 5 million, subsidiary B loses 1 million, and associate company C makes a profit of 2 million.

1. In the consolidated statement, net profit = a + b + c = 1000 + (-500) + (100) = 400

2. Net profit attributable to shareholders of the parent company = parent company + A * 100% + B * 51% = 1000 * 100% + (500) * 100% + (100) * 51% = 4.49 million.

The difference of 49 = 449-400 from the consolidated statements is due to the fact that 49% of the losses in C are borne by minority shareholders and not by shareholders of the parent company. This has led to a situation where the net profit attributable to shareholders of the parent company is more than the net profit in the original consolidated statement, because the subsidiary has lost money! Again, there is no associated company C here.

Reach out to the financial industry.

One of the more well-known examples is GF**.

Holding GF**, and at the same time participating in E Fund**.

These two giants make a lot of money for GF every year! The profit of GF** should be consolidated, while the profit of E Fund** only needs to be included in the investment income.

Net profit attributable to shareholders of the listed company.

Net profit attributable to shareholders of a listed company means that the net profit deficit on the consolidated statements reflects not only the net profit of the listed company itself, but also the net profit of the subsidiaries controlled by it. Because the net profit is attributable to the shareholders, only part of the net profit in the consolidated statements is attributable to the other shareholders of the subsidiary, and the other shareholders of these subsidiaries also enjoy the net profit of the subsidiary in proportion to the law.

The listed company, according to the relevant provisions of Chapter 4, Section 5 of the Company Law of the People's Republic of China, refers to the shares that are publicly issued and listed on the **stock exchange with the approval of the ** or *** authorized ** management department. The so-called non-listed company refers to its shares that are not listed and not traded on the exchange.