做股東係咪等如擁有間公司既利潤? 例如持20%股票，等如擁有間公司既20% assets 同profit?

1. If the shareholder owns 20% shares of a company, the shareholder owns 20% of the assets or liabilities. The assets or liabilities of the company has already included the profits and loss. See this formulae Assets - Liabilities = Share Capital + Accumulated profits. For example, if the Assets = $1000, Liabilities = $400, Share Capital = $100 and Accumulated profits = $500. A shareholder owns 20% of the shares means he owns $600 x 20% = $120 which is equal to share capital $20 ($100 x 20%) plus accumulated profits $100 ($500 x 20%).
2. Therefore, the net assets ($600) has included both share capital ($100) and retained profits ($500) already.