The approximate rule for most US companies is:
That’s very loose.1 But a company does some stuff, it makes some money, it pays some expenses, it has some extra money left over, which is called “income before income taxes.” And then 21% of that money goes to the US government as income taxes, and the other 79% stays at the company — and ultimately belongs to its shareholders — as net income. At a high level, this makes sense. The company benefits from society; roads and national defense and an educated workforce and a functioning legal system help create the conditions in which the company can make money. Society should get a cut of its profits.