Net profits are those arising from the company's operations after deducting all costs necessary to achieve them and after calculating and setting aside all depreciation and provisions, before any distribution (art. 40).
The board sets aside from net profits no less than one-twentieth (5%) to form a legal reserve; the general assembly may stop setting it aside once it reaches half the capital, and it may be used to cover losses or increase capital (art. 40).
Workers are entitled to a share of the profits decided for distribution, set by the general assembly on the board's proposal, of no less than 10% of those profits and no more than the total annual wages of the company (art. 41).
Both the shareholder and the worker are entitled to their share as soon as the general assembly resolves to distribute, and the board must execute the resolution within one month at most of its issuance (art. 44).
An important limit: profits may not be distributed if doing so would prevent the company from meeting its cash obligations on time; creditors may seek annulment of any conflicting resolution, and board members who approved the distribution are jointly liable to creditors (art. 43).
This is general legal information, not legal advice. For advice on your specific situation, consult a lawyer licensed in Egypt.