Undistributed profits of listed companies are the profits accumulated by enterprises for distribution. It can be used for two purposes: first, it is distributed to shareholders, and second, it is used as shareholders' reinvestment to invest in the company to expand reproduction.
The first is dividend, which distributes undistributed profits to shareholders in a way. The second is to send bonus shares, in which undistributed profits are sent to shareholders in the form of share capital (shareholders don't take them away, but increase the number of shares), which is actually equivalent to converting shareholders into increasing equity investment in the company.