Is it permissible to deduct a percentage from profits in exchange for risk and bad debts, and how should this percentage be treated in terms of exemption, increase and decrease, and right of disposal, considering that the deduction is made when needed and not periodically?

The transaction mentioned in the question is a permissible partnership (sharika) and Mudarabah (profit-sharing), and it is permissible for the worker to stipulate an additional percentage of the profit in exchange for his work and management. If there is a profit, it is permissible for the working partners to take 55% and the non-working shareholders 45%. As for losses, they are borne by all shareholders according to their shares in the capital, and the reduction is proportional to the capital invested. It is permissible for partners to amend the agreement on profit distribution. It is permissible to allocate 5% for risks, and this percentage is distributed to everyone as part of the profit if the company is safe. It is not permissible for some partners to be exclusively allocated this percentage.