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Oskar: Trade goods, that's the only currency that'll be worth anything in the ghetto. Things have changed, my friend. Did I call this meeting? You told Mr. Stern you wanted to speak to me. I'm here. I've made you a fair offer.

Man: Fair would be a percentage in the company.

(Oskar laughs)

Is there any joke exist in Man's words?

Source: Schindler's List (1993)

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No, this isn't a joke. The man speaking to Schindler is a potential investor in Schindler's enamelware company. Schindler has offered him a fixed amount of goods in exchange for the "investment." The investor doesn't think this offer is fair, and is saying that he would rather receive a percentage stake in (i.e., partial ownership of) the company. Schindler refuses. His laugh is not a reaction to humor, but an expression that he finds the notion ridiculous.

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