Copy default sh.rc file while creating new user (?)

How to copy default sh.rc file (from my defaults dir)
to user $HOME directory while creating new user ?

/in default .profile I’ve got line:
export ENV=$HOME/sh.rc

why when I create new user by “passwd user_name”
default .profile is taken from /etc/skel/.profile,
but when I create new user under phindows
default .profile is taken from /etc/profile (?!)

what is more:
when I log on, first executing priofile is /etc/profile
and next /$HOME/.profile, which maybe
the same as /etc/profile (?!)
/it’s very weird…