Retained Earnings
Retained earnings are the percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in the business. It is found in the shareholders’ equity on the balance sheet. The logic is a basic roll forward. It has several components:
Ending Retained Earnings This is the sum of the other components.
Beginning Retained Earnings This is equal to the Ending Retained Earnings of the prior year-end.
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