{"id":9703,"date":"2021-08-04T15:44:07","date_gmt":"2021-08-04T12:44:07","guid":{"rendered":"https:\/\/gudenler.com\/?p=9703"},"modified":"2023-02-21T13:15:05","modified_gmt":"2023-02-21T10:15:05","slug":"what-are-retained-earnings-and-how-do-you","status":"publish","type":"post","link":"https:\/\/gudenler.com\/index.php\/2021\/08\/04\/what-are-retained-earnings-and-how-do-you\/","title":{"rendered":"What are retained earnings and how do you calculate them?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How to prepare a statement of retained earnings in 5 steps.<\/a><\/li>\n<li><a href=\"#toc-1\">How to prepare a statement of retained earnings<\/a><\/li>\n<li><a href=\"#toc-2\">Share repurchases<\/a><\/li>\n<li><a href=\"#toc-4\">Deduct dividend payments<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"257px\" alt=\"reinvested\"\/><\/p>\n<p>Of them got a lower return on their investments than their long-trusted ROEs led them to believe. Moreover, as the last few companies in the table reveal, the gap between appearances and reality can be wide.<\/p>\n<ul>\n<li>This allocation does not impact the overall size of the company\u2019s balance sheet, but it does decrease the value of stocks per share.<\/li>\n<li>The following are four common examples of how businesses might use their retained earnings.<\/li>\n<li>At the same time, retained earnings are the sum the company has after it deducts the dividend liabilities and commitments from the net income.<\/li>\n<li>Harold Averkamp has worked as a university accounting instructor, accountant, and consultant for more than 25 years.<\/li>\n<\/ul>\n<p>I understand that the data I am submitting will be used to provide me with the above-described products and\/or services and communications in connection therewith. To start one of these home-based businesses, you don&#8217;t need a lot of funding &#8212; just energy, passion and the drive to succeed. We\u2019ll now move to a modeling exercise, which you can access by filling out the form below.<\/p>\n<h2 id=\"toc-0\">How to prepare a statement of retained earnings in 5 steps.<\/h2>\n<p>The RE balance may not always be a positive number, as it may reflect that the current period\u2019s net loss is greater than that of the RE beginning balance. Alternatively, a large distribution of dividends that exceed the retained earnings balance can cause it to go negative.<\/p>\n<p>Remember that your company&#8217;s retained earnings account will decrease by the amount of dividends paid out for the given accounting period. When calculating retained earnings, you&#8217;ll need to incorporate all forms of dividends; you&#8217;ll see that stock and cash dividends can impact the final number significantly. Retained earnings, as the name suggests, are the sum that a company retains after meeting all its financial liabilities, including the payment of the shareholders. This retained income is the amount companies use for reinvestment, which means utilizing the money back into the business. These earnings form a part of the shareholders\u2019 equity section of the balance sheet. In financial modeling, it\u2019s necessary to have a separate schedule for modeling retained earnings. The schedule uses a corkscrew type calculation, where the current period opening balance is equal to the prior period closing balance.<\/p>\n<h2 id=\"toc-1\">How to prepare a statement of retained earnings<\/h2>\n<p>They should receive these <a href=\"https:\/\/bookkeeping-reviews.com\/\">https:\/\/bookkeeping-reviews.com\/<\/a> either as dividend checks or as higher share price. This view, of course, stems from the foundations of our market system, not from any moralistic defense of investors\u2019 rights. They own the store, so whatever net benefits its operations produce should be theirs. To calculate retained earnings add net income to or subtract any net losses from beginning retained earnings and subtracting any dividends paid to shareholders. You may also distribute retained earnings to owners or shareholders of the company. Companies that pay out retained earnings in the form of dividends may be attractive to investors, but paying dividends can also limit your company&#8217;s growth. That&#8217;s why many high-growth startups don&#8217;t pay dividends\u2014they reinvest them back into growing the business.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"259px\" alt=\"retained profits\"\/><\/p>\n<p>A growing business might decide to utilize retained earnings to finance growth while reducing debt simultaneously. That&#8217;s why you must carefully consider how best to use your company&#8217;s retained earnings. The following are four common examples of how businesses might use their retained earnings. Conversely, if a company has a low retained earnings percentage, it may indicate that it isn&#8217;t reinvesting enough of its profits back into the business, which could be cause for  concern. If a company has a high retained earnings percentage, it keeps more of its profits and reinvests them into the business, which indicates success. However, from a more cynical view, the  growth in retained earnings could be interpreted as management struggling to find profitable investments and project opportunities worth pursuing.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How to prepare a statement of retained earnings in 5 steps. How to prepare a statement of retained earnings Share repurchases Deduct dividend payments Of them got a lower return on their investments than their long-trusted ROEs led them to believe. Moreover, as the last few companies in the&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4310],"tags":[],"_links":{"self":[{"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/posts\/9703"}],"collection":[{"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/comments?post=9703"}],"version-history":[{"count":1,"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/posts\/9703\/revisions"}],"predecessor-version":[{"id":9704,"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/posts\/9703\/revisions\/9704"}],"wp:attachment":[{"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/media?parent=9703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/categories?post=9703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gudenler.com\/index.php\/wp-json\/wp\/v2\/tags?post=9703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}