Alaskool

Statement of Shareholders' Equity

This is like a summary of the Balance Sheet and the the Statement of Income, and shows the shareholder's equity of the corporation for the previous few years. It typically includes the progression of net income, comprehensive income, and dividends. The dividends show how much the corporation paid out to the shareholders for the year. The statement also includes the unrealized gain or loss on securities that may not be reported in other parts of the report.

The layout of this statement allows the reader to follow the recent trends in the corporation.

Below is a sample Statement of Shareholders' Equity:

		Common Stock	Unrealized Gain/Loss	Retained Earnings	Accumulated other income	Total Shareholders' Equity
		-	-	-	-	-
Balance at March 31, 1998		35,000,000	(16,000,000)	15,000,000	1,000,000	35,000,000
	Net Income	-	-	6,600,000	-	6,600,000
	Change in valuation adjustment on marketable securities	-	-	-	(600,000)	(600,000)
Total Comprehensive Income		-	-	-	-	6,000,000
Dividends Paid		(1,000,000)	-	-	-	(1,000,000)
		-	-	-	-	-
Balance on March 31, 1999		-	(17,000,000)	16,000,000	1,000,000	36,000,000
	Net Income	-	-	8,000,000	-	8,000,000
	Change in valuation adjustment on marketable securities	-	-	-	(500,000)	(500,000)
Total Comprehensive Income		-	-	-	-	7,500,000
Dividends Paid		(1,200,000)	-	-	-	(1,200,000)
		-	-	-	-	-
Balance on March 31, 2000		37,000,000	(15,000,000)	15,000,000	1,000,000	38,000,000

Back to Main Page