A statement of stockholders’ equity lists any changes made in the stockholders’ equity section of a balance sheet over a period of time and is presented along with an income statement and statement of cash flows for an accounting period. The statement may also detail additional activity related to stockholders’ equity during that period of time, including stock sales and repurchases. If a corporation publicly trades stock, their statement of stockholders’ equity may be available for public viewing.
Information in a statement of stockholders’ equity may include common or treasury stock, retained earnings, or accumulated other comprehensive income. Any equity which will affect the final equity balance is included. Amount totals will typically be found at the bottom of the statement, either in separated sections or accumulated together.
The statement of stockholders’ equity has four sections. The first details the beginning balance of equity. The second section lists any additions contributed to the balance, such as investments and net income. The third lists any subtractions taken from the balance, which may include dividends and net losses. The fourth section details the balance at the end of the accounting period.