Second, the income statement in the annual report ... then the result will be less than the year's net earnings. If retained earnings have fallen, then the result will be greater than the ...

Cash or stock dividends that are distributed to shareholders aren't recorded as an expense on a company's income statement. Stock and cash dividends don't affect a company's net income or profit.

It's also possible to calculate dividends paid by subtracting the change in the company's retained earnings over the course of the year from its annual net ... and in the income statement that ...

Comprehensive income offers a fuller picture of a company’s financial health and highlights factors that could impact future earnings. Understanding how to read financial statements allows you ...